)^ 


s^.. 


^^-.A  M.  0Ji- 


o^ 


^ 


OFFICIAL  RECOGNITION, 


The  following  is  copied  from  the  official  volume  of  U.  S.  Treasury  Decisions  and 
Circulars  of  the  year  1874 : 

"USE  TO  BE  MADE  OF  HEYL'S  'U.  S.  IMPORT  DUTIES.'" 

"In  distributing,  for  the  use  of  officers  of  the  customs,  the  compilation  of  statutes 
imposing  duties  upon  imports,  with  the  extension  of  sucli  rates  in  a  tabular  schedule, 
known  as  '  Heyl's  U.  S.  Import  Duties,  1874,'  the  Department  calls  the  particular 
attention  of  officers  to  the  fact  that  the  law  of  June  22, 1874,  revising  and  condensing 
the  statutes  relating  to  duties  on  imports,  appearing  in  this  volume,  pages  IGO  to  231, 
inclusive,  is  the  sole  law  for  reference  and  authority  in  all  that  relates  to  such  duties. 

"All  the  statutes  previously  printed,  covering  pages  1  to  147,  inclusive,  and  all 
acts,  excepting  those  enacted  subsequently  to  December  1,  1873,  are  retained  merely 
for  information  or  convenience  of  reference. 

"Particular  attention  is  called  to  the  acts  of  March  2,  1861,  August  o,  1861,  July 
14,  186-2,  June  30,  1864,  March  3,  1865,  July  14,  1870,  and  June  6,  1872,  which,  being 
the  general  acts  of  reference  imposing  duties  on  imports,  are  absolutely  repealed  by 
the  act  of  June  22,  1874,  as  will  be  seen  by  referring  to  the  repealing  clauses  of  that 
act,  on  page  231.  l^o  reference  or  apparent  citation  of  authority  based  on  the  sub- 
ordination of  type  or  retention  of  full-faced  type  in  either  of  those  acts  will  be  taken 
as  a  guide  in  the  assessment  of  duty. 

"The  Department  further  directs  that  the  extensions  and  explanations  of  this  work, 
embraced  in  the  schedule  of  duties,  part  2,  pages  1  to  76,  inclusive,  are  not  declared 
as  by  the  authority  of  the  Department  in  the  said  schedule,  and  all  are  subject  to  such 
examination  and  revision  as  shall  be  found  necessary  in  considering  cases  to  which 
they  relate.  Being  generally  correct,  however,  and  carefully  ^prepared,  with  citation  of 
the  acts  from  which  they  were  derived,  they  may  be  asmmed  to  he  correct,  unless  known  to 
he  in  error  or  until  advice  is  received  of  their  modification  by  the  Department. " — (Letter 
TO  Collector,  New  York,  September  25,  1874.) 


UNITED  STATES 


DUTIES  ON  IMPOETS. 


88> 


REVISED y    CORRECTED,  AND  SUPPLEMENTED. 


Vol.  II. 

COMPLETE   IN   ITSELF. 


BY 


LEWIS   HEYL 

No.    4052   ASPEN   STREET, 
PHILADELPHIA, 


THIRTIETH  EDITION, 


WASHINGTON: 
V/.    H.    MORRISON. 

18  8  3. 


Entered  according  to  Act  of  Congress,  in  the  year  1883, 

By   lewis   HEYL, 

In  the  OflBce  of  the  Librarian  of  Congress,  at  Washington,  D.  C. 


SHERMAN   A  CO.,   PRINTERS, 
PHILADELPHIA. 


PREFACE. 

TO    THE    EDITION    OF    1877. 

In  the  preface  to  the  edition  of  1874,  the  author  made  the  following  state- 
ment : 

"The  codification  of  the  Statutes  of  the  United  States,  and  the  changes 
wrought  by  it  and  other  recent  enactments  of  Congress,  have  made  a  re- 
vision and  entire  re-arrangement  of  the  'Schedules'  in  my  book  necessary. 
Hundreds  of  new  and  perplexing  questions  of  classification  arose,  which,  in 
order  to  meet  the  immediate  pressing  requirements  of  the  customs  service,  had 
necessarily  to  be  decided,  (unofficially,  of  course,)  by  the  best  lights  I  could 
command.  How  far  my  judgment  may  be  sustained  by  the  proper  authorities, 
must  be  left  to  the  future.  It  seemed  desirable  to  retain  the  repealed  statutes 
and  notes  of  former  editions  for  convenient  reference,  in  order  to  compare 
texts  and  note  the  effects  of  changes,  variations,  and  transpositions  thereof 
upon  past  adjudications ;  to  facilitate  which,  indices  to  the  old  are  given  in  the 
new  provisions." 

After  the  lapse  of  more  than  two  years,  I  am  gratified  to  find  my  judgment 
sustained  in  nearly  every  important  particular.  The  same  has  also  proved  to 
be  the  case  in  regard  to  the  supplementary  schedule  since  issued  by  me  under 
the  Acts  of  February  8  and  March  3,  1875.  But  the  effect  of  these  Acts, 
and  of  the  decisions  under  them,  has  been  to  change  the  duties  upon  thousands 
of  articles  enumerated  in  the  previous  schedule,  so  that  it  has  become  necessary 
to  revise  the  whole,  and  incorporate  in  it  the  supplementary  schedule  and  the 
decisions  for  the  last  two  years.  Important  additions  and  changes  to  Parts  I 
and  III  have  also  been  made,  to  adapt  them  t^o  recent  enactments  and  adjudi- 
cations. 


(V) 


:<ri?, 


PREFACE 

TO    THE    EDITION    OF     187  2. 

The  favorable  reception  of  the  author's  previous  labors  pertaining  to 
impost  duties,  has  encouraged  him  to  amplify  and  extend  his  tariff 
manual.  The  plan  of  his  first  edition  excluded  all  repealed  and  obsolete 
portions  of  the  Statutes ;  but,  for  obvious  reasons,  the  original  plan  could 
not,  in  this  respect,  be  strictly  followed  in  subsequent  editions.  Then,  as 
the  erasures  had  necessarily  to  be  made  chiefly  upon  his  own  judgment, 
entire  freedom  from  error  was  hardly  possible.  Yet  he  has  the  satisfac- 
tion of  knowing,  that  after  a  test  of  several  years,  only  two  or  three 
changes  in  this  respect,  and  those  of  comparatively  minor  importance, 
have  become  necessary  under  subsequent  decisions.  Therefore,  and  as 
ready  access  to  all  the  tariff  acts  in  their  entirety,  passed  since  the  be- 
ginning of  the  year  1861,  is  a  desideratum,  and  greatly  facilitates  investi- 
gation, the  author,  at  the  instance  of  the  Treasury  Department,  has  re- 
stored in  this  edition  the  entire  text  of  the  several  acts  ;  so  distinguishing 
by  differences  in  type,  existing  laws,  from  those  repealed  or  superseded, 
that  the  re-introduction  of  the  latter  cannot  confuse  or  mislead.  Many 
Statutes  have  also  been  added  which  are  not  strictly  tariff  acts  ;  but  to 
which  revenue  officers  and  others  are  obliged  to  refer  so  frequently,  that 
their  presence  in  a  tariff  manual  cannot  but  be  acceptable.  Many  ad- 
ditions have  also  been  made  to  Parts  II  and  III  which  it  is  hoped  will 
lighten  the  burden  of  customs  officers.  The  author  desires  specially  to 
acknowledge  his  obligations  to  Messrs.  W.  H.  McMahon,  chief  entry 
clerk,  and  11.  Millard,  entry  clerk,  in  the  N'ew  York  Custom-house,  for 
valuable  information  and  assistance  in  the  prosecution  of  his  work. 


(vi) 


PREFACE 

TO    THE    EDITION    OF    1883. 


125^  laying  this,  the  thirtieth  edition  of  his  book,  before  the  public,  the 
author  desires  to  say  that  he  has  spared  neither  labor  nor  expense  in  his 
efforts  to  make  it,  in  all  respects,  complete  and  convenient  to  those  who 
may  use  it.  He  has,  in  compliance  with  the  preferences  expressed  by 
Department  and*  customs  officers,  eliminated  from  the  Schedule,  as  far  as 
seemed  important  or  desirable,  all  cross-references,  and  transferred  all  im- 
portant foot-notes  from  the  former  editions  to  their  appropriate  places 
under  the  new  law.  This,  he  thinks,  will  add  greatly  to  the  value  of  the 
book,  as  these  notes  embrace  many  decisions  made  prior  to  those  contained 
in  the  Digest  published  by  the  Department,  and  therefore  not  conveniently, 
if  at  all,  accessible  to  either  the  public  or  to  customs  officers.  The  nu- 
meration of  the  paragraphs  of  the  new  law  conforms  to  that  of  the  pub- 
lications of  the  Department,  modified  by  convenient  subdivisions  of  long- 
paragraphs  and  diverse  provisions,  to  facilitate  reference.  He  desires,  also, 
to  call  especial  attention  to  the  additional  new  tables  of  computations  in 
Part  IV.,  prepared  with  great  care,  with  special  reference  to  the  provisions 
of  the  new  law,  by  a  competent  expert  in  a  leading  mercantile  house  of 
New  York ;  as  also  to  the  Post  Office  Laws  and  Money  Order  Act,  in 
Part  IV. ;  and  to  the  Organic  Laws  of  the  United  States,  and  List  of 
Presidents,  Cabinet  Offi(;ers,  and  Judges  of  the  Supreme  Court,  in  the 
Appendix.  Vol.  I.  is  merely  a  reprint  of  the  first  155  pages,  of  the  previous 
editions,  for  the  accommodation  of  those  who  may  desire  it  for  reference. 


vii  ) 


TABLE  OF  CONTENTS  OF  VOL.  IL 


PART  I. 

1.  Extracts  from  Sections  8,  9,  and  10,  Article  I.,  of  the  U.  S.  Constitution,    . 
Revised  Statutes  of  the  United  States. 


PAGB 

.      1 


2.  Title 

3.  Title 

4.  " 

5.  " 

6.  " 

7.  " 

8.  " 

9.  " 

10.  " 

11.  Title 

12.  " 

13.  " 

14.  " 

15.  " 

16.  " 

17.  Title 

18.  Title 

19.  Title 

20.  Title 


XXXIII. 
XXXIV. 


XXXV. 


XXXVII. 

XLVIII. 
LXVIII. 
LXXIV. 


Duties  on  imports, 2 

Chap.  1.  Collection  of  duties  on  imports, 39 

"      4.  Entry  of  merchandise, 40 

"      5.  Unlading, 45 

"      6.  Appraisal, '     .        .  46 

"      7.  Bond  and  warehouse  system, 55 

"      8.  Payment, 64 

"      9.  Drawback, 65 

"    11.  Commerce  with  contiguous  countries, 72 

Chap.  1.  Section  3140.  Internal  Eevenue, 78 

"      3.  Special  taxes, 78 

"      4.  Distilled  spirits, 80 

"      6.  Tobacco  and  snuff, 80 

"      7.  Cigars, 83 

"      9.  Stamp  taxes  on  specific  objects, 87 

Coinage,  weights,  and  measures, 88 

Chap.  4.  Discriminating  duties, 91 

Eemission  of  fines,  penalties  and  forfeitures, 92 

Repeal  provisions,       .        .        .      • 94 


Subsequent  Enactments. 
21.  Act  Jan.        8,  1874. 


22. 
23. 
24. 
25. 
26. 
27. 
28. 
29. 
30. 
31. 
32. 
33. 
34. 
35. 
36. 
37. 

38. 
39. 
40. 
41. 
42. 
43. 
44. 
45. 
46. 
47. 
48. 
49. 
50. 
51. 
52. 
53. 
54. 
55. 
56. 


March  24, 

April    17, 

May       9, 

June      3, 

9, 

"        18, 

"        22, 


22,  1875. 
29,     " 


Jan. 

u 

Feb.       8,     " 

"        18     " 

March    3,'    " 

((  (<     « 

Feb.     18,  1876. 
March  14,     " 

May       1,     " 

June    20,    " 

((         <(       « 

July     12,     " 

Aug.     14,     " 

i(         <<       « 

15,     " 
Feb.     27,  1877. 
May     25,  1878. 
June      4,     " 

6,     " 
Feb.     28,  1879. 
March    1,    " 

3,  " 
June  30,  " 
July  1,  " 
March  10,  1880. 
April  1,  " 
May     27,    " 


Consul-General  in  Egypt, 95 

Export  warehouses  for  rice 95 

Enrolment  and  license  of  certain  vessels, 95 

Duty  on  fruits, 95 

Amendment  of  Duty  Act  of  March  3,  1873, 96 

Operations  of  Shipping  Commissioners'  Act, 96 

Exempting  from  duty  articles  for  International  Exposition  of  1876,  96 

To  amend  Customs  Revenue  Laws  and  repeal  moieties,  ...  97 

Exempting  from  duty  goods  taken  from  certain  wrecks,          .        .  102 

To  amend  Customs  Revenue  Act  of  June  22,  1874,    ....  102 

To  make  Patchogue  port  of  delivery, 103 

To  amend  Customs  and  Internal  Revenue  Laws,      ....  103 

To  correct  errors  in  Revised  Statutes, 106 

To  protect  sinking  fund  and  provide  for  government  exigencies,  .  107 

To  restrict  refunding  of  duties, 108 

Changing  certain  consulates, 109 

Giving  privileges  of  Immediate  Transportation  Laws  to  Genesee 

district, 109 

Providing  for  separate  entry  of  packages  of  one  importation,         .  109 

Execution  of  custom  house  bonds, 110 

Making  Cheboygan  port  of  delivery, 110 

Exempting  certain  Western  river  vessels,  entries,  etc.,    .        .        .110 

Making  St.  Paul  port  of  appraisal, 110 

To  punish  counterfeiting  of  trade-marks, Ill 

Relating  to  Hawaiian  treaty, 112 

To  perfect  Revision  of  Statutes, 113 

To  give  privileges  of  Immediate  Transportation  Laws  to  Bath,      .  115 

Requiring  consuls  to  furnish  price  lists,  etc., 116 

Exempting  from  duty  goods  for  exhibition  by  societies,  .        .        .  116 

Extending  the  port  of  Xew  York, 116 

To  amend  Internal  Revenue  Laws,     ...                 ...  117 

Relating  to  printed  matter  received  through  foreign  mails,     .        .  122 

To  exempt  certain  vessels  from  enrolment,  etc.,        ....  122 

To  exempt  quinine  from  duty, 122 

To  amend  Section  3020  of  the  Revised  Statutes,       .        .        .        .122 

Relating  to  International  Sheep  and  Wool  Show,      ....  123 

To  amend  Sections  2552-3  of  the  Revised  Statutes,  ....  123 

(ix) 


X  TABLE  OF  CONTENTS. 

PAGE 

57.  Act  May     28,  1880.    To  amend  Internal  Revenue  Laws, 124 

58.  "  June    10,     "  To  amend  Immediate  Transportation  Laws, 124 

59]  "        "        14^    "  Further  to  amend  Immediate  Transportation  Laws,        .        .        .     127 

qq[  «        "         " '    "  Relating  to  duty  on  certain  hoops,  etc., 127 

61!  "  March    3,  1881.  Relating  to  registration  of  trade-marks, 128 

62.  "  April     7,  1882.  To  exempt  from  duty  goods  for  Denver  Exhibition,         .        .        .129 

63!  "        "        25,     "  To  amend  Section  3056  of  the  Revised  Statutes  relating  to  warrants,    130 

64  "    May       6,     "        To  repeal  discriminating  duties  on  imports  from  beyond  the  Cape 

of  Good  Hope, 130 

65  "    June    28,    "        To  exempt  from  duty  goods  for  Art  and  Industr5^  Exhibition  at 

Boston, 130 

66.  "  Aug.       5,     "        Relating  to  registration  of  trade-marks, 131 

67!  "        "          7,     "  To  correct  error  in  Section  2504  Revised  Statutes,     ....  131 

es!  "        "          8,     "  To  repeal  part  of  Section  3385  Revised  Statutes,       ....  132 

69.  "  Dec.  23,     "  Relating  to  repeal  of  certain  discriminating  duties, ....  132 

70!  "  Jan.        9,  1883.    Tax  on  Perique  tobacco, 133 

71.  "        "          '*      "  Relating  to  grinding  of  Canadian  grain  in  U.  S.,     .        .        .        .  133 

72.  "        "  13,    "        Relating  to  exportation  of  tobacco,  etc., 133 

73.  "  Feb.  t  10,     "  To  encourage  World's  Cotton  Centennial  Exposition,       .        .        .  134 

74.  "        "  17,     "  Relating  to  free  entry  of  monument  to  Washington,        .        .        .  135 

75.  "        "  26,     "  Relating  to  free  entry  of  articles  for  Franklin  Institute  Electricity 

Exposition, 135 

76.  "    March    3,    "        Relating  to  termination  of  Washington  treaty,         ....  136 

77.  "        "  "     "        Relating  to  importation  of  spurious  teas, 136 

78.  "        "  "     "        Relating  to  free  entry  of  articles  for  Denver  Exhibition,         .        .  137 

79.  "       "         "     "        Relating  to  free  entry  of  articles  for  Louisville  Exhibition,    .        .  138 

80.  Hawaiian  treaty  proclamation, 139 

81.  Index  to  Part  I.,       .        .        . 143 

PART  II. 

1.  Tariff  Act  of  March  3,  1883,      .        t 1 

2.  Act  of  March  3,  1883,  making  Saint  Vincent  port  in  lieu  of  Pembina,        .        ,        .        .51 

PART  III. 

1.  Schedule  of  importations  and  duties, 1 

2.  List  of  drawback  rates, .  Ill 

PART  ly. 

1.  Table  of  tares, ;       .       .  ~     .       .       .  1 

2.  Table  of  U.  S.  coins,  their  weight,  value,  etc., 2 

3.  Treasury  regulations  as  to  moneys  receivable, 3 

4.  Table  of  foreign  moneys  of  account  and  their  values,    .        . 5 

5.  Table  of  weight,  fineness,  and  value  of  foreign  coins, 6 

6.  Regulations  as  to  invoice  currencies, 8 

7.  Table  of  equivalents,  sterling  money  of  Great  Britain, .9 

8.  Table  of  equivalents,  francs,  pesetas,  drachms,  and  liras, 14 

9.  Table  of  equivalents,  German  marks, 15 

10.  Table  of  equivalents,  Swedish  and  Norwegian  crowns,  .        .        ; 15 

11.  Table  of  equivalents,  pesos  of  Chili, 16 

12.  Table  of  equivalents,  Turkish  piastres, 16 

13.  Table  of  equivalents,  Egyptian  pounds, 16 

14.  Table  of  percentage  of  wools  on  the  skins, 17 

15.  Table  of  prices  per  cwt.  reduced  to  prices  per  lb., 19 

16.  Table  of  tons,  cwts,,  and  quarters  reduced  to  lbs., 22 

17.  Table  of  French  kilogrammes  reduced  to  lbs.  avoirdupois, 23 

18.  French  litres  reduced  to  wine-quarts, 23 

19.  Table  of  Castilian  libras  reduced  to  lbs.  avoirdupois, 24 

20.  Table  of  arrobas  of  Spain  and  Buenos  Ayres  reduced  to  lbs., 25 

21.  Table  of  arrobas  of  Portugal  and  Brazil  reduced  to  Ifbs., 25 

22.  Table  of  duties  on  glass, 26 

23.  Arithmetical  examples  illustrating  table  of  rules  for  reducing  lineal  yards,  metres,  etc., 

to  square  yards, 27 

24.  Table  of  rules  for  reducing  lineal  yards,  metres,  etc.,  to  square  yards  by  fractions,    .        .  28 

25.  Table  of  lineal  yards  reduced  to  square  yards, 30 

26.  Table  of  lineal  metres  (width  in  centimetres)  reduced  to  square  yards,       .        .        .        .32 

27.  Table  of  lineal  metres  (width  in  inches)  reduced  to  square  yards, 34 

28.  Table  of  weights  per  lineal  yard,  metre,  and  aune  to  equal  4  ounces  per  square  yard,       .  36 

29.  Table  of  French  centimetres  reduced  to  inches, 36 


TABLE  OF  CONTENTS.  xi 

PAGE 

30.  Table  of  specific  duty  per  lineal  yard  on  cotton  and  woollen  fabrics  at  different  widths  to 

equal  square  yard  rates, 37 

31.  Table  of  specific  duty  per  lineal  yard  on  carpeting,  etc.,  to  equal  square  yard  rates,  .        .  37 

32.  Table  of  cost  per  lineal  yard  in  sterling  money  and  francs  to  equal  square  yard  rates,      .  38 

33.  Table  of  price  per  lineal  yard  in  sterling,  and  per  lineal  metre  and  aune  in  francs,  to 

equal  20  cents  per  square  yard, 39 

34.  Table  of  relative  duty  by  ounces  and  fractions  thereof  to  equal  rates  of  duty  per  lb.,        .  39 

35.  Table  of  foreign  coins  (Elliott's), 40 

36.  Table  of  U.  S.  weights  and  measures  (Elliott's), 44 

37.  Table  of  foreign  weights  and  measures  (Elliott's), 47 

38.  Table  of  miscellaneous  weights  and  measures, 51 

39.  Commercial  relations  with  foreign  nations, 54 

40.  Consular  regulations, 60 

41.  Consular  service  of  the  U.  S., 69 

42.  Customs  collection  districts  of  the  U.  S., 71 

43.  Treasury  circular  as  to  Guano  Islands 79 

44.  Extracts  from  Post  Office  Acts,  postage  rates,  etc., 81 

45.  Act  to  modify  postal  money  order  system, 85 

46.  Manifests  and  clearances  (circular), .87 

47.  Miscellaneous  decisions  and  regulations, 89 

48.  Appendix. — Containing  Declaration  of  Independence  and  organic  laws  of  the  U.  S.,  and 

tabular  list  of  presidents  and  their  cabinets,  and  of  the  judges  of  the  Supreme  Court  of 

the  U.  S., ,       ,        , 101 


PART  I. 


EXTRACTS 


CONSTITUTION  OF  THE  UNITED  STATES,  AND 

DIGEST  OF  STATUTES  ENACTED  PEIOR 

TO  DECEMBER  1,  1873. 


EXTRACTS  FROM  ARTICLE  I.  OF  THE  CONSTITUTION. 

§  8.  The  Congress  shall  have  power — 

To  la}^  and  collect  taxes,  duties,  imposts,  and  excises  ;  to  pay  the  debts  and 
provide  for  the  common  defence  and  general  welfare  of  the  United  States  ; 
but  all  duties,  imposts,  and  excises,  shall  be  uniform  throughout  the  United 
States : 

To  regulate  commerce  with  foreign  nations,  and  among  the  several  States, 
and  with  the  Indian  tribes  : 

To  establish  a  uniform  rule  of  naturalization,  and  uniform  laws  on  the  sub- 
ject of  bankruptcies  throughout  the  United  States: 

To  coin  money,  regulate  the  value  thereof,  and  of  foreign  coin,  and  fix  th^ 
standard  of  weights  and  measures  : 

To  provide  for  the  punishment  of  counterfeiting  the  securities  and  current 
coin  of  the  United  States : 

To  make  all  laws  which  shall  be  necessary  and  proper  for  carrying  into  exe- 
cution the  foregoing  powers,  and  all  other  powers  vested  by  this  Constitution 
in  the  government  of  the  United  States,  or  in  an}^  department  or  officer  thereof. 

§  9.  No  tax  or  duty  shall  be  laid  on  articles  exported  from  any  State.  No 
preference  s'.iall  be  given  by  any  regulation  of  commerce  or  revenue  to  the  ports 
of  one  State  over  those  of  another ;  nor  shall  vessels  bound  to,  or  from,  one 
State  be  obliged  to  enter,  clear,  or  pay  duties  in  another. 

§  10.  No  State  shall  enter  into  any  treaty,  alliance,  or  confederation ;  grant 
letters  of  marque  and  reprisal;  coin  money;  emit  bills  of  credit;  make  any- 
thing but  gold  and  silver  coin  a  tender  in  payment  of  debts;  pass  any  bill  of 
attainder,  ex  post  facto  law,  or  law  impairing  the  obligation  of  contracts,  or 
grant  any  title  of  nobility. 

No  State  shall,  without  the  consent  of  the  Congress,  lay  any  imposts  or  duties 
on  imports  or  exports,  except  what  may  be  absolutely  necessary  for  executing  its 
inspection  laws ;  and  the  net  produce  of  all  duties  and  imposts,  laid  by  any 
State  on  imports  or  exports,  shall  be  for  the  use  of  the  treasury  of  the  United 
States ;  and  all  such  laws  shall  be  subject  to  the  revision  and  control  of  the 
Congress.  No  State  shall,  without  the  consent  of  Congress,  lay  any  duty  of 
tonnage,  keep  troops,  or  ships  of  war,  in  time  of  peace,  enter  into  any  agree- 
ment or  compact  with  another  State,  or  with  a  foreign  power,  or  engage  in  war, 
unless  actually  invaded,  or  in  such  imminent  danger  as  will  not  admit  of  delay. 

1 


•'^  ;  ;     ;  /        DIGEST  OF  STA.TUTES. 

{U.  S.  Statutes  in  force  December  1,  18T3,  as  revised,  consolidated,  and  ap- 

proved  June  22,  1874.*) 

TITLE  XXXIII. 

DUTIES  ON  IMPORTS. 

900.  Sec.  2491.  All  persons  are  prohibited  from  importing  into  the  United 
States,  from  any  foreign  country,  any  obscene  book,  pamphlet,  paper,  writing, 
advertisement,  circular,  print,  picture,  drawing,  or  other  representation,  figure, 
or  image  on  or  of  paper  or  other  material,  or  any  cast,  instrument,  or  other 
article  of  an  immoral  nature,  or  any  drug  or  medicine,  or  any  article  whatever, 
for  the  prevention  of  conception,  or  for  causing  unlawful  abortion.  No  invoice 
or  package  whatever,  or  any  part  of  one,  in  which  any  such  articles  are  con- 
tained shall  be  admitted  to  entry;  and  all  invoices  and  packages  whereof  any 
such  articles  shall  compose  a  part  are  liable  to  be  proceeded  against,  seized, 
and  forfeited  by  due  course  of  law.  All  such  prohibited  articles  in  the  course 
of  importation  shall  be  detained  by  the  officer  of  customs,  and  proceedings 
taken  against  the  same  as  prescribed  in  the  following  section :  Provided,  That 
the  drugs  hereinbefore  mentioned,  when  imported  in  bulk  and  not  put  up  for 
any  of  the  purposes  hereinbefore  specified,  are  excepted  from  the  operation  of 
this  section.  (39,  841.) 

901.  Sec.  2492.  Any  judge  of  any  district  or  circuit  court  of  the  United 
States,  within  the  proper  district,  before  whom  complaint  in  writing  of  any 
violation  of  the  preceding  section  is  made,  to  the  satisfaction  of  such  judge, 
and  founded  on  knowledge  or  belief,  and,  if  upon  belief,  setting  forth  the 
grounds  of  such  belief,  and  supported  by  oath  or  affirmation  of  the  complainant, 
may  issue,  conformably  to  the  Constitution,  a  warrant  directed  to  the  marshal, 
t>Y  any  deputy  marshal,  in  the  proper  district,  directing  him  to  search  for,  seize, 
and  take  possession  of  any  such  article  or  thing  hereinbefore  mentioned,  and  to 
make  due  and  immediate  return  thereof,  to  the  end  that  the  same  may  be  con- 
demned and  destroyed  by  proceedings,  which  shall  be  conducted  in  the  same 
manner  as  other  proceedings  in  case  of  municipal  seizure,  and  with  the  same 
right  of  appeal  or  writ  of  error.  (843.) 

902.  Sec.  2493.  The  importation  of  neat  cattle  and  the  hides  of  neat  cattle 
from  a?ny  foreign  country  into  the  United  States  is  prohibited:  Provided,  That 
the  operation  of  this  section  shall  be  suspended  as  to  any  foreign  country  or 
countries,  or  any  parts  of  such  country  or  countries,  whenever  the  Secretary  of 
the  Treasury  shall  officially  determine,  and  give  public  notice  thereof,  that  such 
importation  will  not  tend  to  the  introduction  or  spread  of  contagious  or  in- 
fectious diseases  among  the  cattle  of  the  United  States ;  and  the  Secretary  of 
the  Treasury  is  hereby  authorized  and  empowered,  and  it  shall  be  his  duty,  to 
make  all  necessary  orders  and  regulations  to  carry  this  law  into  eflfect,  or  to 
suspend  the  same  as  therein  provided,  and  to  send  copies  thereof  to  the  proper 
officers  in  the  United  States,  and  to  such  officers  or  agents  of  the  United  States 
in  foreign  countries  as  he  shall  judge  necessar3^  (4t8  6). 

903.  Sec.  2494.  The  President  of  the  United  States,  whenever  in  his  judg- 
ment the  importation  of  neat  cattle  and  the  hides  of  neat  cattle  may  be  made 
without  danger  of  the  introduction  or  spread  of  contagious  or  infectio'us  disease 
among  the  cattle  of  the  United  States,  may,  by  proclamation,  declare  the  pro- 
visions of  the  preceding  section  to  be  inoperative,  and  the  same  shall  be  after- 
ward inoperative  and  of  no  effect  from  and  after  thirty  days  from  the  date  of 
said  proclamation.  (478  c.) 

904.  Sec.  2495.  Any  person  convicted  of  a  wilful  violation  of  any  of  the 
provisions  of  the  two  preceding  sections,  shall  be  fined  not  exceeding  five  hun- 


^!  J5^  sections  are  numbered  as  in  the  Code.  The  paragraphs  are  numbered  in  continuation  of  the  nu- 
^a^^!!^?  in  Volume  I.  The  numbers  at  the  end,  or  in  the  body  of  paragraphs,  refer  to  paragraphs  of  cor- 
responding numbers  m  Volume  I.  and  Part  I.  of  this  volume.  •'       "^      ^    ^     '  ^      b    f 


DIGEST  OF  STATUTES.  3 

dred  dollars,  or  imprisoned  not  exceeding  one  year,  or  both,  in  the  discretion 
of  the  court.  (478  rf.) 

905.  Sec.  2496.  No  watches,  watch-cases,  watch-movements,  or  parts  of  watch- 
movements,  of  foreign  manufacture,  which  shall  copy  or  simulate  the  name  or 
trade-mark  of  any  domestic  manufacturer,  shall  be  admitted  to  entry  at  the 
custom  houses  of  the  United  States,  unless  such  domestic  manufacturer  is  the 
importer  of  the  same.  And  in  order  to  aid  the  officers  of  the  customs  in 
enforcing  this  prohibition,  any  domestic  manufacturer  of  watches  who  has 
adopted  trade-marks  may  require  his  name  and  residence  and  a  description  of 
his  trade-marks  to  be  recorded  in  books  which  shall  be  kept  for  that  purpose  in 
the  Department  of  the  Treasury,  under  such  regulations  as  the  Secretary  of 
the  Treasury  shall  prescribe,  and  may  furnish  to  the  Department  fac-similes  of 
such  trade-marks;  and  thereupon  the  Secretar}^  of  the  Treasur}^  shall  cause 
one  or  more  copies  of  the  same  to  be  transmitted  to  each  collector  or  other 
proper  officer  of  the  customs.     (693,  694.) 

906.  Sec.  2497.  No  goods,  wares,  or  merchandise,  unless  in  cases  provided 
for  by  treat}^,  shall  be  imported  into  the  United  States  from  any  foreign  port 
or  place,  except  in  vessels  of  the  United  States,  or  in  such  foreign  vessels  as 
truly  and  wholly  belong  to  the  citizens  or  subjects  of  that  countr}'  of  which  the 
goods  are  the  growth,  production,  or  manufacture;  or  from  which  such  goods, 
wares,  or  merchandise  can  only  be,  or  most  usuall}^  are,  first  shipped  for  trans- 
portation. All  goods,  wares,  or  merchandise  imported  contrary  to  this  section, 
and  the  vessel  wherein  the  same  shall  be  imported,  together  with  her  cargo, 
tackle,  apparel,  and  furniture,  shall  be  forfeited  to  the  United  States;  and  such 
goods,  wares,  or  merchandise,  ship,  or  vessel,  and  cargo  shall  be  liable  to  be 
seized,  prosecuted,  and  condemned,  in  like  manner,  and  under  the  same  regu- 
lations, restrictions,  and  provisions,  as  have  been  heretofore  established  for  the 
recovery,  collection,  distribution,  and  remission  of  forfeitures  to  the  United 
States  by  the  several  revenue-laws.* 

907.  Sec.  2498.  The  preceding  section  shall  not  apply  to  vessels,  or  goods, 
wares,  or  merchandise  imported  in  vessels  of  a  foreign  nation  which  does  not 
maintain  a  similar  regulation  against  vessels  of  the  United  States.* 

908.  Sec.  2499.  There  shall  be  levied,  collected,  and  paid,  on  each  and  every 
non-enumerated  article  which  bears  a  similitude,  either  in  material,  quality,  tex- 
ture, or  the  use  to  which  it  may  be  applied,  to  any  article  enumerated  in  this 
Title,  as  chargeable  with  duty,  the  same  rate  of  duty  which  is  levied  and 
charged  on  the  enumerated  article  which  it  most  resembles  in  any  of  the  par- 
ticulars before  mentioned;  and  if  any  non-enumerated  article  equally  resembles 
two  or  more  enumerated  articles,  on  which  different  rates  of  duty  are  charge- 
able, there  shall  be  levied,  collected,  and  paid,  on  such  non-enumerated  article, 
the  same  rate  of  dut}'  as  is  chargeable  on  the  article  which  it  resembles  paying 
the  highest  duty;  and  on  all  articles  manufactured  from  two  or  more  materials, 
the  duty  shall  be  assessed  at  the  highest  rates  at  which  an}^  of  its  component 
parts  may  be  chargeable.  (22.) 

909.  Sec.  2500.  Upon  the  re-importation  of  articles  once  exported,  of  the 
growth,  product,  or  manufacture  of  the  United  States,  upon  which  no  internal 
tax  has  been  assessed  or  paid,  or  upon  which  such  tax  has  been  paid  and  re- 
funded by  allowance  or  drawback,  there  shall  be  levied,  collected,  and  paid  a 
duty  equal  to  the  tax  imposed  by  the  internal-revenue  laws  upon  such  articles. 
(519.)t 

910.  Sec.  2501.  There  shall  be  levied,  collected,  and  paid  on  all  goods,  wares, 
and  merchandise  of  the  growth  or  produce  of  the  countries  east  of  the  Cape  of 
Good  Hope,  (except  wool,  raw  cotton,  and  raw  silk,  as  reeled  from  the  cocoon, 
or  not  further  advanced  than  tram,  thrown,  or  organzine,)  when  imported  from 
places  west  of  the  Cape  of  Good  Hope,  a  duty  of  ten  per  centum  ad  valorem  in 

*  Alt  of  March  1,  1817,  ch.  31,  §§  1  and  2,  3  Stat.,  p.  351. 


4  DIGEST  OF  STATUTES. 

addition  to  the  duties  imposed  on  any  such  article  when  imported  directly  from 
the  place  or  places  of  their  growth  or  production.  (724.) 

,911.  Sec.  2502.  A  discriminating  duty  of  ten  per  centum  ad  valorem,  in 
addition  to  the  duties  imposed  by  law,  shall  be  levied,  collected,  and  paid  on 
all  goods,  wares,  and  merchandise  which  shall  be  imported  in  vessels  not  of  the 
United  States;  but  this  discriminating  duty  shall  not  apply  to  goods,  wares, 
and  merchandise  which  shall  be  imported  in  vessels  not  of  the  United  States, 
entitled,  by  treaty  or  any  act  of  Congress,  to  be  entered  in  the  ports  of  the 
United  States  on  payment  of  the  same  duties  as  shall  then  be  paid  on  goods, 
wares,  and  merchandise  imported  in  vessels  of  the  United  States.  (453.) 

912.  Sec.  2503.  There  shall  be  levied,  collected,  and  paid  upon  all  articles 
mentioned  in  the  schedules  contained  in  the  next  section,  imported  from  foreign 
countries,  the  rates  of  duty  which  are  by  the  schedules  respectively  prescribed. 
Provided^  That  on  the  goods,  wares,  and  merchandise  in  this  section  enumer- 
ated and  provided  for,  imported  from  foreign  countries,  there  shall  be  levied, 
collected,  and  paid  only  ninety  per  centum  of  the  several  duties  and  rates  of 
duty  imposed  by  the  said  schedules  upon  said  articles  severally,  that  is  to  say:* 

913.  On  all  manufactures  of  cotton  of  which  cotton  is  the  component  part  of 
chief  value.  (716,  also  61,  62,  63,  251-3,  374,  468,  469,  620.) 

914.  On  all  wools,  hair  of  the  alpaca,  goat,  and  other  animals,  and  all  manu- 
factures wholly  or  in  part  of  wool  or  hair  of  the  alpaca  and  other  like  animals, 
except  umbrellas,  parasols,  and  sunshades,  covered  with  silk  or  alpaca.  (717, 
also  526  to  529.) 

915.  On  all  iron  and  steel,  and  on  all  manufactures  of  iron  and  steel,  of  which 
such  metals  or  either  of  them  shall  be  the  component  part  of  chief  value,  ex- 
cepting cotton-machinery^  (718,  also  128,  285,  352,  363.) 

916.  On  all  metals  not  herein  otherwise  provided  for,  and  on  all  manufactures 
of  metals  of  which  either  of  them  is  the  component  part  of  chief  value,  except- 
ing percussion-caps,  watches,  jewelry,  and  other  articles  of  ornament :  Pro- 
vided, That  all  wire  rope  and  wire  strand  or  chain  made  of  iron  wire,  either 
bright,  coppered,  galvanized,  or  coated  with  other  metals,  shall  pay  the  same 
rate  of  duty  that  is  now  levied  on  the  iron  wire  of  which  said  rope  or  strand  or 
chain  is  made;  and  all  wire  rope,  and  wire  strand  or  chain  made  of  steel  Wire, 
either  bright,  coppered,  galvanized,  or  coated  with  other  metals,  shall  pay  the 
same  rate  of  duty  that  is  now  levied  on  the  steel  wire  of  which  said  rope  or 
strand  or  chain  is  made.  (719,  also  128,  285,  352,  363,  399,  579.) 

917.  On  all  paper,  and  manufactures  of  paper,  excepting  unsized  printing- 
paper,  books  and  other  printed  matter,  and  excepting  sized  or  glued  jDaper 
suitable  only  for  printing  paper.  (720,  also  133,  284,  322.) 

918.  On  all  manufactures  of  India-rubber,  gutta-percha,  or  straw,  and  on  oil- 
cloths of  all  descriptions.  (721,  also  100,  436,  107,  262,  372,  540.) 

919.  On  glass  and  glass  ware,  and  on  un wrought  pipe-clay,  fine-clay,  [fire- 
clay,] and  fullers'  earth.  (72^,  also  384,  386  to  393.) 

920.  On  all  leather  not  otherwise  herein  provided  for,  and  on  all  manufactures 
.of  skins,  bone,  ivory,  horn,  and   leather,  except  gloves  and   mittens,  and  of 

which  either  of  said  articles  is  the  component  part  of  chief  value  ;  and  on 
liquorice-paste  or  liquorice-juice.     (723,  also  132,  289,  127,  284,  212,  415.) 

Schedule  A. — Cotton  and  Cotton  Goods. 

921.  Sec.  2504.  On  all  manufactures  of  cotton  (except  jeans,  denims,  drill- 
ings, bed-tickings,  ginghams,  plaids,  cottonades,  pantaloon  stuff,  and  goods  of 
like  description)  not  bleached,  colored,  stained,  painted,  or  printed,  and  not 
exceeding  one  hundred  threads  to  the  square  inch,  counting  the  warp  and  fill- 
ing, and  exceeding  in  weight  five  ounces  per  square  yard,  five  cents  per  square 

*  Thi»  proviso  was  repealed  by  Act  of  March  3, 1875. 


DIGEST  OF  STATUTES.  5 

yard ;  if  bleached,  five  cents  and  a  half  per  square  j^ard ;  if  colored,  stained, 
painted,  or  printed,  five  cents  and  a  half  per  square  yard,  and,  in  addition 
thereto,  ten  per  centum  ad  valorem.  (468,  also  62.  251,  273,  374,  716.) 

922.  On  finer  and  lighter  goods  of  like  description,  not  exceeding  two  hun- 
dred threads  to  the  square  inch,  counting  the  warp  and  filling,  unbleached,  five 
cents  per  square  yard ;  if  bleached,  five  and  a  half  cents  per  square  yard ;  if 
colored,  stained,  painted,  or  printed,  five  and  a  half  cents  per  square  yard,  and, 
in  addition  thereto,  twenty  per  centum  ad  valorem.  (468,  also  62,  251,  273, 
374,  716.) 

923.  On  goods  of  like  description,  exceeding  two  hundred  threads  to  the 
square  inch,  counting  the  warp  and  filling,  unbleached,  five  cents  per  square 
yard  ;  if  bleached,  five  and  a  half  cents  per  square  yard ;  if  colored,  stained, 
painted,  or  printed,  five  and  a  half  cents  per  square  yard,  and,  in  addition 
thereto,  twenty  per  centum  ad  valorem.  (468,  also  62,  251,  373,  374,  716.) 

924.  On  all  cotton  jeans,  denims,  drillings,  bed-tickings,  ginghams,  plaids, 
cottonades,  pantaloon  stuffs,  and  goods  of  like  description,  or  for  similar  use, 
if  unbleached,  and  not  exceeding  one  hundred  threads  to  the  square  inch, 
counting  the  warp  and  filling,  and  exceeding  five  ounces  to  the  square  yard, 
six  cents  per  square  yard ;  if  bleached,  six  cents  and  a  half  per  square  yard  ; 
if  colored,  stained,  painted,  or  printed,  six  cents  and  a  half  per  square  yard, 
and,  in  addition  thereto,  ten  per  centum  ad  valorem;  (469,  also  716.) 

925.  On  finer  or  lighter  goods  of  like  description,  not  exceeding  two  hundred 
threads  to  the  square  inch,  counting  the  warp  and  filling,  if  unbleaciied,  six 
cents  per  square  3'ard ;  if  bleached,  six  and  a  half  cents  per  square  yard ;  if 
colored,  stained,  painted,  or  printed,  six  and  a  half  cents  per  square  yard,  and, 
in  addition  thereto,  fifteen  per  centum  ad  valorem ;  (469,  also  716.) 

926.  On  goods  of  lighter  description,  exceeding  two  hundred  threads  to  the 
square  inch,  counting  the  warp  and  filling,  if  unbleached,  seven  cents  per  square 
yard ;  if  bleached,  seven  and  a  half  cents  per  square  yard ;  if  colored,  stained, 
painted,  or  printed,  seven  and  a  half  cents  per  square  yard,  and,  in  addition 
thereto,  fifteen  per  centum  ad  valorem:  (469.) 

Provided,  That  upon  all  plain  Vv^oven  cotton  goods,  not  included  in  the  fore- 
going schedule,  unbleached,  valued  at  over  sixteen  cents  per  square  yard; 
bleached,  valued  at  over  twenty  cents  per  square  yard ;  colored,  valued  at  over 
twenty-five  cents  per  square  yard,  and  cotton  jeans,  denims  and  drillings,  un- 
bleached, valued  at  over  twenty  cents  per  square  yard,  and  all  other  cotton 
goods  of  every  description,  the  value  of  which  shall  exceed  twenty-five  cents 
per  square  yard,  there  shall  be  levied,  collected,  and  paid  a  duty  of  thirty-five 
per  centum  ad  valorem:  And  provided  further,  That  no  cotton  goods  having 
more  than  two  hundred  threads  to  the  square  inch,  counting  the  warp  and 
filling,  shall  be  admitted  to  a  less  rate  of  duty  than  is  provided  for  goods  which 
are  of  that  number  of  threads.  (469,  also  716.) 

927.  Cotton  thread,  yarn,  warps,  or  warp-yarn,  not  wound  upon  spools, 
whether  single  or  advanced  be3^ond  the  condition  of  single  by  twisting  two  or 
more  single  yarns  together,  whether  on  beams  or  in  bundles,  skeins,  or  cops, 
or  in  an}^  other  form,  valued  at  not  exceeding  forty  cents  per  pound :  ten  cents 
per  pound  ;  valued  at  over  forty  cents  per  pound  and  not  exceeding  sixty  cents 
per  pound :  twenty  cents  per  pound;  valued  at  over  sixt}^  cents  per  pound  and 
not  exceeding  eighty  cents  per  pound :  thirty  cents  per  pound ;  valued  at  over 
eighty  cents  per  pound:  forty  cents  per  pound;  and,  in  addition  to  such  rates 
of  duty,  twenty  per  centum  ad  valorem.  (620.) 

928.  Spool-thread  of  cotton :  six  cents  per  dozen  spools,  containing  on  each 
spool  not  exceeding  one  hundred  yards  of  thread,  and,  in  addition  thereto, 
thirty  per  centum  ad  valorem ;  exceeding  one  hundred  yards,  for  .every  addi- 
tional hundred  3'ards  of  thread  on  each  spool  or  fractional  part  thereof,  in  ex- 
cess of  one  hundred  yards :  six  cents  per  dozen,  and  thirty-five  per  centum  ad 
valorem.  (470.) 


6  DIGE5T  OF  STATUTES. 

929.  Cotton  cords,  gimps,  and  galloons  and  cotton  laces  colored :  thirty-five  per 
centum  ad  valorem.  (119,  275,  374.) 

930.  Cotton  shirts  and  drawers,  woven  or  made  on  frames,  and  on  all  cotton 
hosiery:  thirty-five  per  centum  ad  valorem.  (374.) 

931.  Cotton-velvet:  thirty-five  per  centum  ad  valorem.  (374.) 

932.  Cotton  braids,  iusertings,  lace,  trimming,  or  bobbinet,  and  all  other 
manufactures  of  cotton,  not  otherwise  provided  for:  thirty-five  per  centum  ad 
valorem.  (374.) 

Schedule  B. — Earths  and  Earthen  Wares. 

933.  Brown  earthen  ware  and  common  stone  ware,  gas-retorts,  stone  ware 
not  ornamented  :  twenty-five  per  centum  ad  valorem.  (380.) 

934.  China,  porcelain,  and  Parian  ware,  gilded,  ornamented,  or  decorated  in 
an)^  manner:  fifty  per  centum  ad  valorem.  (381.) 

935.  China,  porcelain,  and  Parian  ware,  plain  white,  and  not  decorated  in 
any  manner:  forty-five  per  centum  ad  valorem  ;  on  all  other  earthen,  stone,  or 
crockery  ware,  white,  glazed,  edged,  printed,  painted,  dipped,  or  cream-colored, 
composed  of  earthy  or  mineral  substances,  and  not  otherwise  provided  for ; 
forty  per  centum  ad  valorem.  (382.) 

936.  Stone  ware  above  the  capacity  of  ten  gallons :  twenty  per  centum  ad 
valorem.  (257.) 

937.  Slates,  slate-pencils,  slate  chimney-pieces,  mantels,  slabs  for  tables,  and 
all  other  manufactures  of  slate:  forty  per  centum  ad  valorem.  (383.)  Roofing- 
slates:  thirty-five  per  centum  ad  valorem.  (139,  290.) 

938.  Un wrought  clay,  pipe-clay,  fire-clay  :  five  dollars  per  too.  (384.) 

939.  Kaoline:  five  dollars  per  ton.  (384.) 

940.  On  fullers'  earth :  three  dollars  per  ton.  (384.) 

941.  Red  and  French  chalk:  twenty  per  centum  ad  valorem.  (384.) 

942.  Chalk  of  all  descriptions,  not  otherwise  provided  for:  twenty-£ve  per 
centum  ad  valorem.  (384.) 

943.  Whiting  and  Paris-white  :  one  cent  per  pound.  (385.) 

944.  Whiting  ground  in  oil :  two  cents  per  pound.  (385.) 

945.  Paris-white  ground  in  oil:  one  cent  and  a  half  per  pound.  (217.) 

946.  All  plain  and  mould  and  press  glass  not  cut,  engraved,  or  painted . 
thirty-five  per  centum  ad  valorem.  (386.) 

947.  All  articles  of  glass,  cut,  engraved,  painted,  colored,  printed,  stained, 
silvered,  or  gilded,  not  including  plate-glass  silvered,  or  looking-glass  plates : 
forty  per  centum  ad  valorem.  (387.) 

948.  All  unpolished  cylinder,  crown,  and  common  window-glass,  not  exceed- 
ing ten  by  fifteen  inches  square :  one  cent  and  a  half  per  pound ;  above  that 
and  not  exceeding  sixteen  by  twenty-four  inches  square  :  two  cents  per  pound  ; 
above  that  and  not  exceeding  twenty-four  by  thirty  inches  square :  two  cents 
and  a  half  per  pound;  all  above  that:  three  cents  per  pound.  (388,  2071.) 
See  table,  Part  IV. 

949.  Cylinder  and  crown  glass,  polished,  not  exceeding  ten  by  fifteen  inches 
square  :  two  and  one-half  cents  per  square  foot ;  above  that,  and  not  exceeding 
sixteen  by  twenty-four  inches  square :  four  cents  per  square  foot ;  above  that, 
and  not  exceeding  twenty-four  by  thirty  inches  square :  six  cents  per  square 
foot ;  above  that,  and  not  exceeding  twenty -four  by  sixty  inches  :  twenty  cents 
per  square  foot ;  all  above  that :  forty  cents  per  square  foot.  (389.)  See  table, 
Fart  IV. 

950.  Fluted,  rolled,  or  rough  plate-glass,  not  including  crown,  cylinder,  or 
common  window-glass,  not  exceeding  ten  by  fifteen  inches  square :  seventy- 
five  cents  per  one  hundred  square  feet ;  above  that,  and  not  exceeding  sixteen 
^y  twenty-four  inches  square :  one  cent  per  square  foot ;  above  that,  and  not 
txceeding  twenty-four  by  thirty  inches  square :  one  cent  and  a  half  per  square 


DIGEST  OF  STATUTES.  7 

foot;  all  above  that:  two  cents  per  square  foot.  And  all  fluted,  i  oiled,  or 
rough  plate-glass,  weighing  over  one  hundred  pounds  per  one  hundred  square 
feet,  shall  pay  an  additional  duty  on  the  excess  at  the  same  rates  herein  im- 
posed. (390.)     See  table,  Part  IV. 

951.  Cast  polished  plate-glass,  unsilvered,  not  exceeding  ten  by  fifteen  inches 
square :  three  cents  per  square  foot ;  above  that,  and  not  exceeding  sixteen 
by  twenty-four  inches  square  :  five  cents  per  squ&re  foot ;  above  that,  and  not 
exceeding  twenty-four  by  thirty  inches  square:  eight  cents  per  square  foot; 
above  that,  and  not  exceeding  twenty-four  by  sixty  inches  square :  twenty-five 
cents  per  square  foot;  all  above  that:  fifty  cents  per  square  foot.  (391.)  See 
table,  Part  IV. 

952.  Cast  polished  plate-glass,  silvered,  or  looking-glass  plates  not  exceeding 
ten  by  fifteen  inches  square:  four  cents  per  square  foot;  above  that,  and  not 
exceeding  sixteen  by  twenty -four  inches  square:  six  cents  per  square  foot; 
above  that,  and  not  exceeding  twenty-four  by  thirty  inches  square  :  ten  cents 
per  square  foot;  above  that,  and  not  exceeding  twenty-four  by  sixty  inches 
square :  thirty-five  cents  per  square  foot ;  all  above  that :  sixty  cents  per  square 
foot.  But  no  looking-glass  plates  or  plate-glass,  silvered,  when  framed,  shall 
pay  a  less  rate  of  duty  than  that  imposed  upon  similar  glass  of  like  description 
not  framed,  but  shall  be  liable  to  pay  in  addition  thereto  thirty  per  centum  ad 
valorem  upon  such  frames.  (392.)     See  table,  Part  IV. 

953.  Glass  bottles  or  jars  filled  with  articles  not  otherwise  provided  for: 
thirty  per  centum  ad  valorem.  (67.) 

954.  Porcelain  and  Bohemian  glass,  glass  crystals  for  watches,  glass  pebbles 
for  spectacles,  not  rough ;  paintings  on  glass  or  glasses,  and  all  manufactures 
of  glass,  or  of  which  glass  shall  be  a  component  material,  not  otherwise  pro- 
vided for,  and  all  glass  bottles  or  jars  filled  with  sweetmeats  or  preserves,  not 
otherwise  provided  for:  forty  per  centum  ad  valorem.  (393.) 

Schedule  C. — Hemp,  Jute,  and  Flax  Goods. 

955.  Flax-straw:  five  dollars  per  ton.  (596.) 

956.  Flax  not  hackled  or  dressed :  twenty  dollars  per  ton.  (596.) 

957.  Flax  hackled,  known  as  "dressed  line  :"  forty  dollars  per  ton.  (596.) 

958.  Hemp,  Manila,  and  other  like  substitutes  for  hemp,  not  otherwise  pro- 
vided for:  twenty-five  dollars  per  ton.  (596.) 

959.  Tow  of  fiax  or  hemp:  ten  dollars  per  ton.  (596.) 

960.  Jute,  sunn,  and  Sisal  grass,  and  other  vegetable  substances  not  enu- 
merated, used  for  cordage:  fifteen  dollars  per  ton.  (255,  596.) 

961.  Brown  and  bleached  linens,  ducks,  canvas,  paddings,  cot  bottoms, 
diapers,  crash,  huckabacks,  handkerchiefs,  lawns,  or  other  manufactures  of 
flax,  jute,  or  hemp,  or  of  which  flax,  jute,  or  hemp  shall  be  the  component 
material  of  chief  value,  not  otherwise  provided  for,  valued  at  thirty  cents  or 
less  per  square  yard :  thirty-five  per  centum  ad  valorem  ;  valued  at  above 
thirty  cents  per  square  yard  :  forty  per  centum  ad  valorem  ;  flax  or  linen  yarns 
for  carpets,  not  exceeding  number  eight  Lea,  and  valued  at  twenty-four  cents 
or  less  per  pound  :  thirty  per  centum  ad  valorem  ;  flax  or  linen  yarns  valued  at 
above  twenty-four  cents  per  pound  :  thirty-five  per  centum  ad  valorem  ;  flax  or 
linen  thread,  twine  and  pack-thread,  and  all  other  manufactures  of  flax,  or  of 
which  flax  shall  be  the  component  material  of  chief  value,  not  otherwise  pro- 
vided for:  fort}^  per  centum  ad  valorem.  (375.) 

962.  Thread  lace  and  insertings :  thirty  per  centum  ad  valorem.  (101,  232.) 

963.  On  all  burlaps,  and  like  manufactures  of  flax,  jute,  or  hemp,  or  of  which 
flax,  jute,  or  hemp  shall  be  the  component  material  of  chief  value,  excepting 
such  as  may  be  suitable  for  bagging  for  cotton :  thirty  per  centum  ad  valorem. 

964.  Oil-cloth  foundations  or  floor-cloth  canvas,  made  of  flax,  jute,  or  hemp, 


8  DIGEST  OF  STATUTES. 

or  of  which  flax,  jute,  or  hemp  shall  be  the  component  material  of  chief  value: 
forty  per  centum  ad  valorem  ;  (725.) 

965.  Gunny-cloth,  not  bagging,  valued  at  ten  cents  or  less  per  square  j^ard, 
three  cents  per  pound ;  over  ten  cents  per  square  yard,  four  cents  per  pound. 
(377.) 

966.  Bags,  cotton  bags,  and  bagging,  and  all  other  like  manufactures,  not 
herein  otherwise  provided  for,  (except  bagging  for  cotton,)  composed  wholly 
or  in  part  of  flax,  hemp,  jute,  gunny-cloth,  gunny-bags,  or  other  material :  forty 
per  centum  ad  valorem.  (725.) 

967.  On  bagging  for  cotton,  or  other  manufactures,  not  otherwise  herein 
provided  for,  suitable  to  the  uses  for  which  cotton  bagging  is  applied,  composed 
in  whole  or  in  part  of  hemp,  jute,  flax,  gunny-bags,  gunnj-cloth  or  other  ma- 
terial, and  valued  at  seven  cents  or  less  per  square  yard,  two  cents  per  pound ; 
valued  at  over  seven  cents  per  square  yard,  three  cents  per  pound.  (597.) 

968.  Tarred  cables  or  cordage  :  three  cents  per  pound.  (376.) 

969.  Untarred  ManiUi  cordage  :  two  and  a  half  cents  per  pound.  (376.) 

970.  All  other  untarred  cordage:  three  and  a  half  cents  per  pound.  (376.) 

971.  Hemp  yarns:  five  cents  per  pound.  (376.) 

972.  Seines:  six  and  a  half  cents  per  pound.  (376.) 

973.  Sail-duck  or  canvas  for  sails:  thirt}^  per  centum  ad  valorem.  (377.) 

974.  Russia  and  other  sheetings  of  flax  or  hemp,  brown  and  white:  thirty- 
five  per  centum  ad  valorem.  (377.) 

975.  All  other  manufactures  of  hemp,  or  of  which  hemp  shall  be  the  com- 
ponent material  of  chief  value,  not  otherwise  provided  for :  thirty  per  centum 
ad  valorem.  (377.) 

976.  Grass-cloth:  thirty  per  centum  ad  valorem.  (377.) 

977.  Jute-yarns  :  twenty-five  per  centum  ad  valorem.  (377.) 

978.  All  other  manufactures  of  jute  or  Sisal-grass,  not  otherwise  provided 
for:  thirty  per  centum  ad  valorem.  (377.) 

Schedule  D. — Liquors. 

979.  [Wines  imported  in  casks,  containing  not  more  than  twenty-two  per  centum  of  alcohol,  and 
valued  at  not  exceeding  forty  cents  per  gallon  :  twenty-five  cents  per  gallon  ;  valued  at  over  forty  cents, 
and  not  over  one  dollar  per  gallon  :  sixty  cents  per  gallon  ;  valued  at  over  one  dollar  per  gallon  :  one 
dollar  per  gallon,  and,  in  addition  thereto,  twenty  five  per  centum  ad  valorem.]      (585,  2173.) 

980.  [Wines  of  all  kinds,  imported  in  bottles,  and  not  otherwise  provided  for  :  the  same  rate  per 
gallon  as  wines  imported  in  casks.  But  all  bottles  containing  one  quart  or  less  than  one  quart,  and 
moi  e  than  one  pint,  shall  be  held  to  contain  one  quart,  and  all  bottles  containing  one  pint  or  less  shall  be 
held  to  contain  one  pint,  and  shall  pay  in  addition  three  cents  for  each  bottle.]      (586,  2174.) 

981.  Champagne  and  all  other  sparkling  wines,  in  bottles,  containing  each 
not  more  than  one  quart  and  more  than  one  pint :  six  dollars  per  dozen  bottles; 
containing  not  more  than  one  pint  each,  and  more  than  one-half  pint :  three 
dollars  per  dozen  bottles ;  containing  one-half  pint  each,  or  less :  one  dollar 
and  fifty  cents  per  dozen  bottles ;  and  in  bottles  containing  more  than  one 
quart  each,  shall  pay,  in  addition  to  six  dollars  per  dozen  bottles,  at  the  rate  of 
two  dollars  per  gallon    on    the   quantity  in    excess  of  one  quart  per   bottle. 

[But  any  liquors  containing  more  than  twenty-two  per  centum  of  alcohol,  which  shall  be  entered  under 
the  name  of  wine,  shall  be  forfeited  to  the  United  Slates.]       (2174.) 

And  wines,  brandy,  and  other  spirituous  liquors  imported  in  bottles  shall  be 
packed  in  packages  containing  not  less  than  one  dozen  bottles  in  each  package; 
and  all  such  bottles  shall  pay  an  additional  duty  of  three  cents  for  each  bottle."^ 
No  allowance  shall  be  made  for  breakage  unless  such  breakage  is  actually 
ascertained  by  count,  and  certified  by  a  custom-house  appraiser.  (587.) 

982.  Brandy  and  on  other  spirits  manufactured  or  distilled  from  grain  or 

*  Not  now  applicable  to  bottles  containing  still  wines.  {See post,  2174.) 


DIGEST  OF  STATUTES.  9 

other  materials,  and  not  otherwise  provided  for :  two  dollars  per  proof-gallon. 
Each  and  every  gauge  or  wine-gallon  of  measurement  slu\ll  be  counted  as  at 
least  one  proof-gallon ;  and  the  standard  for  determining  the  proof  of  brandy 
and  other  spirits,  and  of  wine  or  liquors  of  any  kind  imported,  shall  be  the 
same  as  that  which  is  defined  in  the  laws  relating  to  internal  revenue.  But 
any  brandy  or  other  spirituous  liquors  imported  in  casks  of  less  capacity  than 
fourteen  gallons  shall  be  forfeited  to  the  United  States.  (588,  589.) 

983.  On  all  compounds  or  preparations  of  which  distilled  spirits  is  a  com- 
ponent part  of  chief  value,  there  shall  be  levied  a  duty  not  less  than  that  im- 
posed upon  distilled  spirits.  (508.)     • 

984.  Cordials,  liqueurs,  arrack,  absinthe,  kirschwasser,  ratafia,  and  other^ 
similar  spirituous  beverages,  or  bitters  containing  spirits,  and  not  otherwise 
provided  for:  two  dollars  per  proof  gallon.  (589.) 

985.  i^o  lower  rate  or  amount  of  duty  shall  be  levied,  collected,  and  paid,  on 
brandy,  spirits,  and  other  spirituous  beverages,  than  that  fixed  by  law  for  the 
description  of  first  proof,  but  it  shall  be  increased  in  proportion  for  any  greater 
strength  than  the  strength  of  first  proof;  and  no  brandy,  spirits,  or  other  spir- 
ituous beverages  under  first  proof  shall  pay  a  less  rate  of  duty  than  fifty  per 
centum  ad  valorem ;  and  all  imitations  of  brandy,  or  spirits,  or  of  wines  im- 
ported by  any  names  whatever,  shall  be  subject  to  the  highest  rate  of  duty  pro- 
vided for  the  genuine  articles  respectively  intended  to  be  represented,  and  in 
no  case  less  than  one  dollar  per  gallon.  (329.) 

9'86.  Ale,  porter,  and  beer,  in  bottles  :  thirty-five  cents  per  gallon  ;  otherwise 
than  in  bottles :  twent}^  cents  per  gallon.  (330.) 

987.  Vermuth:  the  same  duty  as  on  wines  of  the  same  cost.  (T35.) 

Schedule  E. — Metals. 

988.  Iron  in  pigs :  seven  dollars  per  ton.  (598.) 

989.  Bar  iron,  rolled  or  hammered,  comprising  flats  not  less  than  one  inch 
or  more  than  six  inches  wide,  nor  less  than  three-eighths  of  an  inch  or  more 
than  two  inches  thick ;  rounds  not  less  than  three  fourths  of  an  inch  nor  more 
than  two  inches  in  diameter;  and  squares  not  less  than  three-fourths  of  an  inch 
nor  more  than  two  inches  square :  one  cent  per  pound.  Bar-iron,  rolled  or 
hammered,  comprising  flats  less  than  three-eighths  of  an  inch  or  more  than  two 
inches  thick,  or  less  than  one  inch  or  more  than  six  inches  wide ;  rounds  less 
than  three-fourths  of  an  inch  or  more  than  two  inches  in  diameter  ;  and  squares 
less  than  three-fourths  of  an  inch  or  more  than  two  inches  square :  one  cent 
and  one  half  per  pound.  But  all  iron  in  slabs,  blooms,  loops,  or  other  forms, 
less  finished  than  iron  in  bars,  and  more  advanced  than  pig-iron,  except  cast- 
ings, shall  be  rated  as  iron  in  bars,  and  pay  a  duty  accordingl}^ ;  and  none  of 
the  above  iron  shall  pay  a  less  rate  of  duty  than  thirty-five  per  centum  ad  va- 
lorem. (338.) 

990.  [Moisic  iron,  made  from  sand  ore  by  one  process:  fifteen  dollars  per  ton.]      (138,  2183.} 

991.  Iron  bars  for  railroads  or  inclined  planes :  seventy  cents  per  one  hun- 
dred pounds.  (334,  471.) 

992.  Boiler  or  other  plate-iron  not  less  than  three-sixteenths  of  an  inch  in 
thickness :  one  cent  and  a  half  per  pound.  (334.) 

993.  Boiler  and  other  plate-iron,  not  otherwise  provided  for,  twenty-five  dol- 
lars per  ton.  (43,  197.) 

994.  Iron  wire,  bright,  coppered,  or  tinned,  drawn  and  finished,  not  more 
than  one-fourth  of  an  inch  in  diameter,  not  less  than  number  sixteen,  wire- 
gauge:  two  dollars  per  one  hundred  pounds,  and  in  addition  thereto  fifteen 
per  centum  ad  valorem  ;  over  number  sixteen  and  not  over  number  twenty-five, 
wire-gauge :  three  dollars  and  fifty  cents  per  one  hundred  pounds,  and  in  addition 
thereto  fifteen  per  centum  ad  valorem ;  over  or  finer  than  number  twenty-five, 


10  DIGEST  OF  STATUTES. 

wire-gauge:  four  dollars  per  one  hundred  pounds,  and  in  addition  thereto  fifteen 
per  centum  ad  valorem.  But  wire  covered  with  cotton,  silk,  or  other  material 
shall  pay  five  cents  per  pound  in  addition  to  the  foregoing  rates.  (43,  19T,  384.) 
995.*  Round  iron  in  coils,  three-sixteenths  of  an  inch  or  less  in  diameter, 
whether  coated  with  metal  or  not  so  coated,  and  all  descriptions  of  iron  wire, 
and  wire  of  which  iron  is  a  component  part,  not  otherwise  specifically  enumer- 
ated and  provided  for,  shall  pay  the  same  duty  as  iron  wire,  bright,  coppered, 
or  tinned.  (600.) 

996.  Wire  spiral  furniture  springs,  manufactured  of  iron  wire :  two  cents  pet 
pound  and  fifteen  per  centum  ad  valorem.  (544.) 

997.  Smooth  or  polished  sheet-iron,  by  whatever  name  designated;  three 
cents  per  pound.  (334.) 

998.  Sheet-iron,  common  or  black,  not  thinner  than  number  twenty,  wire- 
gauge  :  one  cent  and  one-fourth  of  one  cent  per  pound ;  thinner  than  number 
twenty  and  not  thinner  than  number  twenty-five,  wire-gauge :  one  cent  and  a 
half  per  pound ;  thinner  than  number  twenty-five,  wire-gauge :  one  cent  and 
three-fourths  of  one  cent  per  pound.  (334.) 

999.  All  band,  hoop,  and  scroll  iron  from  one  half  to  six  inches  in  width,  not 
thinner  than  one-eighth  of  an  inch  :  one  and  one-fourth  cents  per  pound.  (336.) 

1000.  All  band,  hoop,  and  scroll  iron  from  one-half  to  six  inches  wide,  under 
one-eighth  of  an  inch  in  thickness,  and  not  thinner  than  number  twenty,  wire- 
gauge  :  one  and  one-half  cents  per  pound.  (336.) 

1001.  All  band,  hoop,  and  scroll  iron  thinner  than  number  twenty,  wire-gauge  : 
one  and  three-fourths  cents  per  pound.  (336.) 

1002.  Slit  rods;  one  cent  and  one-half  per  pound.  (33*7.) 

1003.  All  other  descriptions  of  rolled  or  hammered  iron  not  otherwise  pro- 
vided for;  one  cent  and  one-fourth  per  pound.  (337.) 

1004.  All  handsaws  not  over  twenty-four  inches  in  length :  seven t3^-five  cents 
per  dozen,  and  in  addition  thereto  thirty  per  centum  ad  valorem ;  over  twenty- 
four  inches  in  length  :  one  dollar  per  dozen,  and  in  addition  thereto  thirty  per 
centum  ad  valorem.  (358.) 

1005.  All  back-saws  not  over  ten  inches  in  length;  seventy-five  cents  per 
dozen,  and  in  addition  thereto  thirty  per  centum  ad  valorem  ;  over  ten  inches 
in  length ;  one  dollar  per  dozen,  and  in  addition  thereto  thirty  per  centum  ad 
valorem.  (358.) 

1006.  Files,  file-blanks,  rasps,  and  floats  of  all  descriptions,  not  exceeding 
ten  inches  in  length ;  ten  cents  per  pound,  and  in  addition  thereto  thirty  per 
centum  ad  valorem ;  exceeding  ten  inches  in  length :  six  cents  per  pound,  and 
in  addition  thereto  thirty  per  centum  ad  valorem.  (359.) 

1007.  Penknives,  jack-knives,  and  pocket-knives  of  all  kinds:  fifty  per  cen- 
tum ad  valorem.  (360.) 

1008.  Sword-blades:  thirty-five  per  centum  ad  valorem.  (599.) 

1009.  Swords :  forty-five  per  centum  ad  valorem.  (599.) 

1010.  Needles  for  knitting  or  sewing  machines ;  one  dollar  per  thousand,  and 
In  addition  thereto  thirty-five  per  centum  ad  valorem.  (361.) 

1011.  Iron  squares  marked  on  one  side:  three  cents  per  pound,  and  in  addi- 
tion thereto  thirty  per  centum  ad  valorem  ;  all  other  squares  of  iron  or  steel : 
six  cents  per  pound,  and  thirty  per  centum  ad  valorem.  (362.) 

1012.  AH  manufactures  of  steel,  or  of  which  steel  shall  be  a  component  part, 
not  otherwise  provided  for :  forty-five  per  centum  ad  valorem  .But  all  articles  of 
steel  partially  manufactured,  or  of  which  steel  shall  be  a  component  part,  not 
otherwise  provided  for,  shall  pay  the  same  rate  of  duty  as  if  wholly  manufac- 
tured. (363.) 

1013.  Steel  railway-bars:  one  and  one-quarter  cents  per  pound.  (600.) 

1014.  Railway-bars  made  in  part  of  steel:  one  cent  per  pound.  And  metal 
converted,  cast,  or  made  from  iron  by  the  Bessemer  or  pneumatic  process,  of 
whatever  form  or  description,  shall  be  classed  as  steel.  (600.) 

*  See  S.  S.,  2591  and  2759. 


DIGEST  OF  STATUTES.  11 

1015.  Locomotive-tire,  or  parts  thereof:  three  cents  per  pound.  (338.) 

1016.  Mill-irons  and  mill-cranks  of  wrought  iron,  and  wrought  iron  for  ships, 
steam-engines,  and  locomotives,  or  parts  thereof,  weighing  each  twenty-five 
pounds  or  more :  two  cents  per  pound.  (339.) 

1017.  Anvils  and  iron  cables,  or  cable-chains,  or  parts  thereof:  two  cents 
and  a  half  per  pound :  Provided^  That  no  chains  made  of  wire  or  rods  of  a 
diameter  less  than  one-half  of  one  inch  shall  be  considered  a  chain  cable.  (198, 
340.) 

1018.  Chains,  trace-chains,  halter-chains,  and  fence-chains,  made  of  wire  or 
rods,  not  less  than  one-fourth  of  one  inch  in  diameter :  two  cents  and  a  half 
per  pound  ;  less  than  one-fourth  of  one  inch  in  diameter,  and  not  under  number 
nine,  wire-gauge:  three  cents  per  pound;  under  number  nine,  wire  gauge:  thirty- 
five  per  centum  ad  valorem.   (341.) 

1019.  Anchors,  or  parts  thereof:  two  cents  and  one-fourth  per  pound.  (342.) 

1020.  Blacksmiths'  hammers  and  sledges,  axles,  or  parts  thereof,  and  malle- 
able iron  in  castings,  not  otherwise  provided  for :  two  cents  and  a  half  per 
pound.  (343.) 

1021.  Wrouojht-iron  railroad-chairs,  and  wrought-iron  nuts  and  washers, 
ready  punched:  two  cents  per  pound.  (344.) 

1022.  Bed-screws  and  wrought-iron  hinges:  two  cents  and  a  half  per  pound. 
(345.) 

1023.  Wrought  board-nails,  spikes,  rivets,  and  bolts:  two  and  one-half  cents 
per  pound.  (346.) 

1024.  Steam,  gas,  and  water  tubes  and  flues  of  wrought  iron:  three  and  a 
half  cents  per  pound.  (349,  471.) 

1025.  Cut  nails  and  spikes:  one  and  a  half  cents  per  pound.  (347.) 

1026.  Horseshoe  nails :  five  cents  per  pound.  (347.) 

1027.  Cut  tacks,  brads,  or  sprigs,  not  exceeding  sixteen  ounces  to  the  thou- 
sand :  two  and  one-half  cents  per  thousand ;  exceeding  sixteen  ounces  to  the 
thousand  :  three  cents  per  pound.  (348.) 

1028.  Screws,  commonly  called  wood-screws,  two  inches  or  over  in  length: 
eight  cents  per  pound  ;  less  than  two  inches  in  length :  eleven  cents  per  pound. 
(350.) 

1029.  Screws  of  any  other  metal  than  iron,  and  all  other  screws  of  iron,  ex- 
cept wood-screws :  thirty-five  per  centum  ad  valorem.  (350.) 

1030.  Vessels  of  cast  iron,  not  otherwise  provided  for,  and  on  and-irons,  sad- 
irons, tailors'  and  hatters'  irons,  stoves  and  stove-plates,  of  cast  iron :  one  and 
one-half  cents  per  pound.  (351.) 

1031.  Cast-iron  steam,  gas,  and  water  pipe:  one  and  one-half  cents  per 
pound.  (352.) 

1032.  Cast-iron  butts  and  hinges:  two  and  a  half  cents  per  pound.  (352.) 

1033.  Hollow  ware,  glazed  or  tinned:  three  and  one  half  cents  per  pound. 
(352.) 

1034.  Cast  scrap-iron  of  every  description  :  six  dollars  per  ton.  (598.) 

1035.  Wrought  scrap-iron  of  every  description:  eight  dollars  per  ton.  But 
nothing  shall  be  deemed  scrap  iron  except  waste  or  refuse  iron  that  has  been 
in  actual  use,  and  is  fit  only  to  be  remanufactured.  (598.) 

1036.  All  other  castings  of  iron,  not  otherwise  provided  for:  thirty  per  cen- 
tum ad  valorem.  (352.) 

1C37    Taggers  iron:  thirty  per  centum  ad  valorem.  (422.) 

1038.  Steel,  in  ingots,  bars,  coils,  sheets,  and  steel  wire,  not  less  than  one- 
fourth  of  one  inch  in  diameter,  valued  at  seven  cents  per  pound  or  less :  two 
cents  and  one-fourth  per  pound ;  valued  at  above  seven  cents  and  not  above 
eleven  cents  per  pound :  three  cents  per  pound ;  valued  at  above  eleven  cents 
per  pound :  three  cents  and  a  half  per  pound,  and  ten  per  centum  ad  valorem. 
(353.) 

1039.  Steel  wire  less  than  ane-fourth  of  an  inch  in  diameter  and  not  less  than 


12  DIGEST  OF  STATUTES. 

nunaber  sixteen,  wire  gauge :  two  and  one-half  cents  per  pound,  and  in  addition 
thereto  twenty  per  centum  ad  valorem  ;  less  or  finer  than  number  sixteen,  wire- 
gauge:  three  cents  per  pound,  and  in  addition  thereto  twenty  per  centum  ad 
valorem.  (354.) 

1040.  Steel,  commercially  known  as  crinoline,  corset,  and  hat  steel  wire :  nine 
cents  per  pound  and  ten  per  centum  ad  valorem.  (600.) 

1041.  Steel,  in  any  form,  not  otherwise  provided  for:  thirty  per  centum  ad 
valorem :  Pf^ovided^  That  no  allowance  or  reduction  of  duties  for  partial  loss 
or  damage  shall  be  hereafter  made  in  consequence  of  rust  of  iron  or  steel  or 
upon  the  manufactures  of  iron  or  steel,  except  on  polished  Russia  sheet-iron. 
(203,  355.) 

1042.  Crosscut  saws:  ten  cents  per  lineal  foot.  (357.) 

1043.  On  mill,  pit,  and  drag  saws,  not  over  nine  inches  wide:  twelve  and  a 
half  cents  per  lineal  foot;  over  nine  inches  wide:  twenty  cents  per  lineal  foot. 
(48,  357.) 

1044.  Lead  in  sheets,  pipes,  or  shot:  two  and  three-quarters  cents  per  pound. 
(365.) 

1045.  Lead  ore:  one  and  a  half  cents  per  pound.  (365.) 

1046.  Lead  in  pigs  and  bars:  two  cents  per  pound.  (365.) 

1047.  Old  scrap-lead,  fit  only  to  be  remanufactured:  one  and  one-half  cents 
per  pound.  (365.) 

1048.  Zinc,  spelter,  or  tutenegue,  manufactured  in  blocks  or  pigs:  one  and 
one-half  cents  per  pound.  (366.) 

1049.  Zinc,  spelter,  tutenegue  in  sheets:  two  and  one-quarter  cents  per 
pound.  (366.) 

1050.  [Tin  in  plates  or  sheets,  terne  and  taggers  tin;  fifteen  per  centum  ad  valorem.]      (738^ 

2180.) 

1051.*  Iron  and  tin  plates  galvanized  or  coated  with  any  metal  by  electric 
batteries :  two  cents  per  pound.  (738.) 

1052.*  Iron  and  tin  plates  galvanized  or  coated  with  any  metal  otherwise  than 
by  electric  batteries:  two  and  one-half  cents  per  pound.  (335.) 

1053.  Copper  imported  in  the  form  of  ores:  three  cents  on  each  pound  of 
fine  copper  contained  therein.  (579.) 

1054.  Regulus  of  copper,  and  on  all  black  or  coarse  copper:  four  cents  on 
each  pound  of  fine  copper  contained  therein.  (579.) 

1055.  Old  copper,  fit  only  for  remanufacture:  four  cents  per  pound.  (579.) 

1056.  Copper  in  plates,  bars,  ingots,  pigs,  and  in  other  furms  not  manufac- 
tured or  here  enumerated:  five  cents  per  pound.  (579.) 

1057.  Copper  in  rolled  plates  called  braziers'  copper,  sheets,  rods,  pipes,  and 
copper  bottoms,  and  all  manufactures  of  copper,  or  of  which  copper  shall  be  a 
component  of  chief  value,  not  otherwise  provided  for:  forty-five  per  centum  ad 
valorem.  (579.) 

1058.  Sheathing  or  yellow  metal  not  wholly  of  copper,  nor  wholly  nor  in  part 
of  iron,  ungalvanized,  in  sheets  forty-eight  inches  long  and  fourteen  inches 
wide,  and  weighing  from  fourteen  to  thirty -four  ounces  per  square  foot:  three 
cents  per  pound.  (246,  2052.) 

1059.  Nickel:  thirty  cents  per  pound.  (611.) 

1060.  Nickel  oxide  and  alloy  of  nickel  with  copper :  twenty  cents  per  pound. 
(612.) 

1061.  Gold-leaf:  one  dollar  and  fifty  cents  per  package  of  five  hundred 
leaves;  silver-leaf:  seventy-five  cents  per  package  of  five  hundred  leaves.  (211.) 

1062.  Argentine,  albata,  or  German  silver,  unmanufactured :  thirty-five  per 
centum  ad  valorem.  (105,  258.) 

1063.  Brass  in  bars  or  pigs,  and  old  brass,  fit  only  to  be  remanufactured: 
fifteen  per  centum  ad  valorem.  (70,  204.) 

1064.  Dutch  and  bronze  metal  in  leaf:  ten  per  centum  ad  valorem.  (72,  see 
also  1263.) 

*  See  S.  S.,  2591. 


DIGEST  OF  STATUTES,  13 

1065.  Articles  not  otherwise  provided  for,  made  of  gold,  silver,  German  sil- 
ver, or  platina,  or  of  which  either  of  these  metals  shall  be  a  component  part: 
forty  per  centum  ad  valorem.  (399.) 

1066.  Silver-plated  metal,  in  sheets  or  other  form:  thirty-five  per  centum  ad 
valorem.  (189,  297.) 

1067.  Manufactures,  articles,  vessels,  and  wares  not  otherwise  provided  for, 
of  brass,  iron,  lead,  pewter,  and  tin  or  other  metal,  (except  gold,  silver,  platina, 
copper,  and  steel,)  or  of  which  either  of  these  metals  shall  be  the  component 
material  of  chief  value:  thirty-five  per  centum  ad  valorem.  (128,  285.) 

1068.  Metals,  unmanufactured,  not  otherwise  provided  for:  twenty  per  cen- 
tum ad  valorem.  (94.) 

Schedule  F. — Provisions. 

1069.  Beef  and  pork:  one  cent  per  pound.  (54.) 

1070.  Hams  and  bacon:  two  cents  per  pound.  (54.) 

1071.  Cheese:  four  cents  per  pound.  (54.) 

1072.  Wheat:  twenty  cents  per  bushel.   (54.) 

1073.  Butter:  four  cents  per  pound.  (54.) 

1074.  Lard:  two  cents  per  pound.  (54.) 

1075.  Rye  and  barley:  fifteen  cents  per  bushel.  (54.) 

1076.  Indian  corn  or  maize:  ten  cents  per  bushel.  (54.) 

1077.  Oats:  ten  cents  per  bushel.  (54.) 

1078.  Fish:  Mackerel,  two  dollars  per  barrel;  herrings,  pickled  or  salted, 
one  dollar  per  barrel;  pickled  salmon,  three  dollars  per  barrel;  all  other  fish 
pickled,  in  barrels,  one  dollar  and  fifty  cents  per  barrel;  all  other  foreign- 
caught  fish  imported  otherwise  than  in  barrels  or  half-barrels,  or  whether  fresh, 
smoked,  or  dried,  salted,  or  pickled,  not  otherwise  provided  for,  fifty  cents  per 
one  hundred  pounds.  (53.) 

1079.  Salmon,  preserved:  thirty  per  centum  ad  valorem.  (139.) 

1080.  [Anchovies    and   sardines,   preserved   in  oil  or  otherwise:    fifty  per  centum   ad  valorem.] 

(428,2181.) 

1081.  Fish  preserved  in  oil,  except  anchovies  and  sardines:  thirty  per  cen- 
tum ad  valorem.  (105.) 

1082.  Corn-meal:  ten  per  centum  ad  valorem.  (71.) 
1088.  Oat-meal:  one-half  cent- per  pound.  (705.) 

1084.  Rye-flour:  ten  per  centum  ad  valorem.  (81.) 

1085.  Rice,  cleaned:  two  and  a  half  cents  per  pound;  on  uncleaned,  two 
cents  per  pound.  (449.) 

1086.  On  paddy,  one  cent  and  one-half  per  pound.  (449.) 

1087.  Capers,  pickles,  and  sauces  of  all  kinds,  not  otherwise  provided  for: 
thirt3'-five  per  centum  ad  valorem.  (110,266.) 

1088.  Catsup:  forty  per  centum  ad  valorem.  (110,225.) 

1089.  Preserved  or  condensed  milk:  twenty  per  centum  ad  valorem.  (736.) 

1090.  Potatoes:  fifteen  cents  per  bushel.  (705.) 

1091.  Vegetables,  not  otherwise  provided  for:  ten  per  centum  ad  valorem. 
(84.) 

1092.  Prepared  vegetables,  meats,  fish,  poultr}^,  and  game,  sealed  or  unsealed, 
in  cans  or  otherwise:  thirty-five  per  centum  ad  valorem.  (138,  295.) 

1093.  Vinegar :  ten  cents  per  gallon.  (423.) 

Schedule  G. — Sugars.* 

1094.  Sugar  not  above  number  seven,  Dutch  standard  in  color:  one  and 
three-quarters  cents  per  pound.  (675.) 

1095.  Sugar  above  nnmber  seven,  and  not  above  number  ten,  Dutch  standard 
in  color:  two  cents  per  pound.  (676.) 

»  For  additional  duty  see  post,  2204  and  2205. 


14  DIGEST  OF  STATUTES. 

1096.  Sugar  above  number  ten,  and  not  above  number  thirteen,  Dutch  stand* 
ard  in  color:  two  and  one-quarter  cents  per  pound.  (677.) 

1097.  Sugar  above  number  thirteen,  and  not  above  number  sixteen,  Dutch 
standard  in  color:  two  and  three-quarters  cents  per  pound.  (678.) 

1098.  Sugar  above  number  sixteen,  and  not  above  number  twenty,  Dutch 
standard  in  color :  three  and  one-quarter  cents  per  pound.  (679.) 

1099.  Sugar  above  number  twenty,  Dutch  standard  in  color,  and  on  all  refined 
loaf,  lump,  crushed,  powdered,  and  granulated  sugar:  four  cents  per  pound. 
But  sirup  of  sugar,  sirup  of  sugar-cane  juice,  melado,  concentrated  melado,  or 
concentrated  molasses,  entered  under  the  name  of  molasses,  shall  be  forfeited 
to  the  United  States.  (680.) 

1100.  Sugar-candy,  not  colored:  ten  cents  per  pound.  (326.) 

1101.  All  other  confectionery,  not  otherwise  provided  for,  made  wholly  or  in 
part  of  sugar,  and  on  sugars  after  being  refined,  when  tinctured,  colored,  or  in 
any  way  adulterated,  valued  at  thirty  cents  per  pound  or  less :  fifteen  cents  per 
pound.  (326.) 

1102.  Confectionery  valued  above  thirty  cents  per  pound,  or  when  sold  by 
the  box,  package,  or  otherwise  than  by  the  pound :  fiftv  per  centum  ad  valorem. 
(326.) 

1103.  Molasses:  five  cents  per  gallon.  (583,  2204.) 

1104.  Tank-bottoms,  sirup  of  sugar-cane  juice,  melado,  concentrated  melado, 
and  concentrated  molasses:  one  and  one-half  cents  per  pound.  (583,  2204-5.) 

Schedule  H — Silks  and  Silk  Goods. 

1105.  [Silk  in  the  gum  not  more  advanced  than  singles,  tram,  and  thrown  or  organzine  :  thirty-five 
per  centum  ad  valorem.]   (378    2171.) 

1106.  I  Spun  silk  for  filling  in  skeins  or  cops  :  thirty-five  per  centum  ad  valorem.]      (378,  471^ 

2171.) 

1107.  [Floss-si'ks  :  thirty  five  per  centum  ad  valorem.]  (378,  2171.) 

1108.  [Sewing  silk  in  the  gum  or  purified;  forty  per  centum  ad  valorem.]      (378,  2171.) 

1109.  Silk  twist,  twist  composed  of  mohair  and  silk:  forty  per  centum  ad 
valorem.  (185,  2171.) 

1110.  Dress  and  piece  silks,  ribbons,  and  silk-velvets,  or  velvets  of  which 
silk  is  the  component  material  of  chief  value:  sixty  per  centum  ad  valorem. 
(378  2171.) 

1111.  Silk  vestings,  pongees,  shawls,  scarfs,  mantillas,  pelerines,  handker- 
chiefs, veils,  laces,  shirts,  drawers,  bonnets,  hats,  caps,  turbans,  chemisettes, 
hose,  mits,  aprons,  stockings,  gloves,  suspenders,  watch-chains,  webbing,  braids, 
fringes,  galloons,  tassels,  cords,  and  trimmings,  and  ready-made  clothing  of 
silk,  or  of  which  silk  is  a  component  material  of  chief  value :  sixty  per  centum 
ad  valorem.  (378,  472,  2171.) 

1112.  Buttons  and  ornaments  for  dresses  and  outside  garments  made  of  silk, 
or  of  which  silk  is  the  component  material  of  chief  value,  and  containing  no 
wool,  worsted,  or  goats'  hair:  fifty  per  centum  ad  valorem.  (608,  2171.) 

1113.  Manufactures  of  silk,  or  of  which  silk  is  the  component  material  of 
chief  value,  not  otherwise  provided  for:  fifty  per  centum  ad  valorem.  (379,2171.) 

Schedule  T. — Spices. 

1114.  Pimento  and  black,  white,  and  red  or  cayenne  pepper:  five  cents  per 
pound.  (590.) 

1115.  Ground  pimento  and  ground  pepper  of  all  kinds :  ten  cents  per  pound. 
(590.) 

1116.  Cinnamon:  twenty  cents  per  pound.  (592.) 
^117.  Mace:  twenty-five  cents  per  pound.  (592.) 
1118   Nutmegs :  twenty  cents  per  pound.  (592.) 


DIGEST  OF  STATUTES.  15 

1119.  Cloves:  five  cents  per  pound.   (592.) 

1120.  Clove-stems:  three  cents  per  pound.  (592.) 

1121.  Cassia  and  cassia  vera:  ten  cents  per  pound.  (592.) 

1122.  Cassia  buds  and  ground  cassia:  twenty  cents  per  pound.  (592.) 

1123.  All  other  spices:  twenty  cents  per  pound;  ground  or  prepared:  thirty 
cents  per  pound.  (592.) 

1124.  Ginger,  ground:  three  cents  per  pound.  (714.) 

1125.  Ginger, preserved  or  pickled:  thirty-five  per  centum  ad  valorem.  (714.) 

1126.  Essence  of  ginger:  thirty-five  per  centum  ad  valorem.  (714.) 

Schedule  J. — Tobacco. 

1127.  Cigars,  cigarettes,  and  cheroots  of  all  kinds  :  two  dollars  and  fifty  cents 
per  pound,  and,  in  addition  thereto,  twenty-five  per  centum  ad  valorem.  But 
paper  cigars  and  cigarettes,  including  wrappers,  shall  be  subject  to  the  same 
duties  as  are  herein  imposed  upon  cigars.   (507,  568,  570,  575.) 

1128.  Tobacco  in  leaf,  unmanufactured  and  not  stemmed:  thirt^^-five  cents 
per  pound.  (332.) 

1129.  Tobacco-stems:  fifteen  cents  per  pound.  (472.) 

1130.  Tobacco  manufactured,  of  all  descriptions,  and  stemmed  tobacco  not 
otherwise  provided  for:  fifty  cents  per  pound.  (332.) 

1131.  Snuff  and  snuflT-flour,  manufactured  of  tobacco,  ground,  dr^^,  or  damp, 
and  pickled,  scented,  or  otherwise,  of  all  descriptions :  fifty  cents  per  pound. 
(332.) 

1 132.  Unmanufactured j;obacco,  not  otherwise  provided  for :  thirty  per  centum 
ad  valorem.  (42.) 

Schedule  K. — Wood. 

1133.  Timber,  hewn  or  sawed;  timber  used  in  building  wharves  and  spars: 
twent}^  per  centum  ad  valorem.  (86.) 

1134.  Timber,  square  or  sided,  not  otherwise  provided  for:  one  cent  per 
cubic  foot.  (708.) 

1135.  Sawed  boards,  plank,  deals,  and  other  lumber  of  hemlock,  white-wood, 
sycamore,  and  bass-wood :  one  dollar  per  thousand  feet,  board-measure.  (708.) 

1136.  All  other  varieties  of  sawed  lumber:  two  dollars  per  thousand  feet, 
board  measure.  But  when  lumber  of  any  sort  is  planed  or  finished,  in  addition 
to  the  rates  herein  provided,  there  shall  be  levied  and  paid,  for  each  side  so 
planed  or  finished,  fifty  cents  per  thousand  feet ;  and  if  planed  on  one  side  and 
tongued  and  grooved,  one  dollar  per  thousand  feet ;  and  if  planed  on  two  sides 
and  tongued  and  grooved,  one  dollar  and  fifty  cents  per  thousand  feet.  (708.) 

1137.  Hubs  for  wheels,  posts,  last-blocks,  wagon-blocks,  oar-blocks,  gun- 
blocks,  heading-blocks,  and  all  like  blocks  or  sticks,  rough-hewn  or  sawed  only, 
twenty  per  centum  ad  valorem.  (709.) 

1138.  Staves  for  pipes,  hogsheads,  and  other  casks,  ten  per  centum  ad  va- 
lorem. (165,  232.)  Staves  not  otherwise  provided  for:  twenty  per  centum  ad 
valorem.  (86.) 

1139.  Pickets  and  palings:  twenty  per  centum  ad  valorem.  (709.) 

1140.  Laths:  fifteen  cents  per  thousand  pieces.  (709.) 

1141.  Shingles:  thirty-five  cents  per  thousand.  (709.) 

1142.  Pine  clapboards:  two  dollars  per  thousand.  (709.) 

1143.  Spruce  clapboards:  one  dollar  and  fifty  cents  per  thousand.  (709.) 

1144.  House  or  cabinet  furniture, in  pieces  or  rough,  and  not  finished:  thirty 
per  centum  ud  valorem.  (710.) 

1145.  Cabinet  wares  and  house  furniture,  finished:  thirty-five  per  centum  ad 
valorem.  (710.) 

1146.  Casks  and  barrels,  empty,  sugar-box  sbooks,  and  packing-boxe*  of 
wood,  not  otherwise  provided  for:  thirty  per  centum  ad  valorem,  (711). 


16  DIGEST  OF  STATUTES. 

11 47.  Manufactures  of  cedar-wood,  granadilla,  ebony,  mahoganj^,  rose-wood, 
and  satin-wood:  thirty-five  per  centum  ad  valorem  (131,  288);  manufactures  of 
wood,  or  of  which  wood  is  the  chief  component  part,  not  otherwise  provided 
for:  thirty-five  per  centum  ad  valorem.  (134,  291.) 

1148.  Wood  unmanufactured, not  otherwise  provided  for:  twenty  per  centum 
ad  valorem.  (103.) 

Schedule  L. — Wool  and  Woolen  Goods. 

1149.  All  wools,  hair  of  the  alpaca,  goat,  and  other  like  animals,  shall  be 
divided,  for  the  purpose  of  -fixing  the  duties  to  be  charged  thereon,  into  the 
three  following  classes:  (526.) 

Class  1. — Clothing-wool. 

1150.  That  is  to  say,  merino,  mestiza,  metz,  or  metis  wools,  or  other  wools 
of  merino  blood,  immediate  or  remote;  down  clothing-wools,  and  wools  of  like 
character  with  any  of  the  preceding,  including  such  as  have  been  heretofore 
usually  imported  into  the  United  States  from  Buenos  Ayres,  New  Zealand, 
Australia,  Cape  of  Good  Hope,  Russia,  Great  Britain,  Canada,  and  elsewhere, 
and  also  including  all  wools  not  hereinafter  described  or  designated  in  classes 
two  and  three.  (527.) 

Class  2 — Combing-wools. 

1151.  That  is  to  saj^,  Leicester,  Cotswold,  Lincolnshire,  down  combing-wools, 
Canada  long  wools,  or  other  like  combing-wools  of  English  blood,  and  usually 
known  by  the  terms  herein  used;  and  also  all  hair  of  the  alpaca,  goat,  and  other 
like  animals.  (528.) 

Class  3. — Carpet-wools  and  other  Similar  Wools. 

1152.  Such  as  Donskoi,  native  South  American,  Cordova,  Valparaiso,  native 
Smyrna,  and  including  all  such  wools  of  like  character  as  have  been  heretofore 
usually  imported  into  the  United  States  from  Turkey,  Greece,  Egypt,  S3n*ia, 
and  elsewhere.  The  duty  upon  wool  of  the  first  class  which  shall  be  imported 
washed,  shall  be  twice  the  amount  of  the  duty  to  which  it  would  be  subjected, 
if  imported  unwashed.  (529.) 

1153.  And  the  duty  upon  wool  of  all  classes  which  shall  be  imported  scoured 
shall  be  three  times  the  duty  to  which  it  would  be  subject  if  imported  unwashed. 
And  the  duty  upon  wool  of  the  sheep,  or  hair  of  the  alpaca,  goat,  and  other 
like  animals,  which  shall  be  imported  in  any  other  than  the  ordinary  condition 
as  now  and  heretofore  practiced,  or  which  shall  be  changed  in  its  character  or 
condition,  for  the  purpose  of  evading  the  duty,  or  which  shall  be  reduced  in 
value  by  the  admixture  of  dirt,  or  any  other  foreign  substance,  shall  be  twice 
the  duty  to  which  it  would  be  otherwise  subject.  (531.) 

1154.  Wools  of  the  first  class,  the  value  whereof  at  the  last  port  or  place 
whence  exported  to  the  United  States,  excluding  charges  in  such  port,  shall 
be  thirty-two  cents  or  less  per  pound :  ten  cents  per  pound,  and,  in  addition 
thereto,  eleven  per  centum  ad  valorem.  Wools  of  the  same  class,  the  value 
whereof  at  the  last  port  or  place  whence  exported  to  the  United  States,  exclud- 
ing charges  in  such  port,  shall  exceed  thirty-two  cents  per  pound :  twelve  cents 
per  pound,  and,  in  addition  thereto,  ten  per  centum  ad  valorem.  (531.) 

1155.  Wools  of  the  second  class,  and  all  hair  of  the  alpaca,  goat,  and  other 
like  animals,  the  value  whereof  at  the  last  port  or  place  whence  exported  to 
the  United  States,  excluding  charges  in  such  port,  shall  be  thirty-two  cents  or 
less  per  pound:  ten  cents  per  pound,  and,  in  addition  thereto,  eleven  per 
centum  ad  valorem.  (531.) 

X156.  Wools  of  the  same  class,  the  value  whereof  at  the  last  port  or  place 


DIGEST  OF  STATUTES.  17 

whence  exported  to  the  United  States,  exchiding  charges  in  such  port,  shall 
exceed  thirt3'-tvvo  cents  per  pound :  twelve  cents  per  pound,  and,  in  addition 
thereto,  ten  per  centum  ad  valorem.  (531.) 

1157.  Wools  of  the  third  class,  the  value  whereof  at  the  last  port  or  place 
whence  exported  into  the  United  States,  excluding  charges  in  such  port,  shall 
be  twelve  cents  or  less  per  pound:  three  cents  per  pound.  (531  and  i«70.) 

1158.  Wools  of  the  same  class,  the  value  whereof  at  the  last  port  or  place 
whence  exported  to  the  United  States,  excluding  charges  in  such  port,  shall 
exceed  twelve  cents  per  pound:  six  cents  per  pound.  (531.) 

1159.  Wools  on  the  skin  ;*  the  same  rates  as  other  wools,  the  quantity  and 
value  to  be  ascertained  under  such  rules  as  the  Secretary  of  the  Treasury  may 
prescribe.  (595.) 

1160.  Sheep  skins  or  Angora  goat  skins,  raw  or  unmanufactured,  imported 
with  the  wool  on,  washed  or  unwashed:  thirty  per  centum  ad  valorem  on  the 
skins  alone.  (531.) 

1161.  Woolen  rags,  shodd^',  mungo,  waste,  and  flocks:  twelve  cents  per 
pound.  (531.) 

1162.  Woolen  cloths,  woolen  shawls,  and  all  manufactures  of  wool  of  every 
description,  made  wholly  or  in  part  of  wool,  not  herein  otherwise  provided  for: 
fifty  cents  per  pound,  and,  in  addition  thereto,  thirty-five  per  centum  ad 
valorem.   (532.)t 

1163.  Flannels,  blankets,  hats  of  wool,  knit  goods,  balmorals,  woolen  and 
worsted  yarns,  and  all  manufactures  of  every  description  composed  wholly  or 
in  part  of  worsted,  the  hair  of  the  alpaca,  goat,  or  other  like  animals,  except 
such  as  are  composed  in  part  of  )vool,  not  otherwise  provided  for,  valued  at 
not  exceeding  forty  cents  per  pound  :  twenty  cents  per  pound ;  valued  at  abov 
forty  cents  per  pound  and  not  exceeding  sixty  cents  per  pound :  thirty  cents 
per  pound ;  valued  at  above  sixty  cents  per  pound  and  not  exceeding  eighty 
cents  per  pound :  forty  cents  per  pound  ;  valued  at  above  eighty  cents  per 
pound  :  fifty  cents  per  pound ;  and,  in  addition  thereto,  upon  all  the  above- 
named  articles  :  thirty -five  per  centum  ad  valorem.  (533.) 

1164.  Endless  belts  or  felts  for  paper  or  printing  machines:  twentj^  cents 
per  pound  and  thirty-five  per  centum  ad  valorem.  (534.) 

1165.  Bunting :  twenty  cents  per  square  yard,  and,  in  addition  thereto,  thirty- 
five  per  centum  ad  valorem.  (535.) 

1166.  Women's  and  children's  dress-goods  and  real  or  imitation  Italian 
cloths,  composed  wholly  or  in  part  of  wool,  worsted,  the  hair  of  the  alpaca, 
goat,  or  other  like  animals,  valued  at  not  exceeding  twenty  cents  per  square 
yard  :  six  cents  per  square  yard,  and,  in  addition  thereto,  thirty-five  per  centum 
ad  valorem  ;  valued  at  above  twenty  cents  the  square  yard :  eight  cents  per 
square  yard,  and,  in  addition  thereto,  forty  per  centum  ad  valorem.  But  on 
all  goods  weighing  four  ounces  and  over  per  square  yard,  the  duty  shall  be  fifty 
cents  per  pound,  and,  in  addition  thereto,  thirt3^-five  per  centum  ad  valorem. 
(536.) 

1167.  Clothing  ready  made,  and  wearing  apparel  of  every  description,  and 
balmoral  skirts  and  skirting,  and  goods  of  similar  description,  or  used  for  like 
purposes,  composed  wholly  or  in  part  of  wool,  worsted,  the  hair  of  the  alpaca, 
goat,  or  other  like  animals,  made  up  or  manufactured  wholly  or  in  part  by  the 
tailor,  seamstress,  or  manufacturer,  except  knit  goods :  fifty  cents  per  pound, 
and,  in  addition  thereto,  forty  per  centum  ad  valorem.  (537.) 

1168.  Webbings,  beltings,  bindings,  braids,  galloons,  fringes,  gimps,  cords^ 
cords  and  tassels,  dress-trimmings,  head-nets,  buttons,  or  barrel  buttons,  or 
buttons  of  other  forms  for  tassels  or  ornaments,  wrought  by  hand  or  braided- 
by  machiner}^,  made  of  wool,  worsted,  or  mohair,  or  of  which  wool,  worsted,  oe 
mohair  is  a  component  material :  fifty  cents  per  pound,  and,  in  addition  thereto, 
fifty  per  centum  ad  valorem.  (538.) 


*  Held  to  include  "hair  of  the  alpaca,  goat,  and  other  like  animals."  (S.  S.  2490.) 
t  See  ttotes  to  6^2. 

2 


18  DIGEST  OF  STATUTES. 

1169.  Aubusson  and  Axminster  carpets,  and  carpets  woven  whole  for  rooms 
fifty  per  centum  ad  valorem.  (539.) 

1170.  Saxon}^,  Wilton,  and  Tournay  velvet  carpets,  wrought  by  the  Jacquard 
machine :  seventy  cents  per  square  yard,  and,  in  addition  thereto,  thirty-five 
per  centum  ad  valorem.  (539.) 

1171.  Brussels  carpets,  wrought  by  the  Jacquard  machine:  forty-four  cents 
per  square  yard,  and,  in  addition  thereto,  thirty-five  per  centum  ad  valorem 
(539.) 

1172.  Patent  velvet  and  tapestry  velvet  carpets,  printed  on  the  warp  or 
otherwise :  forty  cents  per  square  yard,  and,  in  addition  thereto,  tiiirty-five  per 
centum  ad  valorem.  (539.) 

1173.  Tapestr}^  Brussels  carpets  printed  on  the  warp  or  otherwise:  twenty- 
eight  cents  per  square  yard,  and,  in  addition  thereto,  thirty-five  per  centum  ad 
valorem.  (539.) 

1174.  Treble  ingrain,  three-ply,  and  worsted  chain  Venetian  carpets:  seven- 
teen cents  per  square  yard,  and,  in  addition  thereto,  thirty-five  per  centum  ad 
valorem.  (539.) 

1175.  Yarn  Venetian  and  two-ply  ingrain  carpets:  twelve  cents  per  square 
yard,  and,  in  addition  thereto,  thirty-five  per  centum  ad  valorem.  (539.) 

1176.  Druggets  and  bockings,  printed,  colored,  or  otherwise:  twent3^-five  cents 
per  square  yard,  and,  in  addition  thereto,  thirty-five  per  centum  ad  valorem. 
(539.) 

1177.  Hemp  or  jute  carpeting:  eight  cents  per  square  yard.  (539.) 

1178.  Carpets  and  carpetings  of  wool,  flax,  or  cotton,  or  parts  of  either,  or 
other  material  not  otherwise  herein  specified :  forty  per  centum  ad  valorem. 
And  mats,  rugs,  screens,  covers,  hassocks,  bedsides,  and  other  portions  of  car- 
pets or  carpetings  shall  be  subjected  to  the  rate  of  duty  herein  imposed  ou 
carpets  or  carpeting  of  like  character  or  description,  and  the  duty  on  all  other 
mats,  (not  exclusively  of  vegetable  material,)  screens,  hassocks,  and  rugs,  shall 
be  forty-five  per  centum  ad  valorem.  (539.) 

1179.  Oil-cloths  for  floors,  stamped,  painted,  or  printed,  valued  at  fifty  cents 
or  less  per  square  yard,  thirty-five  per  centum  ad  valorem  ;  valued  at  over  fifty 
cents  per  square  yard,  and  on  all  other  oil-cloth,  (except  silk  oil-cloth,)  and  on 
water-proof  cloth,  not  otherwise  provided  for,  forty-five  per  centum  ad  valorem. 
(540.) 

1180.  Oil-silk  cloth :  sixty  per  centum  ad  valorem.  (540.) 

Schedule  M. — Sundries. 

1181.  Acetates. — Of  ammonia,  twenty-five  cents  per  pound  ;  baryta,  twenty- 
five  cents  per  pound  ;  copper,  ten  cents  per  pound  ;  iron,  twenty-five  cents  per 
pound;  lead,  brown,  five  cents  per  pound;  white,  ten  cents  per  pound  (731); 
lime,  twenty -five  per  centum  ad  valorem  ;  magnesia,  fifty  cents  per  pound  (396) ; 
potassa,  twent3^-five  cents  per  pound ;  soda,  twent3^-five  cents  per  pound ; 
strontia,  twenty-five  cents  per  pound  ;  zinc,  twenty-five  cents  per  pound.  (731.) 

1182.  Acids. — Acetic,  acetous,  and  pyroligneous  of  specific  gravity  of  1.047, 
or  less,  five  cents  per  pound ;  acetic,  acetous,  and  pyroligneous  of  specific 
gravity  over  1.047,  thirty  cents  per  pound  (730);  benzoic,  ten  per  centum  ad 
valorem  (220) ;  carbolic,  liquid,  ten  per  centum  ad  valorem  (730) ;  chromic, 
fifteen  per  centum  ad  valorem  (52)  ;  citric,  ten  cents  per  pound  (205) ;  gallic, 
one  dollar  per  pound  (730)  ;  nitric,  ten  per  centum  ad  valorem  (69)  ;  sulphuric, 
fuming,  (Nordhausen,)  one  cent  per  pound ;  tannic,  one  dollar  per  pound ; 
tartaric,  fifteen  cents  per  pound  (730) ;  and  all  other  acids  of  every  description 
used  for  medicinal  purposes,  or  in  the  fine  arts,  not  otherwise  provided  for, 
ten  per  centum  ad  valorem.  (69.) 

1183.  Acorn  [coffee],  and  dandelion  root,  raw  or  prepared,  and  all  other 
articles  used  or  intended  to  be  used  as  coflfee  or  a  substitute  for  coffee,  not 
'Otherwise  provided  for :  three  cents  per  pound.  (239.) 


DIGEST  OF  STATUTES.  19 

1184.  Alabasi»er  and  spar  ornaments:  thirty  per  centum  ad  valorem.  (105.) 

1185.  Albata,  unmanufactured:  thirtj^-five  per  centum  ad  valorem.  (105,  258.) 

1186.  Almonds:  six  cents  per  pound;  shelled:  ten  cents  per  pound.  (398.) 

1187.  Alum,  patent  alum,  alum  substitute,  sulphate  of  alumina,  and  alumin- 
ous cake :  sixt}^  cents  per  one  hundred  pounds.  (205.) 

1188.  Ammonia. — Ammonia,  and  sulphate  and  carbonate  of  ammonia: 
twent}"  per  centum  ad  valorem  (220)  ;  sal  ammonia  and  muriate  of  ammonia : 
ten  per  centum  ad  valorem.  (69.) 

1189.  Animals,  live:  twenty  per  centum  ad  valorem.  (614.) 

1190.  Antimony,  crude,  and  regulus  of:  ten  per  centum  ad  valorem.  (400.) 

1191.  Argols,  (other  than  crude,)  six  cents  per  pound.  (205.) 

1192.  Asbestos,  manufactured:  twenty-five  per  centum  ad  valorem.  (394.) 

1193.  Arrowroot:  thirty  per  centum  ad  valorem.  (401.) 

1194.  Asphaltum:  twenty-five  per  centum  ad  valorem.  (394.) 

1195.  Assafoetida:  twent}'  per  centum  ad  valorem.  (69,  223.) 

1196.  Balsams,  used  for  medicinal  purposes,  not  otherwise  provided  for: 
thirty  per  centum  ad  valorem.  (107.) 

1197.  Barley,  pearl  or  hulled:  one  cent  per  pound.  (236.) 

1198.  Barytes,  and  sulphate  of:  one-half  cent  per  pound  (206)  ;  nitrate  of: 
twenty  per  centum  ad  valorem.  (394.) 

1199.  Baskets,  and  all  other  articles  composed  of  grass,  osier,  palm-leaf, 
whalebone,  or  willow,  not  otherwise  provided  for :  thirty-five  per  centum  ad 
valorem;  composed  of  straw:  thirty-five  per  centum  ad  valorem.  (107,  262.) 

1200.  Bay -rum  or  bay-water,  whether  distilled  or  compounded:  one  dollar 
per  gallon  of  first  proof,  and  in  proportion  for  any  greater  strength  than  first 
proof.  (.733.) 

1201.  All  beads  and  bead  ornaments,  except  amber:  fifty  per  centum  ad 
valorem.  (429.) 

1202.  Bees-wax  :  twenty  per  centum  ad  valorem.  (70,  224.) 

1203.  Benzoates':  thirty  per  centum  ad  valorem.  (107.) 

1204.  Billiard -chalk :  fifty  per  centum  ad  valorem.  (430.) 

1205.  Black,  of  bone  or  ivory  drop  :  twent3^-five  per  centum  ad  valorem.  (394.) 

1206.  Blacking  of  all  descriptions  :  thirt}^  per  centum  ad  valorem.  (168,  224.) 

1207.  Bladders,  manufactures  of:  thirty  per  centum  ad  valorem.  (243.) 

1208.  Manufactures  of  bones,  horn,  ivory,  or  vegetable  ivory:  thirtj^-five 
per  centum  ad  valorem.  (127,  284.) 

1209.  Bonnets,  hats,  and  hoods,  for  men,  women,  and  children,  composed  of 
chip,  grass,  palm-leaf,  willow,  or  any  other  vegetable  substance,  hair,  whale- 
bone, or  other  material,  not  otherwise  provided  for :  forty  per  centum  ad 
valorem  ;  composed  of  straw :  forty  per  centum  ad  valorem.  (237.) 

1210.  Books,  periodicals,  pamphlets,  blank-books,  bound  or  unbound,  and  all 
printed  matter,  engravings,  bound  or  unbound,  illustrated  books  and  papers, 
and  maps  and  charts :  twenty-five  per  centum  ad  valorem.  (433.) 

1211.  Borax,  refined:  ten  cents  per  pound.  (206.) 

1212.  Bouillons  or  cannetille,  and  metal  threads,  fil^  or  gespinst:  twenty- 
five  per  centum  ad  valorem.  (727.) 

1213.  Brick,  fire-brick,  and  roofing  and  paving  tile,  not  otherwise  provided 
for:  twenty  per  centum  ad  valorem.  (86.) 

1214.  Brimstone,  in  rolls,  or  refined  :  ten  dollars  per  ton.  (401.) 

1215.  Bristles:  fifteen  cents  per  pound.  (409.) 

1216.  Britannia  ware :  thirty-five  per  centum  ad  valorem.  (128,285.) 

1217.  Bronze  liquor:  ten  per  centum  ad  valorem.  (70.) 

1218.  Bronze  powder:  twenty  per  centum  ad  valorem.  (86.) 

1219.  Brooms  of  all  kinds:  thirty-five  per  centum  ad  valorem.  (109,  265.) 

1220.  Brushes  of  all  kinds:  forty  per  centum  ad  valorem.  (410.) 

1221.  Bulbous  roots,  not  otherwise  provided  for:  thirty  per  centum  ad 
valorem.  (240.) 


20  DIGEST  OF  STATUTES. 

1222.  Burning-fluii:  fifty  cents  per  gallon.  (206.) 

1223.  Burr-stones,  manufactured  or  bound  up  into  millstones:  twenty  pef 
centum  ad  valorem.  (86.) 

1224.  Buttons  and  button-moulds,  not  otherwise  provided  for:  thirty  per 
centum  ad  valorem.  (109.) 

1225.  Calomel:  thirty  per  centum  ad  valorem.  (81,  225.) 

1226.  Camphor,  refined ;  five  cents  per  pound.  (732.) 

1227.  Candles  and  tapers,  stearine  and  adamantine:  five  cents  per  pound; 
spermaceti,  parafline,  and  wax  candles  and  tapers,  pure  or  mixed :  eight  cents 
per  pound ;  all  other  candles  and  tapers :  two  and  one-half  cents  per  pound. 
(239.) 

1228.  Canes,  and  sticks  for  walking,  finished  or  unfinished:  thirty-five  per 
centum  ad  valorem.  (110,  266.) 

1229.  Card-cases,  pocket-books,  shell-boxes,  souvenirs,  and  all  similar  articles 
of  whatever  material  composed  :  thirty-five  per  centum  ad  valorem.  (113,  269.) 

1230.  Carriages  and  parts  of  carriages:  thirty-five  per  centum  ad  valorem. 
(114,  270.) 

1231.  Castor  beans  or  seeds,  per  bushel  of  fifty  pounds  :  sixt}^  cents.  (402.) 

1232.  Chiccory-root,  ground  or  unground  :  one  cent  per  pound.  (707.) 

1233.  Chiccory-root,  burnt  or  prepared:  five  cents  per  pound.  (402.) 

1234.  Chloroform  :  one  dollar  per  pound.  (403.) 

1235.  Chocolate:  five  cents  per  pound.  (715.) 

1236.  Chronometers,  box  or  ship's,  and  parts  thereof:  ten  per  centum  ad 
valorem.  (71.) 

1237.  Clocks,  and  parts  of  clocks:  thirty -five  per  centum  ad  valorem.  (114, 
270.) 

1238.  Clothing,  ready-made,  and  wearing-apparel  of  every  description,  of 
whatever  material  composed,  except  wool,  silk,  and  linen,  made  up  or  manu- 
factured wholly  or  in  part  by  the  tailor,  seamstress,  or  manufacturer,  not  other- 
wise provided  for  (115,  271),  caps,  gloves,  leggins,  mitts,  socks,  stockings, 
wove  shirts  and  drawers,  and  all  similar  articles  made  on  frames,  of  whatever 
material  composed,  except  silk  and  linen,  worn  by  men,  women,  or  children, 
and  not  otherwise  provided  for  (112,  -68),  articles  worn  by  men,  women,  or 
children,  of  whatever  material  composed,  except  silk  and  linen,  made  up,  or 
made  wholly  or  in  part  by  hand,  not  otherwise  provided  for :  thirty-five  per 
centum  ad  valorem.  (106,  260.) 

1239.  Coach  and  harness  furniture  of  all  kinds,  saddlery,  coach  and  harness 
hardware,  silver  plated,  brass,  brass  plated  or  covered,  common  tinned,  bur- 
nished or  japanned,  not  otherwise  provided  for:  thirty-five  per  centum  ad  valo- 
rem. (116,  272.) 

1240.  Slack  coal  or  culm,  such  as  will  pass  through  a  half  inch  screen  :  forty 
cents  per  ton  of  twenty-eight  bushels,  eighty  pounds  to  the  bushel;  bituminous 
coal,  and  shale :  seventy-five  cents  per  ton  of  twenty-eight  bushels,  eighty 
pounds  to  the  bushel.  (702,  703.) 

1241.  Cobalt,  oxide  of :  twenty  per  centum  ad  valorem.  (394.) 

1242.  Cocoa,  prepared  or  manufactured  :  two  cents  per  pound.  (715.) 

1243.  Coke:  twenty-five  per  centum  ad  valorem.  (364.) 

1244.  Collodion  and  ethers  of  all  kinds,  not  otherwise  provided  for,  and 
ethereal  preparations  or  extracts,  fluid :  one  dollar  per  pound.  (404.) 

1245.  Coloring  for  brandy  :  fifty  per  centum  ad  valorem.  (239.) 

1246.  Combs  of  all  kinds:  thirty-five  per  centum  ad  valorem.  (117,  273.) 

1247.  Comfits,  sweetmeats,  or  fruits  preserved  in  sugar,  brandy,  or  molasses, 
not  otherwise  provided  for:  thirty-five  per  centum  ad  valorem.  (118,  274.) 

1248.  Compositions  of  glass  or  paste,  when  set:  thirty  per  centum  ad  valo- 
rem ;  (104,  273),  when  not  set:  ten  per  centum  ad  valorem.  (387,  393.) 

1249.  Composition  tops  for  tables,  or  other  articles  of  furniture:  thirty-five 
p«r  centum  ad  valorem.  (117,  273.) 


DIGEST  OF  STATUTES.  21 

1250.  Copperas,  green  vitriol,  or  sulphate  of  iron;  one-half  of  one  cent  per 
pound.  (52,  283.) 

1251.  Coral,  cut  or  manufactured :  thirt}^  per  centum  ad  valorem.  (118.) 

1252.  Corks  and  cork-bark,  manufactured:  thirtj^  per  centum  ad  valorem. 
(729.) 

1253.  Corsets,  or  manufactured  cloth,  woven  or  made  in  patterns  of  such 
size,  shape,  and  form,  or  cut  in  such  manner,  as  to  be  fit  for  corsets,  when 
valued  at  six  dollars  per  dozen  or  less  :  two  dollars  per  dozen ;  when  valued 
over  six  dollars  per  dozen :  thirty-five  per  centum  ad  valorem.  (593.) 

1254.  Court-plaster:  thirty -five  per  centum  ad  valorem.  (119,  275.) 

1255.  Crayons  of  all  kinds  :  thirty  per  centum  ad  valorem.  (119.) 

1256.  Cream  tartar:  ten  cents  per  pound.  (205.) 

1257.  Cutlery  of  all  kinds  :  thirty-five  per  centum  ad  valorem.   (119,  275.) 

1258.  Currants,  Zante,  or  other:  one  cent  per  pound.  (736.) 

1259.  Dates  and  prunes:  one  cent  per  pound.  (736.) 

1260.  Dolls:  thirty-five  per  centum  ad  valorem.  (120,  276.) 

1261.  Dried  pulp:  twenty  per  centum  ad  valorem.  (88.) 

1262.  Drugs,  medicinal  and  other,  crude,  not  otherwise  provided  for:  twenty 
per  centum  ad  valorem.  (94,  220.) 

1263.  Dutch  or  bronze  metal,  in  leaf:  ten  per  centum  ad  valorem.  (72,  see 
also  1064.) 

1264.  Embroidery.* — Manufactures  of  cotton,  linen,  or  silk,  if  embroidered 
or  tamboured,  in  the  loom  or  otherwise,  bj^  machinery  or  with  the  needle,  or 
other  process,  not  otherwise  provided  for:  thirty-five  per  centum  ad  valorem; 
(130,  287),  articles  embroidered  with  gold  and  silver  or  other  metal:  thirty- 
five  per  centum  ad  valorem.  (105,  259.) 

1265.  Emery-grains:  two  cents  per  pound ;  emery-ore:  six  dollars  per  ton. 
(728.)  Emer}^,  manufactured,  ground,  or  pulverized,  one  cent  per  pound.  (208.) 

1266.  Encaustic  tiles:  thirty-five  per  centum  ad  valorem.  (121,  277.) 

1267.  Epaulets,  galloons,  laces,  knots,  stars,  tassels,  tresses,  and  wings  of 
gold,  silver,  or  other  metal:  thirt3'-five  per  centum  ad  valorem.  (122,  277.) 

1268.  Essences,  extracts,  toilet-waters,  cosmetics,  hair-oils,  pomades,  hair- 
dressings,  hair-restoratives,  hair-dyes,  tooth-washes,  dentifrice,  tooth-pastes, 
aromatic  cachous,  or  other  perfumeries  or  cosmetics,  by  whatsoever  name  or 
names  known,  used  or  applied  as  perfumes  or  applications  to  the  hair,  mouth, 
or  skin:  fifty  per  centum  ad  valorem;  (222,)  cologne-water  and  other  perfum- 
ery, of  which  alcohol  forms  the  principal  ingredient :  three  dollars  per  gallon, 
and  fifty  per  centum  ad  valorem  ;  (405,)  rum  essence  or  oil,  and  bay-rum  essence 
or  oil:  fifty  cents  per  ounce.  (733.) 

1269.  Eyelets  of  every  description  :  six  cents  per  thousand.  (594.) 

1270.  Fans  and  fire-screens  of  every  description,  except  common  palm-leaf 
fans,  of  whatever  material  composed:  thirty-five  per  centum  ad  valorem.  (122, 
278.) 

1271.  Feathers:  ostrich,  vulture,  cock,  and  other  ornamental,  crude  or  not 
dressed,  colored  or  manufactured:  twenty-five  per  centum  ad  valorem;  when 
dressed,  colored,  or  manufactured  :  fifty  per  centum  ad  valorem.  (426.)  Arti- 
ficial and  ornamental  feathers  and  flowers,  or  parts  thereof,  of  whatever  material 
composed,  not  otherwise  provided  for:  fifty  per  centum  ad  valorem.  (429.) 

1272.  Feather-beds:  twenty  per  centum  ad  valorem.  (89.) 

1273.  Feldspar:  twenty  per  centum  ad  valorem.  (89.) 

1274.  Figs:  two  and  one-half  cents  per  pound.  (736.) 

1275.  Filberts  and  walnuts,  of  all  kinds:  three  cents  per  pound.   (418.) 

1276.  Finishing-powder:  tvvent}' per  centum  ad  valorem.  (394.) 

1277.  Fire-crackers:  one  dollar  per  box  of  forty  packs,  not  exceeding  eighty 
to  each  pack,  and  in  the  same  proportion  for  any  greater  or  less  number.  (737  ) 

1278.  Fire-crackers  not  otherwise  provided  for:  thirty  per  centum  ad  valo- 
rem. (122.) 

*  See  notes  to  287.    Wool,  worsted,  aloaca,  goat,  and  mohair  goods,  embroidered,  »re  not  dutiable  under  this 
clause ;  but  under  1162  to  1168,  "  Schedule  L."    (S.  S.  1823, 1942,  2332.) 


22  DIGEST  OF  STATUTES. 

1279.  Fish-skins :  twenty  per  centum  ad  valorem.  (89.) 

1280.  Fruit  ethers,  essences  or  oils  of  apple,  pear,  peach,  apricot,  strawberry, 
and  raspberry,  made  of  fusel-oil  or  of  fruit,  or  imitations  tliereof :  two  dollars 
and  fifty  cents  per  pound.  (209.) 

1281.  Fruits. — Oranges,  lemons,  pine-apples,  and  grapes  :  twenty  per  centum 
ad  valorem  ;  limes,  bananas,  plantains,  sliaddocks,  mangoes,  ten  per  centum  ad 
valorem.  But  no  allowance  sliall  be  made  for  loss  by  deca^^  on  the  voyage, 
unless  tlie  loss  shall  exceed  twenty-five  per  centum  of  ttie  quantity,  and  the 
allowance  then  made  shall  be  only  for  the  amount  of  loss  in  excess  of  twenty- 
five  per  centum  of  the  whole  quantity.  (615.)  Green,  ripe,  or  dried,  not  other- 
wise provided  for :  ten  per  centum  ad  valorem ;  (71,)  preserved  in  their  own 
juice,  and  fruit-juice:  twenty-five  per  centum  ad  valorem.  (414.) 

1282.  Fulminates,  fulminating-powders,  and  all  articles  used  for  like  pur- 
poses, not  otherwise  provided  for:  thirty  per  centum  ad  valorem.  (245.) 

1283.  Fur,  articles  made  of:  Caps,  hats,  muffs,  and  tippets  of  fur,  and  all 
other  manufactures  of  fur,  or  of  which  fur  shall  be  a  component  material: 
thirty-five  per  centum  ad  valorem.  (Ill,  261.) 

1284.  Fusel-oil,  or  amylic  alcohol:  two  dollars  per  gallon.  (401.) 

1285.  Gelatin,  and  all  similar  preparations,  not  otherwise  provided  for; 
thirt\^-five  per  centum  ad  valorem.  (126,  283.) 

1286.  Glass  plates  or  disks,  unwrought,  for  optical  instruments  :  ten  per 
centum  ad  valorem.  (75.) 

1287.  Gloves,  kid  or  other  leather,  of  all  descriptions,  for  men's,  women's,  or 
children's  wear:  fifty  per  centum  ad  valorem.  (431.) 

1288.  Glue :  twent)^  per  centum  ad  valorem.  (90.) 

1289.  Glycerin  :  thirty  per  centum  ad  valorem.  (220.) 

1290.  Grease,  all  not  specified:  ten  per  centum  ad  valorem.  (79.) 

1291.  Grindstones,  rough  or  unfinished:  one  dollar  and  fift}^  cents  per  ton; 
finished:  two  dollars  per  ton.   (601.) 

1292.  Gum  substitute,  or  burnt  starch  :  ten  per  centum  ad  valorem.  (75.) 

1293.  Gunpowder  and  all  explosive  substances  used  for  mining,  blasting, 
artillery,  or  sporting  purposes,  when  valued  at  twenty  cents  or  less  per  pound: 
six  cents  per  pound,  and,  in  addition  thereto,  twenty  per  centum  ad  valorem ; 
valued  above  twenty  cents  per  pound :  ten  cents  per  pound,  and,  in  addition 
thereto,  twenty  per  centum  ad  valorem.  (437.) 

1294.  Gutta-percha,  manufactured:  forty  per  centum  ad  valorem.  (436.) 

1295.  Hair. — Bracelets,  braids,  chains,  curls,  or  ringlets,  composed  of  hair, 
or  of  which  hair  is  a  component  material:  thirty-five  per  centum  ad  valorem; 
(108,  263,)  curled  hair,  except  hair  of  hogs,  used  for  beds  or  mattresses  :  thirty 
per  centum  ad  valorem  ;  (605,  682,)  hair  of  hogs  :  one  cent  per  pound  ;  (409,) 
human  hair,  raw,  uncleaned,  and  not  drawn  :  twenty  per  centum  ad  valorem ; 
when  cleaned  or  drawn,  but  not  manufactured:  thirty  per  centum  ad  valorem; 
when  manufactured:  forty  per  centum  ad  valorem  ;  (242,)  hair  of  all  kinds, 
cleaned,  but  unmanufactured,  not  otherwise  provided  for:  ten  per  centum  ad 
valorem.  (76.) 

1296.  Hair-cloth  known  as  "  crinoline-cloth,"  and  all  other  manufactures  of 
hair,  not  otherwise  provided  for:  thirty  per  centum  ad  valorem  ;  (605,)  of  the 
description  known  as  "  hair-seating,"  eighteen  inches  wide  or  over:  forty  cents 
per  square  yard  ;  less  than  eighteen  inches  wide :  thirty  cents  per  square  yard. 
(604.) 

1297.  Hair-pencils:  thirty-five  per  centum  ad  valorem.  (124,  280.) 

1298.  Hair-pins,  made  of  iron  wire  :  fifty  per  centum  ad  valorem.  (606.) 

1299.  Hat-bodies  of  cotton  :  thirty-five  per  centum  ad  valorem.  (124,  280.) 

1300.  Hats,  &c.,  materials  for. — Braids,  plaits,  flats,  laces,  trimmings,  tissues, 
willow  sheets  and  squares,  used  for  making  or  ornamenting  hats,  bonnets,  and 
boods.  composed  of  straw,  chip,  grass,  palm-leaf,  willow,  or  any  other  vegeta- 


DIGEST  OF  STATUTES.  23 

ble  substance,  or  of  hair,  whalebone,  or  other  material,  not  otherwise  provided 
for  :  thirty  per  centum  ad  valorem.  (238.) 

1301.  Hatters'  furs  not  on  the  skin,  and  dressed  furs  on  the  skin  :  twenty  per 
centum  ad  valorem.  (435.) 

1302.  Hatters'  plush,  composed  of  silk  and  cotton,but  of  which  cotton  is  the 
component  material  of  chief  value :  twenty-five  per  centum  ad  valorem.  (91,  286.) 

1303.  Hempseed  and  rapeseed,  and  other  oil-seeds  of  like  character  other 
than  linseed  or  flaxseed:  one-half  cent  per  pound.  ((U7.) 

1304.  Hotfman's  anodyne  and  spirits  of  nitric  ether:  fifty  cents  per  pound. 
(408.) 

1305.  Honey:  twenty  cents  per  gallon.  (411.) 

130G.    [Hops:  five  cents  per  pound.]      (^41,  2177.) 

1307.  India  rubber  and  silk,  manufactures  of,  or  manufactures  of  India  ruh- 
ber  and  silk  and  other  materials:  fifty  per  centum  ad  valorem.  (244.) 

1308.  India  rubber,  articles  composed  of. — Braces,  suspenders,  webbing,  r»r 
other  fabrics,  composed  wholly  or  in  part  of  India  rubber,  not  otherwise  pro- 
vided for:  thirty-five  per  centum  ad  valorem.  (109,  264.) 

1309.  Articles  composed  wholly  of  India  rubber,  not  otherwise  provided  for: 
twenty-five  per  centum  ad  valorem.  (100,  264.) 

1310.  India  rubber  boots  and  shoes:  thirty  per  centum  ad  valorem.  (184.) 

1311.  Ink,  printers'  ink, and  ink-powders:  thirt3'-five  per  centum  ad  valorem. 
(125,  281.) 

1312.  Insulators  for  use  exclusively  in  telegraphy,  except  those  made  of  glass: 
twenty-five  i)er  centum  ad  valorem.  (726.) 

1313.  Iodine,  salts  of:  fifteen  per  centum  ad  valorem  (52);  resublimed:  sev- 
enty-five cents  per  pound.  (212.) 

1314.  Ivory  or  bone  dice,  draughts,  chess-men,  chess-balls,  and  bagatelle- 
balls :  fifty  per  centum  ad  valorem.  (430.) 

1315.  Japanned  ware  of  all  kinds,  not  otherwise  provided  for:  forty  per  cen- 
tum ad  valorem.  (125,  229.) 

1316.  Jellies  of  all  kinds :  fifty  per  centum  ad  valorem.  (430.) 

1317.  Jet,  manufactures  and  imitations  of:  thirtv-five  per  centum  ad  valorem. 
(125,  281.) 

1318.  Lead,  nitrate  of:  three  cents  per  pound.  (52.) 

1319.  Leather. — Bend  or  belting-leather,  and  Spanish  or  other  sole  leather: 
fifteen  per  centum  ad  valorem  ;  calf-skins,  tanned,  or  tanned  and  dressed :  twenty- 
five  per  centum  ad  valorem  ;  upper-leather  of  all  other  kinds,  and  skins  dressed 
and  finished  of  all  kinds,  not  otherwise  provided  for:  twenty  per  centum  ad 
valorem;  skins  for  morocco,  tanned,  but  unfinished:  ten  per  centum  ad  valo- 
rem (706) ;  manufactures  and  articles  of  leather,  or  of  which  leather  shall  be  a 
component  part,  not  otherwise  provided  for  :  thirty-five  per  centum  ad  valor-em. 
(132,  289.) 

1320.  Leather  and  skins,  japanned,  patent  or  enamelled :  thirty-five  per  cen- 
tum ad  valorem.  (125,  281.) 

1321.  All  leather  and  skins,  tanned,  not  otherwise  provided  for:  twenty-five 
per  centum  ad  valorem.  (92,  100,  282.) 

1322.  Lemon  and  lime-juice:  ten  per  centum  ad  valorem.  (78.)* 

1323.  Licorice-paste,  or  licorice  in  rolls  :  ten  cents  per  pound.  (415.) 

1324.  Licorice-juice:  five  cents  per  pound.  (212.) 

1325.  Lime:  ten  per  centum  ad  valorem.  (78.) 

1326.  Linseed  or  flaxseed  :  twenty  cents  per  bushel  of  fifty-six  pounds  weight. 
But  no  drawback  shall  be  allowed  on  oil-cake  made  from  imported  seed.  (617.) 

1327.  Magnesia,  carbonate :  six  cents  per  pound ;  calcined,  twelve  cents  per 
pound.  (213.) 

1328.  Malt:  twenty  per  centum  ad  valorem.  (93.) 

1329.  Marble. — Marble,  white  statuars',  brocatella,  sienna,  and  verd-antique, 
in  block,  rough  or  squared :  one  dollar  per  cubic  foot,  and,  in  addition  thereto, 

*  The  juice  of  the  sour  orange,  a  species  of  citrus  not  edible,  included.   (S.  S.,  2345.) 


24  DIGEST  OF  STATUTES. 

twenty-five  per  centum  ad  valorem  ;  veined  marble  and  marble  of  all  other  dft 
scriptions,  not  otherwise  provided  for,  in  block,  rough  or  squared :  fifty  cents 
per  cubic  foot,  and,  in  addition  thereto,  twenty  per  centum  ad  valorem.  (43S.) 
Sawed,  dressed,  or  polished  marble,  marble  slabs,  and  marble  paving-tiles: 
thirty  per  centum  ad  valorem,  and,  in  addition,  twenty-five  cents  per  superficial 
square  foot  not  exceeding  two  inches  in  thickness.  If  more  than  two  inches 
in  thickness,  ten  cents  per  foot,  in  addition  to  the  above  rate,  for  each  inch  or 
fractional  part  thereof  in  excess  of  two  inches  in  thickness,  but  if  exceeding 
six  inches  in  thickness,  such  marble  shall  be  subject  to  the  duty  imposed  upon 
marble  blocks.  (G03.)  All  manufactures  of  marble  not  otherwise  provided  for: 
fifty  per  centum  ad  valorem.  (243.) 

1830.  Mats  of  cocoa-nut:  thirty  per  centum  ad  valorem.  (93,  230.) 

1331.  Matting,  China,  and  other  floor-matting,  and  mats  made  of  flags,  jute, 
or  grass :  thirty  per  centum  ad  valorem.  (93,  230.)  Cocoa  or  coir :  twenty-five 
per  centum  ad  valorem.  (93,  250.) 

1332.  Medicinal  preparations  not  otherwise  provided  for :  forty  per  centum 
ad  valorem.  (135,  230.) 

1333.  Mercurial  preparations  not  otherwise  provided  for:  twenty  per  centum 
ad  valorem.  (94.) 

1334  Mineral  and  bituminous  substances  in  a  crude  state  not  otherwise  pro- 
vided for :  twenty  per  centum  ad  valorem.  (94.) 

1835.  Mineral  kermes :  ten  per  centum  ad  valorem.  (79.) 

1836.  Mineral  or  medicinal  waters,  artificial,  for  each  bottle  or  jug  contain- 
ing not  more  than  one  quart :  three  cents,  and,  in  addition  thereto,  twenty-five 
per  centum  ad  valorem;  containing  more  than  one  quart:  three  cents  for  each 
additional  quart,  or  fractional  part  thereof,  and,  in  addition  thereto,  twenty-five 
per  centum  ad  valorem.  (439.)  Otherwise  than  in  bottles,  thirt}^  per  centum 
ad  valorem.  (135.) 

1337.  Morphia,  and  all  salts  of  morphia:  one  dollar  per  ounce.  (619.) 
1888.  Music,  printed  with  lines,  bound  or  unbound:  twenty  per  centum  ad 
valorem.  (79,  231.) 

1839.  Musical  instruments  of  all  kinds:  thirty  per  centum  ad  valorem.  (95, 

1340.  Muskets,  rifles,  and  other  fire-arms  :  thirty-five  per  centum  ad  valorem. 
(135,  291.) 

1341.  Mustard,  ground,  in  bulk:  ten  cents  per  pound  ;  when  inclosed  in  glass 
or  tin  :  fourteen  cents  per  pound.  (735.) 

1842.  Needles,  sewing,  darning,  knitting,  and  all  other  descriptions  not  other- 
wise provided  for :  twenty-five  per  centum  ad  valorem.  (96,  292.) 

1843.  Nuts  of  all  kinds,  not  otherwise  provided  for :  two  cents  per  pound. 
(181.) 

1844.  Oils. — Illuminating,  and  naphtha,  benzine,  and  benzole,  refined  or  pro- 
duced from  the  distillation  of  coal,  asphaltum,  shale,  peat,  petroleum  or  rock- 
oil,  or  other  bituminous  substances  used  for  like  purposes  :  forty  cents  per  gal- 
lon ;  coal-oil,  crude :  fifteen  cents  per  gallon;  crude  petroleum  or  rock-oil: 
twenty  cents  per  gallon  (472);  croton :  one  dollar  per  pound  ;  olive,  in  flasks 
or  bottles,  and  salad :  one  dollar  per  gallon ;  castor :  one  dollar  per  gallon ; 
cloves:  two  dollars  per  pound ;  cognac  or  oenanthic  ether:  four  dollars  per 
ounce  (417);  linseed  or  flaxseed:  thirty  cents  per  gallon,  seven  pounds  and  a 
half  of  weight  to  be  estimated  as  a  gallon  (616);  hempseed  and  rapeseed: 
twenty-three  cents  per  gallon  (52,  233)  ;  neat's-foot,  and  all  animal,  whale,  seal, 
and  fish  oils:  twenty  per  centum  ad  valorem  (616);  cotton-seed:  thirty  cents 
per  gallon  (618);  cenne  [bene]:  thirty  cents  per  gallon.  (618.) 

1845.  Oils,  essential  or  essence. — Bay-leaves:* seventeen  dollars  and  fifty 
cents  per  pound  ;  cubebs  :  one  dollar  per  pound  ;  lemons :  fifty  cents  per  pound  ; 
orange  :  fifty  cents  per  pound  ;  all  other  essential  oils,  not  otherwise  provided 
for:  fifty  per  centum  ad  valorem.  (216.) 

*  Held  to  be  identical  with  bay-rum  essence  or  oil  provided  for  under  1268,  and  repealed  by  the  enactment  of 
that  proT'sion  in  the  Act  of  1872.  (S.  S.,  2644.) 


DIGEST  OF  STATUTES.  25 

1346.  Oils,  fixed  or  expressed Bay  or  laurel :  twenty  cents  per  pound ;  olive, 

not  salad:  twenty-five  cents  per  gallon;  mustard,  not  salad:  twent3'-five  cents 
per  gallon;  oils  expressed,  not  otherwise  provided  for:  twenty  per  centum  ad 
valorem.  (97,  215.) 

1347.  Opium :  one  dollar  per  pound ;  prepared  for  smoking,  and  all  other 
preparations  of  opium  not  otherwise  provided  for:  six  dollars  per  pound.  But 
opium  prepared  for  smoking,  and  other  preparations  of  opium,  deposited  in 
bonded  warehouse,  shall  not  be  removed  therefrom  for  exportation  without  pay- 
ment of  duties,  and  such  duties  shall  not  be  refunded.  (619.) 

1348.  Osier  or  willow,  prepared  for  basket-makers'  use  :  thirty  per  centum  ad 
valorem.  (97,  232.) 

1349.  Paintings  and  statuary,  not  otherwise  provided  for:  ten  per  centum 
ad  valorem.  (81.)  But  the  term  "statuary,"  as  used  in  the  laws  now  in  force 
imposing  duties  on  foreign  importations,  shall  be  understood  to  include  profes- 
sional productions  of  a  statuary  or  of  a  sculptor  only.  (473.) 

1350.  Paints  and  dyes. — Aniline  dyes  and  colors,  by  whatever  name  known: 
fifty  cents  per  pound,  and  thirty-five  per  centum  ad  valorem.  (607.) 

1351.  Blanc-fixe,  enamelled  white,  satin-white,  lime-white,  and  all  combinations 
of  barytes  with  acids  or  water:  three  cents  per  pound;  carmine  lake,  dry  or 
liquid:  thirtj^-five  per  centum  ad  valorem.  (397.) 

1352.  French  green,  Paris  green,  mineral  green,  mineral  blue,  and  Prussian 
blue,  dry  or  moist:  thirty  per  centum  ad  valorem.  (397.) 

1353.  Indian  red:  twenty-five  per  centum  ad  valorem.  (394.) 

1354.  Indigo,  extract  of;  ten  per  centum  ad  valorem  (226) ;  carmined :  twenty 
per  centum  ad  valorem.  (394.) 

1355.  Iron  liquor:  ten  per  centum  ad  valorem.  (77.) 

1356.  Lamp-black:  twenty  per  centum  ad  valorem.  (92.) 

1357.  Lastings,  mohair  cloth,  silk  twist,  or  other  manufactures  of  cloth  woven 
or  made  in  patterns  of  such  size,  shape,  and  form,  or  cut  in  such  manner  as  to 
be  fit  for  buttons  exclusively,  not  combined  with  India  rubber :  ten  per  centum 
ad  valorem.  (372,  541,  548.) 

1358.  Lead,  white  or  red,  and  litharge,  dry  or  ground  in  oil :  three  cents  per 
pound.  (412.) 

1359.  Logwood,  and  other  dye-woods,  extracts  and  decoctions  of:  ten  per 
centum  ad  valorem.  (151,  226.) 

1360.  Ochers  and  ocherj^  earths,  not  otherwise  provided  for,  when  dry :  fifty 
cents  per  one  hundred  pounds ;  when  ground  in  oil:  one  dollar  and  fifty  cents 
per  one  hundred  pounds  (214);  Spanish  brown:  twenty-five  per  centum  ad  va- 
lorem. (394.) 

1361.  Sumac:  ten  per  centum  ad  valorem.  (220.) 

1362.  Ultramarine:  six  cents  per  pound.  (594.) 

1363.  Umber:  fifty  cents  per  one  hundred  pounds.  (52.) 

1364.  Vandyke  brown:  twenty  per  centum  ad  valorem.  (102.) 

1365.  Water-colors:  thirty-five  per  centum  ad  valorem.  (142,  299.) 

1366.  Wood  lake,  Venetian  red,  vermilion,  chrome-yellow,  rose-pink,  Dutch 
pink,  and  paints  and  painters'  colors,  (except  white  and  red  lead  and  oxide  of 
zinc),  dry  or  ground  in  oil,  and  moist  water-colors  used  in  the  manufacture  of 
paper-hangings  and  colored  papers  and  cards,  not  otherwise  provided  for: 
twenty-five  per  centum  ad  valorem.  (210.) 

1367.  Zinc,  oxide  of,  dry  or  ground  in  oil :  one  and  three-fourths  cents  per 
pound.  (52,  235.) 

1368.  Paper. — Sized  or  glued,  suitable  only  for  printing-paper :  twenty-five 
per  centum  ad  valorem  (734) ;  printing,  unsized,  used  for  books  and  newspapers 
exclusively :  twenty  per  centum  ad  valorem  (322) ;  manufactures  of,  or  of  which 
paper  is  a  component  material,  not  otherwise  provided  for:  thirty-five  per  cen- 
tum ad  valorem  (133,  284);  sheathing  paper:  ten  per  centum  ad  valorem.  (82.) 


26  DIGEST  OF  STATUTES. 

1369.  Paper  boxes,  and  all  other  fancy  boxes :  thirty-five  per  centum  ad 
valorem.  (137,  293.) 

1370.  Paper  envelopes:  thirty-five  per  centum  ad  valorem.  (137,  293.) 

1371.  Paper-hangings  and  paper  for  screens  or  fire-boards ;  pai>er,  antiqua- 
rian, demy,  drawing,  elephant,  foolscap,  imperial  letter,  and  all  other  paper  not 
otherwise  provided  for:  thirty-five  per  centum  ad  valorem.  (137,  293.) 

1372.  Papier-mache,  manufactures,  articles,  and  wares  of:  thirty-five  per 
centum  ad  valorem.  (133,  290.) 

1373.  Paraffine:  ten  cents  per  pound.  (217.) 

1374.  Parchment :  thirty  per  centum  ad  valorem.  (138.) 

1375.  Patent  size:  twenty  per  centum  ad  valorem.  (394.) 

1376.  Paving-stones  not  otherwise  provided  for:  ten  per  centum  ad  valorem. 
(81.) 

1377.  Pea-nuts  or  ground  beans:  one  cent  per  pound;  shelled,  one  and  a 
half  cents  per  pound.  (418.) 

1378.  Pencils  of  wood,  filled  with  lead  or  other  materials:  fifty  cents  per 
gross,  and,  in  addition  thereto,  thirty  per  centum  ad  valorem.  (425.) 

1379.  Pencils,"  lead  not  in  wood:  one  dollar  per  gross.  (245.) 

1380.  Pens,  metallic :  ten  cents  per  gross,  and,  in  addition  thereto,  twenty- 
five  per  centum  ad  valorem.  (444.) 

1381.  Pen-tips  and  pen-holders,  or  parts  thereof:  thirty-five  per  centum  ad 
valorem.  (443  ) 

1382.  Percussion-caps:  forty  per  centum  ad  valorem.  (413.) 

1383.  Philosophical  apparatus  and  instruments  :  forty  per  centum  ad  valorem: 
Provided^  That  any  philosophical  apparatus  and  instruments  imported  for  the 
use  of  any  society,  incorporated  for  religious  purposes,  are  subject  to  a  duty  of 
fifteen  per  centum  ad  valorem.  (67,  128,  131,  134,  232,  461.) 

1384.  Pins,  solid-head  or  other :  thirty-five  per  centum  ad  valorem.  (128,294.) 

1385.  Pipe-cases,  pipe-stems,  tips,  mouth-pieces,  and  metallic  mountings  for 
pipes,  and  all  other  parts  of  pipes  or  pipe-fixtures,  and  all  smokers'  articles : 
seventy-five  per  centum  ad  valorem.  (442.) 

1386.  Pipes  and  pipe-bowls. — Meerschaum,  w^ood,  porcelain,  lava,  and  all 
other  tobacco-smoking  pipes  and  pipe-bowls,  not  otherwise  provided  for:  one 
dollar  and  fifty  cents  per  gross,  and,  in  addition  thereto,  seventy-five  per  centum 
ad  valorem  (441)  ;  pipes,  clay,  common  or  white  :  thirty -five  per  centum  ad 
valorem.  (440.) 

1387.  Pitch:  twenty  per  centum  ad  valorem.  (98.) 

1388.  Plants. — Fruit,  shade,  lawn,  and  ornamental  trees,  shrubs,  plants,  and 
flower-seeds,  not  otherwise  provided  for ;  garden  seeds,  and  all  other  seeds  for 
agricultural  and  horticultural  purposes,  not  otherwise  provided  for :  twenty 
per  centum  ad  valorem.  (712,  713.) 

1389.  Plaster  of  Paris,  when  ground  or  calcined :  twenty  per  centum  ad 
valorem.  (81,  98,  232.) 

1390.  Plated  and  gilt  ware  of  all  kinds  :  thirty-five  per  centum  ad  valorem. 
(138,  294.) 

1391.  Plates,  engraved,  of  steel :  twenty-five  per  centum  ad  valorem  ;  of  wood 
or  other  material:  twenty-five  per  centum  ad  valorem.  (244.) 

1392.  Playing-cards,  costing  not  over  twenty-five  cents  per  pack :  twent}''- 
five  cents  per  pack  ;  costing  over  twenty-five  cents  per  pack  :  thirty-five  cents, 
per  pack.  (427.) 

1393.  Plums:  two  and  one-half  cents  per  pound.  (615.) 

1394.  Polishing-powders  of  all  descriptions,  Frankfort  black,  and  Berlin, 
Chinese,  fig,  and  wash  blue  :  twenty-five  per  centum  ad  valorem.  (322.) 

1395.  Potash. — [Bichromate  of:  three  cents  per  pound.]  (217,  2178)  ;  chlorate  [and 
chromate]  (2047)  of:  three  cents  per  pound  (52,  732)  ;  hydriodate,  iodate,  iodide: 
seventy-five  cents  per  pound  (217)  ;  acetate  :  twenty-five  cents  per  pound  (731) ; 


DIGEST  OF  STATUTES.  27 

priissiate,  yellow ;  five  cents  per  pound;  prussiate,  red :  ten  cents  per  pound. 
(217.) 

1396.  Precious  stones  and  jewelr}-. — Diamonds,  cameos,  mosaics,  gems, pearls, 
rubies,  and  other  precious  stones,  wlien  not  set:  ten  per  centum  ad  valorem 
(367) ;  when  set  in  gold,  silver,  or  other  metal,  or  on  imitations  thereof,  and 
all  other  jewehy:  twenty-five  per  centum  ad  valorem  (104);  watch  jewels;  tea 
per  centum  ad  valorem.  (613.) 

1397.  Proprietary  medicines:  pills,  powders,  tinctures,  troches  or  lozenges, 
syrups,  cordials,  bitters,  anodynes,  tonics,  plasters,  liniments,  salves,  ointments, 
pastes,  drops,  waters,  essences,  spirits,  oils,  or  other  medicinal  preparations  oi 
compositions,  recommended  to  the  public  as  proprietary  medicines,  or  prepared 
according  to  some  private  formula  or  secret  art  as  remedies  or  specifics  for  any 
disease  or  diseases  or  affections  whatever  affecting  the  human  or  animal  body : 
fifty  per  centum  ad  valorem.  (221.) 

1398.  Putty :  one  dollar  and  fifty  cents  per  one  hundred  pounds.  (217.) 

1399.  [Quicksilver:  fifteen  per  centum  ad  valorem.]    (472,  2187.) 

1400.  Quinine,  salts  of,  other  than  sulphate  of:  fort3'-five  per  centum  ad 
valorem  ;  sulphate  of:  twenty  per  centum  ad  valorem.  (218,  732.) 

1401.  Rags  of  whatever  material,  not  otherwise  provided  for,  ten  per  centum 
ad  valorem.  (183.) 

1402.  Raisins  :  two  and  one-half  cents  per  pound.  (736.) 

1403.  Rattans  and  reeds,  manufactured  or  partially  manufactured ;  twenty- 
five  per  centum  ad  valorem.  (99,  296.) 

1404.  Red  precipitate  :  twenty  per  centum  ad  valorem.  (99.) 

1405.  Resins,  gum,  not  otherwise  provided  for,  and  rosin :  twenty  per  centum 
ad  valorem.  (99,  220.) 

1406.  Rochelle  salts:  five  cents  per  pound.  (732.) 

1407.  Roman  cement:  twenty  per  centum  ad  valorem.  (99.) 

1408.  Saleratus  and  bicarbonate  of  soda:  one  and  one-half  cents  per  pound. 
(22,  182,  233.) 

1409.  Sal-soda  and  soda-ash:  one-fourth  of  one  cent  per  pound.  (732.) 

1410.  Salt. — In  bags,  sacks,  barrels,  or  other  packages:  twelve  cents  per  one 
hundred  pounds;  in  bulk:  eight  cents  per  one  hundred  pounds.  (704.) 

1411.  Saltpeter. — Crude:  one  cent  per  pound ;  refined  and  partially  refined  : 
two  cents  per  pound.  (740:) 

1412.  Salts. — Epsom:  one  cent  per  pound;  glauber:  one-half  of  one  cent 
per  pound  ;  preparations  of,  not  otherwise  provided  for :  twenty  per  centam  ad 
valorem.  (100,  208.) 

141.S.  Santonin  :  three  dollars  per  pound.  (732.) 

1414.  Scagliola  tops,  for  tables  or  other  articles  of  furniture:  thirty-five  per 
centum  ad  valorem.  (139,  297.) 

1415.  Sealing-wax:  thirty-five  per  centum  ad  valorem.  (139,  297.) 

1416.  Shaddock[s]  :  ten  per  centum  ad  valorem.  (615.) 

1417.  Shells,  manufactures  of:  thirty-five  per  centum  ad  valorem.  (127,284.) 

1418.  Side-arms  of  every  description,  not  otherwise  provided  for:  thirty-five 
per  centum  ad  valorem.  (139,  297.) 

1419.  Skates  costing  twenty  cents  or  less  per  pair :  eight  cents  per  pair ; 
costing  over  twenty  cents  per  pair :  thirty-five  per  centum  ad  valorem.  (356.) 

1420.  Smalts :  twenty  per  centum  ad  valorem.  (394.) 

1421.  Soap,  fancy,  perfumed,  honey,  transparent,  and  all  descriptions  of 
foilet  and  shaving  soaps  :  ten  cents  per  pound,  and,  in  addition  thereto,  twenty- 
five  per  centum  ad  valorem ;  soap  not  otherwise  provided  for :  one  cent  per 
pound,  and,  in  addition  thereto,  thirty  per  centum  ad  valorem.  (445,  446.) 

1422.  Soda. — Caustic:  one  and  one-half  cents  per  pound  (182,  233);  h3^po- 
sulphate  of,  and  all  carbonates  of,  by  whatever  name  designated,  not  otherwise 
provided  for:  twenty  per  centum  ad  valorem  (100)  ;  silicate  of,  or  other  alka- 
line silicates :  one-half  cent  per  pound.  (609.) 


28  DTOEST  OF  STATUTES. 

1423.  Sponges :  twenty  per  centum  ad  valorem.  (220.) 

1424.  Sporting-gun  wads  of  all  descriptions:  thirty-five  per  centum  ad 
valorem.  (610.) 

1425.  Starch,  made  of  potatoes  or  corn :  one  cent  per  pound,  and  twenty  per 
centum  ad  valorem;  made  of  rice,  or  any  other  material:  three  cents  per 
pound,  and  twenty  per  centum  ad  valorem.  (447,  448.) 

1426.  Staves  for  pipes,  hogsheads,  or  other  casks :  ten  per  centum  ad  valo- 
rem ;  other  staves  :  twenty  per  centum  ad  valorem.  (86,  165,  232.) 

1427.  Stereotype  plates :  twent^^-five  per  centum  ad  valorem.  (100,  297.) 

1428.  Stones :  fr(5estone,  granite,  sandstone,  and  all  building  or  monumental 
stone,  except  marble :  one  dollar  and  fifty  cents  per  ton.  (602.) 

1429.  Strings  :*all  strings  of  whip-gut  or  cat-gut,  other  than  strings  for  mu- 
sical instruments,  thirty  per  centum  ad  valorem.  (95,  231,  761.) 

1430.  Strychnia:  one  dollar  per  ounce.  (732.) 

1431.  Strychnine,  salts  of,  not  otherwise  provided  for :  one  dollar  and  fifty 
cents  per  ounce.  (421.) 

1432.  Sulphur,  flowers  of:  twenty  dollars  per  ton  and  fifteen  per  centum  ad 
valorem. 

1433.  Tallow :  one  cent  per  pound.  (52.) 

1434.  Tannin :  two  dollars  per  pound.  (420.) 

1435.  Tar:  twenty  per  centum  ad  valorem.  (101.) 

1436.  Tartar-emetic:  fifteen  cents  per  pound.  (219.) 

1437.  Teeth,  manufactured:  twenty  per  centum  ad  valorem.  (76,  232.) 

1438.  Tin,  oxide,  muriatic  and  salts  of  tin  and  tin-foil:  thirty  per  centum  ad 
valorem.   (247.) 

1439.  To}' s,  wooden  and  other,  for  children :  fifty  per  centum  ad  valorem.  (432.) 

1440.  Twine  or  pack  thread,  not  otherwise  provided  for:  thirty-five  per 
centum  ad  valorem.  (140,  298.) 

1441.  Turpentine,  spirits  of:  thirty  cents  per  gallon.  (419.) 

1442.  Types,  new:  twent3^-five  per  centum  ad  valorem.  (101,  298.) 

1443.  Type-metal:  twenty-five  per  centum  ad  valorem.  (101,  298.) 

1444.  Umbrella  and  parasol  ribs  and  stretchers,  frames,  tips,  runners,  handles, 
or  other  parts  thereof,  when  made  in  whole  or  chief  part  of  iron,  steel,  or  any 
other  metal :  forty-five  per  centum  ad  valorem ;  umbrellas,  parasols,  and  sun- 
shades, when  covered  with  silk  or  alpaca :  sixty  per  centum  ad  valorem ;  all 
other  umbrellas  :  fort^^-five  per  centum  ad  valorem.  (739.) 

1445.  Umbrellas,  parasols,  and  sun-shades,  frames  and  sticks  for,  finished  or 
unfinished,  not  otherwise  provided  for:  thirty-five  per  centum  ad  valorem. 
(123,  279.) 

1446.  Ya.rnish  valued  at  one  dollar  and  fifty  cents  or  less  per  gallon :  fifty 
cents  per  gallon,  and  twenty  per  centum  ad  valorem  ;  valued  at  above  one 
dollar  and  fifty  cents  per  gallon :  fifty  cents  per  gallon,  and  twenty-five  per 
centum  ad  valorem.  (219.) 

1447.  Vellum:  thirty  per  centum  ad  valorem.  (142.) 

1448.  Velvet,  when  printed  or  painted  :  thirty-five  per  centum  ad  valorem. 
(142,  299.) 

1449.  Vitriol,  white,  or  sulphate  of  zinc :  twenty  per  centum  ad  valorem ; 
blue  vitriol:  four  cents  per  pound.  (103,  732.) 

1450.  Waste,  all  not  otherwise  provided  for :  twenty  per  centum  ad  valorem. 
(74,  227.) 

1451.  Watches,  watch-cases,  watch  movements,  parts  of  watches,  and  watch 
materials:  twenty-five  per  centum  ad  valorem.  (613.) 

1452.  Webbing,  composed  of  cotton,  flax,  or  any  other  materials,  not  other- 
wise provided  for:  thirty-five  per  centum  ad  valorem.  (142,  299.) 

*  Hold  to  be  in  conflict  with  1612,  and  not  in  force  at  the  date  of  its  re-enactment  in  the  Bevised  Statutes,  and 
that  therefore  1612  must  govern.    (S.  S.,  2637.) 


DIGEST  OF  STATUTES.  29 


The  Free  List. 


1453.  Sec.  2505.  The  importation  of  the  following  articles  shall  be  exempt 
from  duty : 

1454.  Acids:  arsenious,  crude  (621);  boracic  (741);  nitric,  not  chemically 
pure;  muriatic;  oxalic;  picric  and  nitro-picric  (621);  succinic  (778);  sulphuric, 
(741.)  But  carboys  containing  acids  shall  be  subject  to  the  same  duty  as  if 
empty.  (621.)  And  all  acids  of  every  description  used  for  chemical  and  manu- 
facturing purposes,  not  otherwise  provided  for.  (143.) 

1455.  Aconite,  root,  leaf,  and  bark.  (622.) 

1456.  Agaric.  (622.) 

1457.  Agates,  unmanufactured.  (741.) 

1458.  Albumen  and  lactarin.  (622.) 

1459.  Alcoruoque.  (143.) 

1460.  Alkanet  root.  (622.) 

1461.  Alkekengi.  (622.) 

1462.  Almond-shells.  (741.) 

1463.  Aloes.  (622.) 

1464.  Aluminium.  (741.) 

1465.  Amber  beads.  (741.) 

1466.  Ambergris.  (145.) 

1467.  Amber  gum.  (741.) 

1468.  American  manufactures  of  casks,  barrels,  or  carboys,  and  other  vessels, 
and  grain-bags,  [the  manufacture  of  the  United  States,]  if  exported  containing 
American  produce,  and  declaration  be  made  of  intent  to  return  the  same  empty, 
under  such  regulations  as  shall  be  prescribed  by  the  Secretary  of  the  Treasury. 
(462,  742,  2061.) 

1469.  Ammonia,  crude.  (622.) 

1470.  Angelica  root.  (742.) 

1471.  Aniline  oil,  crude.   (622.) 

1472.  Animals  brought  into  the  United  States  temporarily  and  for  a  period 
not  exceeding  six  months,  for  the  purpose  of  exhibition  or  competition  for 
prizes  offered  by  any  agricultural  or  racing  association.  But  a  bond  shall  be 
first  given,  in  accordance  with  the  regulations  to  be  prescribed  bj^the  Secretary 
of  the  Treasury,  with  the  condition  that  the  full  duty  to  which  such  animals 
would  otherwise  be  liable  shall  be  paid  in  case  of  their  sale  in  the  United  States, 
or  if  not  re-exported  within  six  months.  (743.) 

1473.  Animals,  alive,  specially  imported  for  breeding  purposes  from  beyond 
the  seas,  shall  be  admitted  free,  upon  proof  thereof  satisfactory  to  the  Secretary 
of  the  Treasur}',  and  under  such  regulations  as  he  may  prescribe.  And  teams 
of  animals,  including  their  harness  and  tackle,  actually  owned  by  persons  im- 
migrating to  the  United  States  with  their  families  from  foreign  countries,  and 
in  actual  use  for  the  purposes  of  such  immigration,  shall  also  be  admitted  free 
of  duty,  under  such  regulations  as  the  Secretary  of  the  Treasury  may  prescribe. 
(614.) 

1474.  Annatto,  roncou,  rocou,  or  Orleans,  and  all  extracts  of.  (744.) 

1475.  Annato  seed.  (744.) 

1476.  Antimony,  ore,  and  crude  sulphuret  of.  (744.) 

1477.  Aqua-forUs.  (744.) 

1478.  Argal-dust.  (744.) 

1479.  Argols,  crude.  (623.) 

1480.  Arsenic.  (622.) 

1481.  Arseniate  of  aniline.  (744.) 

1482.  Articles,  the  growth,  produce,  and  manufacture  of  the  United  States, 
when  returned  in  the  same  condition  as  exported.  ♦  But  proof  of  the  identity  of 
such  articles  shall  be  made  under  regulations  to  be  prescribed  by  the  Secretary 
of  the  Treasury  ;  and  if  such  articles  were  subject  to  internal  tax  at  the  time  of 

*  Damage  on  voyage  of  exportation  not  such  a  change  of  condition  as  to  preclude  free  entry  on  return     (8. 
S.,22o2.    But  see  contra  S.  S.,  2493.)  ^ 


30  DIGEST  OF  STATUTES. 

exportation,  such  tax  shall  be  proved  to  have  been  paid  before  exportation  and 
not  refunded.  (625.) 

1483.  Articles  imported  for  the  use  of  the  IJnited  States :  Provided^  That 
the  price  of  the  same  did  not  include  the  duty.  (624.) 

1484  Asbestos,  not  manufactured.    (623.) 

1485.  Balm  of  Gilead.  (745.) 

1486.  Balsams:  copaiva,  fir  or  Canada,  Peru,  and  tolu.  (745.) 

1487.  Bamboo-reeds,  no  further  manufactured  than  cut  into  suitable  lengths 
for  walking-slicks  or  canes,  or  for  sticks  for  umbrellas,  parasols,  or  sun-shades. 
(746.) 

1488.  Bamboos,  unmanufactured.  (746.) 

1489.  Barrels,  of  American  manufacture,  exported  filled  with  domestic  petro- 
leum and  returned  empty,  under  such  regulations  as  tlie  Secretary  of  the 
Treasury  may  prescribe,  and  without  requiring  the  filing  of  a  declaration  at 
time  of  export  of  intent  to  return  the  same  empty.  (827.) 

1490.  Barilla.  (146.) 

1491.  Barks :  Quilla,  Peruvian,  Lima,  calisaya,  and  all  cinchona  barks,  canella 
alba,  pomegranate,  croton,  cascarilla,  and  all  other  barks  not  otherwise  pro- 
vided for.  (626,  774.) 

1492.  Beans,  vanilla,  or  vanilla  plants.  (781.) 

1493.  Bed  feathers  and  downs.  (747.) 

1494.  Belladonna,  root  and  leaf.  (626.) 

1495.  Bells,  broken,  and  bell-metal,  broken,  and  fit  only  to  be  remanufactured. 
(628.) 

1496.  Bells,  old,  and  bell-metal.  (146,  628.) 

1497.  Berries,  nuts,  and  vegetables  for  dyeing,  or  used  for  composing  dyes, 
not  otherwise  provided  for.  (627.) 

1498.  Bezoar  stones.  (747.) 

1499.  Birds,  stuffed.  (747.) 

1500.  Birds,  singing  and  other,  and  land  and  water  fowls.  (146.) 

1501.  Bismuth.  (146.) 

1502.  Bitter  apples,  colocynth,  coloquintida.  (626.) 

1503.  Black  salts.  (747.) 

1504.  Black  tares.  (747.) 

1505.  Bladders,  crude,  and  all  integuments  of  animals  not  otherwise  provided 
for.  (747.) 

1506.  Bologna  sausages.  (747.) 

1507.  Bolting-cloths.  (146.) 

1508.  Bones,  crude  and  not  manufactured ;  burned ;  calcined ;  ground ;  or 
steamed.  (146,  629,  747.) 

1509.  Bone-dust  and  bone-ash  for  manufacture  of  phosphates  and  fertilizers. 
(629.) 

1510.  Books  which  shall  have  been  printed  and  manufactured  more  than 
twenty  years  at  the  date  of  importation.  (630,  748.) 

1511.  Books,  maps,  and  charts  imported  by  authority  for  the  use  of  the 
United  States  or  for  the  use  of  the  Library  of  Congress.  But  the  duty  shall 
not  have  been  included  in  the  contract  or  price  paid.  (147,  749.) 

1512.  Books,  maps,  and  charts,  specially  imported,  not  more  than  two  copies 
in  any  one  invoice,  in  good  faith  for  the  use  of  any  society  incorporated  or 
established  for  philosophical,  literary,  or  religious  purposes,  or  for  the  encourage- 
ment of  the  fine  arts,  or  for  the  use,  or  by  the  order,  of  any  college,  academy, 
school,  or  seminary  of  learning  in  the  United  States.  (144,  750.) 

1513.  Books,  professional,  of  persons  arriving  in  the  United  States.  (167,  751.) 

1514.  Books,  household  effects,  or  libraries,  or  parts  of  libraries,  in  use  of  per- 
Bons  or  families  from  foreign  countries,  if  used  abroad  by  them  not  less  than  one 
year,  and  not  intended  for  any  other  person  or  persons,  nor  for  sale.  (155,  751.)* 

*  Term  "Household  effects"  absolute  and  not  connected  with  "books."  (S.  S.,  1814.) 


^ 


DIGEST  OF  STATUTES.  31 

1515.  Borate  of  lime.  (UT.) 

1516.  Borax,  crude.  (U7.) 

1517.  Brazil  paste.  (752.) 

1518.  Brazil  pebbles  for  spectacles,  and  pebbles  for  spectacles,  rough.  (752.) 

1519.  Brazil-wood,  braziletto,  and  all  otlier  dye-woods,  in  sticks.  (148.) 

1520.  Breccia,  in  blocks  or  slabs.  (148.) 

1521.  Brime.  (148.) 

1522.  Brimstone,  crude.  (631.) 

1523.  Bromine.  (626.) 

1524.  Buchu-leaves.  (631.)  *    . 

1525.  Bullion,  gold  and  silver.  (148.) 

1526.  Burgundy  pitch.  (752.) 

1527.  Burr  stone  in  blocks,  rough  or  unmanufactured,  and  not  bound  up 
Into  millstones.  (148,  631.) 

1528.  Cabinets  of  coins,  medals,  and  all  other  collections  of  antiquities.  (149, 
634.) 

1529.  Cadmium.  (149.) 

1530.  Calamine.  (149.) 

1531.  Camphor,  crude.  (753.) 

1532.  Cantharides.  (632.) 

1533.  Carnelian,  unmanufactured.  (634.) 

1534.  Castor,  or  castoreum.  (632.) 

1535.  Catechu  or  cutch.  (632.) 

1536.  Cat-gut  strings,  or  gut-cord,  for  musical  instruments.  (753.) 

1537.  Cat-gut  or  whip-gut,  unmanufactured.  (633.) 

1538.  Chalk  and  cliff-stone,  unmanufactured.  (634.) 

1539.  Chamomile-flowers.  (753.) 

1540.  Charcoal.  (753.) 

1541.  China-root.  (753.) 

1542.  Chloride  of  lime.  (753.) 

1543.  Cinchona-root.  (753.) 

1544.  Citrate  of  lime.  (632.) 

1545.  Coal,  anthracite.  (633.) 

1546.  Coal-stores  of  American  vessels ;  but  none  shall  be  unloaded.  (754.) 

1547.  Cobalt,  ore  of.  (T55.) 

1548.  Cocculus  indicus.  (633.) 

1549.  Cochineal.  (149.) 

1550.  Cocoa,  or  cacao,  crude,  and  fiber,  leaves,  and  shells  of.  (755.) 

1551.  Coffee.  (700.) 

1552.  Coins,  gold,  silver,  and  copper.  (149.) 

1553.  Coir  and  coir-yarn.  (755.) 

1554.  Colcothar,  dry,  or  oxide  of  iron.  (755.) 

1555.  Collections  of  antiquity,  specially  imported,  and  not  for  sale.  ^634.) 

1556.  Colt's-foot,  (crude  drug.)  (755.) 

1557.  Columbo  root.  (632.) 

1558.  Conium  cicuta,  or  hemlock,  seed  and  leaf.  (633.) 

1559.  Contrayerva  root.  (755.) 

1560.  Copper,  old,  taken  from  the  bottom  of  American  vessels,  compelled  by 
marine  disaster  to  repair  in  foreign  ports.  (756.) 

1561.- Copper,  when  imported  for  the  United  States  Mint.  (149.) 

1562.  Coral,  marine,  unmanufactured.  (158.) 

1563.  Cork-wood,  or  cork-bark,  unmanufactured.  (634.) 

1564.  Cotton.  (549.) 

1565.  Co  wage  down.  (757.) 

1566.  Cow  or  kine  pox,  or  vaccine  virus.  (757.) 

1567.  Cubebs.  (757.) 

1568.  Cudbear.  (633) 


32  DIGEST  OF  STATUTES. 

1569.  Curling-stones  or  quoits.  (T57.) 

1570.  Curry  and  curry-powders.  (757.) 

1571.  Cuttle  fish  bone.  (634.) 

1572.  Cyanite,  or  kyanite.  (757.) 

1573.  Diamonds,  rough  or  uncut,  including  glaziers'  diamonds.  (758.) 

1574.  Diamond-dust  or  bort.  (635.) 

1575.  Divi-divi.  (150.) 

1576.  Dragon's-blood.  (685.) 

1577.  Dried  and  prepared  flowers.  (758.) 

1578.  Dried  blood.  (758.) 

1579.  Dried  bugs.  (758.) 

1580.  Dyeing  or  tanning ;  articles  in  a  crude  state,  used  in  dyeing  or  tanningi 
not  otherwise  provided  for.  (145.) 

1581.  Eggs.  (636.) 

1582.  Elecampane-root.  (759.) 

1583.  Ergot.  (759.) 

1584.  Esparto,  or  Spanish  grass,  and  other  grasses,  and  pulp  of,  for  the 
manufacture  of  paper.  (636.) 

1585.  Fans,  common  palm-leaf.  (760.) 

1586.  Farina.  (760.) 

1587.  Fashion-plates  engraved  on  steel  or  on  wood,  colored  or  plain.  (637.) 

1588.  Felt,  adhesive,  for  sheathing  vessels.  (152.) 

1589.  Fibrin,  in  all  forms.  (637.) 

1590.  Fire-wood.  (760.) 

1591.  Fish,  fresh,  for  immediate  consumption.  (637.) 

1592.  Fish  for  bait.  (637.) 

1593.  Flint,  flints,  and  ground  flint-stones.  (760.) 

1594.  Flowers,  leaves,  plants,  roots,  barks,  and  seeds,  for  medicinal  purposes, 
in  a  crude  state,  not  otherwise  provided  for.  (760.) 

1595.  Foliae  digitalis.  (637.) 

1596.  Fossils.  (760.) 

1597.  Fruit-plants,  tropical  and  semi-tropical,  for  the  purpose  of  propagation 
or  cultivation.  (760,  2139.) 

1598.  Fur-skins  of  all  kinds  not  dressed  in  any  manner.  (637.) 

1599.  Galanga  or  2:alangal.  (761.) 

1600.  Garancine.  (761.) 

1601.  Gentian-root.  (761.) 

1602.  Ginger-root.  (761.) 

1603.  Ginseng-root.  (761.) 

1604.  Glass,  broken  in  pieces,  and  old  glass  which  cannot  be  cut  for  use, 
and  fit  only  to  be  remanufactured.  (638.) 

1605.  Goat-skins,  raw.  (638.) 

1606.  Goldbeaters'  molds  and  goldbeaters'  skins.  (761.) 

1607.  Gold  size.  (761.) 

1608.  Grease,^  for  use  as  soap-stock  only,  not  otherwise  provided  for.  (761.) 

1609.  Guano,  and  other  animal  manures.  (638.) 

1610.  Gums — Arabic,  Jeddo,  Senegal,  Barbary,  East  India,  Cape,  Austra- 
lian, gum  benzoin  or  benjamin,  gum  copal,  sandarac,  dammar,  gamboge, 
cowrie,  mastic,  shellac,  tragacanth,  olibanum,  guaiac,  myrrh,  bdellium,  garba- 
num,  and  all  gums  not  otherwise  provided  for.  (638.) 

1611.  Gunny-bags  and  gunny-cloth,  old  or  refuse,  fit  only  for  remanufacture 
(761.) 

1612.  Gut  and  worm-gut,  manufactured  or  unmanufactured,  for  whip  and 
other  cord.  (761.) 

1613.  Guts,  salted.  (761.) 

1614.  Gutta-percha,  crude.  (638.) 


i 


DIGEST  OF  STATUTES.  33 

1615.  Hair,  all  horse,  cattle,  cleaned  or  uncleaned,  drawn  or  undrawn,  but 
unmanufactured.  (762.) 

1616.  Hair  of  hogs,  curled,  for  beds  and  mattresses,  and  not  fit  for  bristles, 
(T62.) 

1617.  Hellebore-root.  (762.) 

1618.  Hemlock-bark.  (639.) 

1619.  Hide-cuttings,  raw,  with  or  without  the  hair  on,  for  glue-stock.  (763.) 

1620.  Hide-rope.  (763.) 

1621.  Hides. — Raw  or  uncured,  whether  dry,  salted,  or  pickled,  and  skins, 
except  sheep-skins  with  the  wool  on.  Angora-goat  skins,  raw,  without  the  wool, 
unmanufactured,  asses'  skins,  "Jiw,  unmanufactured.  (763.) 

1622.  Hones  and  whetstones.  (764.) 

1623.  Hoofs,  horns,  and  horn-tips.  (639.) 

1624.  Horn-strips.  (764.) 

1625.  Hop-roots  for  cultivation.  (764.) 

1626.  Hyoscyamus,  or  henbane-leaf.  (639.) 

1627.  Ice.  (156.) 

1628.  India  rubber,  crude,  and  milk  of.  (640.) 

1629.  Indian  hemp,  (crude  drug.)  (765.) 

1630.  Indigo.  (156.) 

1631.  India  or  Malacca  joints,  not  further  manufactured  than  cut  into  suita- 
ble lengths  for  the  manufactures  into  which  they  are  intended  to  be  converted. 
(765.) 

1632.  Iodine,  crude.  (640.) 

1633.  Ipecac.  (640.) 

1634.  Iridium.  (765.) 

1635.  Iris,  orris  root.  (156.) 

1636.  Isinglass,  or  fish  glue.  (765.) 

1637.  Istle,  or  Tampico  fiber.  (765.)       • 

1638.  Ivory  and  vegetable  ivory,  unmanufactured.  (640.) 

1639.  Jalap.  (641.) 

1640.  Jet,  unmanufactured.  (641.) 

1641.  Joss-stick,  or  joss-light.  (766.) 

1642.  Juniper  and  laurel  berries.  (641.) 

1643.  Junk,  old.  (157.) 

1644.  [Jute  butts.]  (766,.  2184.) 

1645.  Kelp.  (157.) 

1646.  Kryolite.  (641.) 

1647.  Lac,  dye,  crude,,  seedy  button,  stick,  and  shell.  (642.) 

1648.  Lac  spirits.  (157.) 

1649.  Lac  sulphur.  (157.) 

1650.  Lava,  unmanufactured.  (642.) 

1651.  Leather,  old  scrap.  (T67.) 

1652.  Leaves,  all,  not  otherwise  provided  for.  (767.) 

1653.  Leeclies.  (642.) 

1654.  Licorice-root.  (644.) 

1655.  Life-boats  and  life-saving  apparatus,  specially  imported  by  societies 
Incorporated  or  establislied  to  encourage  the  saving  of  human  life.  (643.) 

1656.  Lithographic  stones,  not  engraved.  (767.) 

1657.  Litmus  and  all  lichens,  prepared  or  not  prepared.  (644.) 

1658.  Loadstones.  (767.) 

1659.  Logs,  and  round  unmanufactured  timber  not  otherwise  provided  for, 
and  ship-timber.  (768.) 

1660.  iMaccaroni  and  vermicelli.]    (769,2178.) 

1661.  Madder  and  munjeet,  or  Indian  madder,  ground  or  prepared,  and  all 

extracts  of.  (769,2186.) 

1662.  Magnets.  (769.) 


34  DIGEST  OF  STATUTES. 

1663.  Manganese,  oxide  and  ore  of.  (769.) 

1664.  Manna.  (645.) 

1665.  Manuscripts.  (158.) 

1666.  Marrow,  crude.  (769.) 

1667.  Marsh-mallows.  (769.) 

1668.  Matico-leaf.  (769.) 

1669.  Medals,  of  gold,  silver,  or  copper.  (158.) 

1670.  Meerschaum,  crude  or  raw.  (769.) 

1671.  Mica  and  mica  waste.  (769.) 

1672.  Mineral  waters,  all,  not  artificial.  (770.) 

1673.  Models  of  inventions  and  other  improvements  in  the  arts.  But  no 
article  or  articles  shall  be  deemed  a  model,  or  improvement,  which  can  be  fitted 
for  use.  (159.) 

1674.  Moss,  Iceland,  and  other  mosses,  crude.  (645.) 

1675.  Moss,  sea-weed,  and  all  other  vegetable  substances  used  for  beds  and 
mattresses.  (770.) 

1676.  Murexide,  (a  dye.)  (770.) 

1677.  Musk  and  civet,  crude,  in  natural  pod.  (645,  770.) 

1678.  Mustard-seed,  brown  and  white.  (770.) 

1679.  Nitrate  of  soda,  or  cubic  niter.  (645.) 

1680.  Nut-galls.  (159.) 

1681.  Nuts,  cocoa  and  Brazil  or  cream.  (771.) 

1682.  Nux  vomica.  (771.) 

1683.  Oak-bark.  (646.) 

1684.  Oakum.  (157.) 

1685.  Oil-cake.  (772.) 

1686.  Oil,  essential,  fixed  or  expressed,  viz. :  Almonds ;  amber,  crude  and 
rectified  ;  amV)ergris ;  anise,  or  anise-seed  ;  anthos,  or  rosemar^^ ;  bergamot ; 
cajeput ;  caraway  ;  cassia ;  cedrat ;  chamomile  ;  cinnamon  ;  citronella,  or  lemon- 
grass  ;  civet;  fennel;  jasmine,  or  jessamine ;  juglandium;  juniper;  lavender; 
mace  ;  ottar  of  roses  ;  poppy  ;  sesame,  or  sesamum-seed,  or  bene  ;  thyme,  red,  or 
origanum  ;  thvme,  white  ;  valerian.  (772.) 

1687.  Oil,  spermaceti,  whale,  and  other  fish,  of  American  fisheries  ;  and  all 
other  articles  the  produce  of  such  fisheries.  (160.) 

1688.  Olives,  green  or  prepared.  (772.) 

1689.  Orange  and  lemon  peel,  not  preserved,  candied,  or  otherwise  pre- 
pared. (646.) 

1690.  Orange  buds  and  flowers.  (772.) 

1691.  Orchil,  or  archil,  in  the  weed  or  liquid.  (646.) 

1692.  Ores  of  gold  and  silver.  (305.) 

1693.  Orpiment.  (772.) 

1694.  Osmium.  (772.) 

1695.  Oxidizing-paste.  (772.) 

1696.  Palladium.  (773.)" 

1697.  Palm  and  cocoa  nut  oil.  (647.) 

1698.  Palm-leaf,  unmanufactured.  (161.) 

1699.  Palm-nuts  and  palm-nut  kernels.  (647.) 

1700.  Paper-stock,  crude,  of  every  description,  including  all  grasses,  fibers, 
rags  other  than  wool,  waste,  shavings,  clippings,  old  paper,  rope-ends,  waste 
rope,  waste  bagging,  gunn3--bags  and  gunny-cloth,  old  or  refuse,  to  be  used  in 
making  and  fit  only  to  be  converted  into  paper,  and  unfit  for  any  other  manu- 
facture, and  cotton-waste,  whether  for  paper-stock  or  other  purposes.  (773.) 

1701.  Pearl,  mother  of.  (161.) 

1702.  Pellitor3M'oot.  (774.) 

1703.  Persis,  or  extract  of  archil,  and  cudbear.  (774.) 

1704.  Personal  and  household  effects,  not  merchandise,  of  citizens  of  the 
United  States  dying  abroad.  (162.) 


DIGEST  OF  STATUTES.  35 

1705.  Peruvian  bark.  (774.) 

1706.  Pewter  and  britannia  metal,  old,  and  fit  only  to  be  lemanufacturod. 
(774.) 

1707.  Phanglein.  (774.) 

1708.  Philosophical  and  scientific  apparatus,  instruments,  and  preparations, 
statuary,  casts  of  marble,  bronze,  alabaster,  or  plaster  of  Paris,  i)aintings, 
drawings,  and  etchings,  speciall}"  imported  in  good  faith  for  the  use  of  any 
society  or  institution  incorporated  or  established  for  philosophical,  educational, 
scientific,  or  literary  purposes,  or  encouragement  of  tlie  fine  arts,  and  not  in- 
tended for  sale.  (650.) 

1709.  Phosphates,  crude  or  native,  for  fertilizing  purposes.  (652.) 

1710.  Plants,  trees,  shrubs,  roots,  seed-cane,  and  seeds  imported  by  the  De- 
partment of  Agriculture,  or  the  United  States  Botanical  Garden.  (652.) 

1711.  Plaster  of  Paris,  or  sulphate  of  lime,  unground.  (162.) 

1712.  Platina  unmanufactured.  (162.) 

1713.  Platinum  vases  or  retorts  for  chemical  uses,  or  parts  thereof.  (162, 
652.) 

1714.  Plumbago.  (774.) 

1715.  Polishing-stones.  (162.) 

1716.  Polypodium.  (774.) 

1717.  Potassa,  muriate  of.  (652.) 

1718.  Pulu.  (774.) 

1719.  Pumice  and  pumice-stones.  (162.) 

1720.  Quassia-wood.  (652.) 

1721.  Quick-grass  root.  (775.) 

1722.  Quills,  prepared  or  unprepared.  (775.) 

1723.  Rags,  of  cotton,  linen,  jute,  and  hemp,  and  paper-waste,  or  waste  or 
clippings  of  any  kind  fit  only  for  the  manufacture  of  paper,  including  waste 
rope  and  waste  bagging.  (653.) 

1724.  Railroad  ties,  of  wood.  (776.) 

1725.  Rattans  and  reeds,  unmanufactured.  (776.) 

1726.  Regalia  and  gems,  and  statues  and  specimens  of  sculpture,  where 
specially  imported,  in  good  faith,  for  the  use  of  any  society  incorporated  or 
established  for  philosophical,  literary,  or  religious  purposes,  or  for  the  encour- 
agement of  the  fine  arts,  or  for  the  use  or  by  the  order  of  any  college,  academy, 
school,  or  seminary  of  learning  in  the  United  States.  (144.) 

1727.  Rennets,  raw  or  prepared.  (776.) 

1728.  Resins,  crude,  not  otherwise  provided  for.  (653.) 

1729.  Rhubarb.  (653.) 

1730.  Root-flour.  (776.) 

1731.  Rose-leaves.  (653.) 

1732.  Rottenstone.  (163.) 

1733.  Saff"ron  and  safflower,  and  extract  of.  (777.) 

1734.  Saff'ron-cake.  (777.) 

1735.  Sago,  sago  crude,  and  sago-flour.  (777.) 

1736.  Satnt  John's  beans.  (777.) 

1737.  Salacine.  (777.) 

1738.  Salep,  or  saloup.  (777.) 

1739.  Sandal-wood.  (654.) 

1740.  Sarsaparilla,  crude.  (654.) 

1741.  Sassafras  bark  and  root.  (777.) 

1742.  Sauerkraut.  (777.) 

1743.  Sausage-skins.  (777.) 

1744.  Scammon\^,  or  resin  of  scammony.  (654.) 

1745.  Sea-weed,  not  otherwise  provided  for.  (654.) 

1746.  Seeds  :  cardamom,  caraway,  coriander,  fenugreek,  fennel,  cummin,  and 
other  seeds,  not  otherwise  provided  for.  (655.) 


36  DIGEST  OF  STATUTES. 

1747.  Seeds  :  anise,  anise  star,  canary,  chia,  sesamum,  sugar-cane,  and  seeds 
of  forest  trees.  (778.) 

1748.  Senna,  in  leaves.  (656.) 

1749.  Sliark-skins.  (778.) 

1750.  Shells  of  every  description,  not  manufactured.  (656.J 

1751.  Sbingle-bolts  and  stave-bolts,  and  ''heading-bolts"  shall  be  held  and 
construed  to  be  included  under  the  term  "stave-bolts."  (165,  826.) 

1752.  Shrimps,  or  other  shell-fish.  (656.) 

1753.  Silk,  raw,  or  as  reeled  from  the  cocoon,  not  being  doubled,  twisted,  or 
advanced  in  manufacture  any  way,  and  silk  cocoons  and  silk  waste.  (165.) 

1754.  Silk-worm  eggs.  (656.) 

1755.  Skeletons,  and  other  preparations  of  anatomy.  (656.) 

1756.  Skins,  dried,  salted,  or  pickled.  (763,  2235.) 

1757.  Snails.  (778.) 

1758.  Soap-stocks.  (778.) 

1759.  Sparterre  for  making  or  ornamenting  hats.  (778.) 

1760.  Specimens  of  natural  history,  botany,  and  mineralogy,  when  imported 
for  cabinets  as  objects  of  taste  or  science,  and  not  for  sale.  (657.) 

1761.  Spunk    (778.) 

1762.  Squills,  or  silla.  (657.) 

1763.  Staves-acre,  crude.  (778.) 

1764.  Storax,  or  styrax.  (778.) 

1765.  Straw,  unmanufactured.  (778.) 

1766.  Strontia,  oxide  of,  or  protoxide  of  strontium.  (7t8) 

1767.  Substances  expressly  used  for  manure.  (165.) 

1768.  Sugar  of  milk.  (778.) 

1769.  Sweepincrs  of  silver  or  gold.  (657.) 

1770.  Talc.   (779.) 

1771.  Tamarinds.  (779.) 

1772.  Tapioca,  cassava,  or  cassada.  (658.) 

1773.  Tea.  (700.) 

1774.  Tea-plants.  (658.) 

1775.  Teasels.  (779.) 

1776.  Teeth,  unmanufactured.  (779.) 

1777.  Terra-alba,  aluminous.  (779.) 

1778.  Terra  japonica.  (166.) 

1779.  Tica,  crude.  (779.) 

1780.  Tin,  in  pigs,  bars,  or  blocks,  and  grain-tin.  (779.) 

1781.  Tonquin,  Tonqua,  or  Tonka  beans.  (779.) 

1782.  Tortoise  and  other  shell,  unmanufactured.  (166.) 

1783.  Tripoli.  (779.) 

1784.  Turmeric.  (166.) 

1785.  Turtles.  (658.) 

1786.  Types,  old,  and  fit  only  to  be  remanufactured.  (166.) 

1787.  Umbrella-sticks,  crude,  to  wit,  all  partridge,  hair-wood,  pimento,  orange, 
myrtle,  and  other  sticks  and  canes  in  the  rough,  or  no  further  manufactured 
than  cut  into  lengths  suitable  for  umbrella,  parasol,  or  sun-shade  sticks  or 
walking-canes.  (780.) 

1788.  Uranium,  oxide  of.  (780.) 

1789.  Venice  turpentine.  (781.) 

1790.  Verdigris,  or  subacetate  of  copper.  (658.) 

1791.  Wafers.  (782.) 

1792.  Wax,  bay  or  myrtle,  Brazilian  and  Chinese.  (782.) 

1793.  Wearing  apparel  in  actual  use,  and  other  personal  effects,  (not  mer- 
chandise,) professional  books,  implements,  instruments,  and  tools  of  trade,* 
occupation,  or  employment  of  persons  arriving  in  the  United  States.     But  this 

*  Stereoscopes  and  views  not  exempt  under  this  provisioD.    (S.  S.,  23G6.) 


DIGEST  OF  STATUTES.  37 

exemption  shall  not  be  construed  to  include  machinery,  or  other  articles  im- 
ported for  use  in  any  manufacturing  establishment,  or  for  sale.  (167.) 

1794.  Whalebone,  unmanufactured.  (782.) 

1795.  Woad,  weld  or  pastel.  (167.) 

1796.  Wood-ashes,  and  13'e  of,  and  beet-root  ashes.  (659.) 

1797.  Woods,  poplar,  or  other  woods  for  the  manufacture  of  paper.  (659.) 

1798.  Woods,  namely,  cedar,  lignum-vitae,  lance-wood,  ebouy,  box,  gratia- 
dilla,  mahogany,  rose-wood,  satin-wood,  and  all  cabinet  woods,  unmanufac- 
tured. (167.) 

1799.  Works  of  art :  paintings,  statuary,  fountains,  and  other  works  of  art, 
the  production  of  American  artists.  But  the  fact  of  such  production  must  be 
verified  by  the  certificate  of  any  consul  or  minister  of  the  United  States  in- 
dorsed upon  the  written  declaration  of  the  artist.  (648.) 

1800.  Works  of  art :  paintings,  statuary,  fountains,  and  other  works  of  art, 
imported  expressly  for  presentation  to  national  institutions  or  to  any  State,  or 
to  any  municipal  corporation.  (649.) 

1801.  Worm-seed,  Levant.  (659.) 

1802.  Xylonite,  or  Xylotile.  (659.) 

1803.  Yams.  (783,) 

1804.  Yeast-cakes.  (783.) 

1805.  Zaffer.  (783.) 

1806.  Sec.  2506.  Whenever  the  President  of  the  IJnited  States  shall  receive 
satisfactorj^  evidence  that  the  Imperial  Parliament  of  Great  Britain,  the  Parlia- 
ment of  Canada,  and  the  Legislature  of  Prince  Edward's  Island  have  passed 
laws  on  their  part  to  give  full  effect  to  the  provisions  of  the  treaty  between  the 
United  States  and  Great  Britain  signed  at  the  city  of  Washington  on  the 
eighth  day  of  May,  eighteen  hundred  and  seventy -one,  as  contained  in  articles 
eighteenth  to  twenty -fifth,  inclusive,  and  article  thirtieth  of  said  treaty,  he  is 
hereby  authorized  to  issue  his  proclamation  declaring  that  he  has  such  evidence, 
and  thereupon,  from  the  date  of  such  proclamation,  and  so  long  as  the  said 
articles  eighteenth  to  twenty -fifth  inclusive,  and  article  thirtieth  of  said  treaty, 
shall  remain  in  force,  according  to  the  terms  and  conditions  of  article  thirty- 
third  of  said  treaty,  all  fish-oil  and  fish  of  aii  kinds,  (except  fish  of  the  inland 
lakes  and  of  the  rivers  falling  into  them,  and  except  fish  preserved  in  oil,)  being 
the  produce  of  the  fisheries  of  the  Dominion  of  Canada  or  of  Prince  Edward's 
Island,  shall  be  admitted  into  the  United  States  free  of  duty  (818)  ;  and  when- 
ever the  colony  of  Newfoundland  shall  give  its  consent  to  the  application  of 
the  stipulations  and  provisions  of  the  said  articles  eighteenth  to  twenty-fiftli  of 
said  treaty,  inclusive,  to  that  colony,  and  the  legislature  thereof  and  the  Impe- 
rial Parliament  shall  pass  the  necessary  laws  for  that  purpose,  the  above- 
enumerated  articles,  being  the  produce  of  the  fisheries  of  the  colony  of  New- 
foundland, shall  be  admitted  into  the  United  States  free  of  duty,  from  and  after 
the  date  of  a  proclamation  by  the  President  of  the  United  States,  declaring 
that  he  has  satisfactory'-  evidence  that  the  said  colony  of  Newfoundland  has 
consented,  in  a  due  and  proper  manner,  to  have  the  provisions  of  the  said 
articles  eighteenth  to  twenty-fifth,  inclusive,  of  the  said  treat}-  extended  to  it, 
and  to  allow  the  United  States  the  full  benefits  of  all  the  stipulations  therein 
contained,  and  shall  be  so  admitted  free  of  duty,  so  long  as  the  said  articles 
eighteenth  to  twenty-fifth,  inclusive,  and  article  thirtieth,  of  said  treaty,  shall 
remain  in  force,  according  to  the  terms  and  conditions  of  article  thirty-third  of 
said  treaty  (819) ;  but  the  provisions  of  this  section  shall  not  apply  to  any 
articles  of  merchandise  mentioned  therein  which  were  held  in  bond  by  the 
customs  oflScers  of  the  United  States  on  the  first  day  of  July,  eighteen  hundred 
and  seventy-three.  (822.) 

1807.  Sec.  2507.  Whenever  any  vessel  laden  with  merchandise  in  whole  or 
m  part  subject  to  duty  has  been  sunk  in  any  river,  harbor,  bay,  or  waters  sub- 
ject to  the  jurisdiction  of  the  United  States,  and  within  its  limits,  for  the  period 


38  DIGEST  OF  STATUTES. 

of  two  years,  and  is  abandoned  by  the  owner  thereof,  any  person  who  may 
raise  such  vessel  shall  be  permitted  to  bring  any  merchandise  recovered  there* 
from  into  the  port  nearest  to  the  place  where  such  vessel  was  so  raised,  free 
from  the  payment  of  any  duty  thereupon,  and  without  being  obliged  to  enter 
the  same  at  the  custom-house ;  but  under  such  regulations  as  the  Secretary  of 
the  Treasury  may  prescribe.  (24.) 

1808.  Sec.  2508.  The  produce  of  the  forests  of  the  State  of  Maine  upon 
the  Saint  John  River  and  its  tributaries,  owned  by  American  citizens,  and 
sawed  or  hewed  in  the  Province  of  New  Brunswick  by  American  citizens,  the 
same  being  unmanufactured  in  whole  or  in  part,  which  is  now  admitted  into 
ttie  ports  of  the  United  States  free  of  duty,  shall  continue  to  be  so  admitted 
under  such  regulations  as  the  Secretary  of  the  Treasury  shall,  from  time  to 
time,  prescribe.  (480,  see  amendment,  post,  2236.) 

1809.  Sec.  2509.  The  produce  of  the  forests  of  the  State  of  Maine  upon  the 
Saint  Croix  River  and  its  tributaries,  owned  by  American  citizens,  and  sawed 
in  the  Province  of  New  Brunswick  by  American  citizens,  the  same  being  un- 
manufactured in  whole  or  in  part,  and  having  paid  the  same  taxes  as  other 
American  lumber  on  that  river,  shall  be  admitted  into  the  ports  of  the  United 
States  free  of  dut}^,  under  such  regulations  as  the  Secretary  of  the  Treasury 
shall,  from  time  to  time,  prescribe.  (482.) 

1810.  Sec.  2510.  Machinery  for  the  manufacture  of  beet  sugar,  and  imported 
for  that  purpose  solely,  shall  be  exempted  from  duty.  (542.) 

1811.  Sec.  2511.  Machinery  for  repair  may  be  imported  into  the  United  States 
without  payment  of  duty,  under  bond,  to  be  given  in  double  the  appraised  value 
thereof,  to  be  withdrawn  and  exported  after  said  machinery  shall  have  been  re- 
paired; and  the  Secretary  of  the  Treasury  is  authorized  and  directed  to  pre- 
scribe such  rules  and  regulations  as  may  be  necessary  to  protect  the  revenue 
against  fraud,  and  secure  the  identity  and  character  of  all  such  importations 
when  again  withdrawn  and  exported,  restricting  and  limiting  the  export  and 
withdrawal  to  the  same  port  of  entry  where  imported,  and  also  limiting  all 
bonds  to  a  period  of  time  of  not  more  than  six  months  from  the  date  of  the 
importation.  (578.) 

1812.  Sec.  2512.  All  paintings,  statuary,  and  photographic  pictures  imported 
into  the  United  States  for  exhibition  by  any  association  duly  authorized  under 
the  laws  of  the  United  States  or  any  State  for  the  promotion  and  encourage- 
ment of  science,  art,  or  industry,  and  not  intended  for  sale,  shall  be  admitted 
free  of  duty,  under  such  regulations  as  the  Secretary  of  the  Treasury  shall  pre- 
scribe. But  bonds  shall  be  given  for  the  payment  to  the  United  States  of  such 
duties  as  are  now  imposed  by  law  upon  any  and  all  of  such  articles  as  shall  not 
be  re-exported  within  six  months  after  such  importation.  (696.) 

1813.  Sec.  2513.  All  lumber,  timber,  hemp,  manila,  and  iron  and  steel  rods, 
bars,  spikes,  nails,  and  bolts,  and  copper  and  composition  metal  which  may  be 
necessary  for  the  construction  and  equipment  of  vessels  built  in  the  United 
States  for  the  purpose  of  being  employed  in  the  foreign  trade,  including  the 
trade  between  the  Atlantic  and  Pacific  ports  of  the  United  States,  and  finished 
after  the  sixth  day  of  June,  eighteen  hundred  and  seventy-two,  may  be  imported 
in  bond,  under  such  regulations  as  the  Secretary  of  the  Treasury  may  prescribe; 
and,  upon  proof  that  such  materials  have  been  used  for  such  purpose,  no  duties 
shall  be  paid  thereon.  But  vessels  receiving  the  benefit  of  this  section  shall 
not  be  allowed  to  engage  in  the  coastwise  trade  of  the  United  States  more  than 
two  months  in  any  one  year,  except  upon  the  payment  to  the  United  States  of 
the  duties  on  which  a  rebate  is  herein  allowed.  (788.) 

1814.  Sec.  2514.  All  articles  of  foreign  production  needed  for  the  repair  of 
American  vessels  engaged  exclusively  in  foreign  trade  may  be  withdrawn  from 
bonded  warehouses  free  of  duty,  under  such  regulations  as  the  Secretary  of 
the  Treasury  may  prescribe.  (788,  second  proviso,  2287.) 

1815.  Sec.  2515.  That  no  dut}^  shall  be  levied  or  collected  on  the  importation 


DIGEST  OF  STATUTES.  39 

of  peltries  brought  into  the  Territories  of  the  United  States,  nor  on  the  proper 
goods  and  effects,  of  whatever  nature,  of  Indians  passing  or  repassing  the 
boundarjMine  aforesaid,  unless  the  same  be  goods  in  bales  or  other  large  pack- 
ages unusual  among  Indians,  which  shall  not  be  considered  as  goods  belonging 
to  Indians,  nor  be  entitled  to  the  exemption  from  duty  aforesaid.  (G  b.) 

1816.  Sec.  2516.  There  shall  be  levied,  collected,  and  paid  on  the  importation 
of  all  raw  or  unmanufactured  articles,  not  herein  enumerated  or  provided  for, 
a  duty  of  ten  per  centum  ad  valorem  ;  and  on  all  articles  manufactured  in  whole 
or  in  part,  not  herein  enumerated  or  provided  for,  a  duty  of  twenty  per  centum 
ad  valorem.  (168,  458.) 


TITLE  XXXiy. 

COLLECTION  OF  DUTIES  UPON  IMPORTS. 
CHAPTER  ONE. 

COLLECTION-DISTRICTS,   PORTS,    AND    OFFICERS. 

1817.  Sec.  2580.  The  Secretary  of  the  Treasury  shall  appoint  inspectors  of 
the  customs  to  reside  at  San  Antonio,  Eagle  Pass,  the  Presidio  del  Norte,  and 
San  Elizario,  or  at  such  other  points  as  he  may  designate,  not  exceeding  four 
in  number,  upon  the  routes  by  which  goods  entered  and  bonded  and  withdrawn 
from  warehouse  may,  in  pursuance  of  law,  be  exported  to  Mexico;  and  such 
inspectors  shall  make  a  report  semi-annually  to  the  Secretary  of  the  Treasury 
of  all  the  trade  that  passes  under  inspection,  stating  the  number  of  packages, 
description  of  goods,  their  value,  and  the  names  of  tlie  exporters.* 

1818.  Sec.  2581.  All  merchandise  transported  in  bond  to  the  port  of  Browns- 
ville from  any  other  port  in  the  United  States,  by  Brazos  Harbor,  may,  on  arrival 
in  that  harbor,  be  transshipped  under  such  regulations,  not  inconsistent  with  law, 
as  the  Secretary  of  the  Treasury  may  prescribe,  in  other  vessels  for  transpor- 
tation by  the  Rio  Grande  to  Brownsville;  and  all  merchandise  imported  into 
the  district  by  Brazos  Harbor,  from  any  foreign  country,  may  in  like  manner 
be  transshipped  to  Brownsville  as  provided  for  goods,  wares,  and  merchandise 
transshipped  in  bond.f 

1819.  Sec.  2608.  There  shall  be  appointed  by  the  President,  by  and  with  the 
advice  and  consent  of  the  Senate,  four  appraisers  of  merchandise,  who  shall  be 
employed  in  visiting  such  ports  of  entry  in  the  United  States,  under  the  direc- 
tion of  the  Secretary,  as  may  be  deemed  useful  by  him  for  the  security  of  the 
revenue,  and  shall  at  such  ports  afford  such  aid  and  assistance  in  the  appraise- 
ment of  merchandise  thereat  as  may  be  deemed  necessary  by  the  Secretary  of 
the  Treasury  to  protect  and  insure  uniformity  in  the  collection  of  the  revenue 
from  customs.  (37.) 

1820.  Sec.  2609.  Whenever  an  appraisement  of  imported  merchandise  is  to 
be  made  at  any  port  for  which  no  appraiser  is  provided  by  law,  the  collector  of 
the  district  shall  appoint  two  respectable  resident  merchants,  who  shall  be  the 
appraisers  of  such  merchandise.  (14  6.) 

1821.  Sec.  2610.  Every  merchant  who,  after  being  chosen  by  the  collector  as 
provided  in  the  preceding  section,  and  after  due  notice  of  such  choice  has  been 

*  Act  of  August  30,  1852,  ch.  96,  §  3. 

t  Act  of  Juue  16, 1860,  ch.  134,  2  4.    12tli  Stat.  39. 


40  DIGEST  OF  STATUTES. 

given  to  him  in  writing,  declines  or  neglects  to  assist  at  such  appraisement, 
shall  be  liable  to  a  penalty  not  exceeding  fifty  dollars,  and  to  the  costs  of  prose- 
cution therefor.* 

1822.  Sec.  2611.  Special  examiners  of  drugs,  medicines,  chemiljals,  and  so 
forth,  shall,  before  entering  upon  their  duties,  take  and  subscribe  an  oath  faith- 
full}^  and  diligently  to  perform  such  duties,  and  to  use  their  best  endeavors  to 
prevent  and  detect  frauds  upon  the  revenue  of  the  United  States ;  which  oath 
shall  be  administered  hy  the  collector  of  the  port  or  district  where  the  examiner 
making  it  is  employed.  (33.) 

1823.  Sec.  2612.  The  Secretary  of  the  Treasury  shall  give  to  the  collectors 
of  districts  for  which  an  examiner  of  drugs,  medicines,  and  chemicals  is  not 
provided  by  law,  such  instructions  as  he  may  deem  necessary  to  prevent  the 
importation  of  adulterated  and  spurious  drugs  and  medicines.  (32.) 


CHAPTER  FOUR. 

ENTRY   OP    MERCHANDISE. 

1824.  Sec.  2766.  The  word  "merchandise,"  as  used  in  this  Title,  may  include 
goods,  wares,  and  chattels  of  every  description  capable  of  being  imported. 

1825.  Sec.  2767.  The  word  "  port,"  as  used  in  this  Title,  may  include  any 
place  from  which  merchandise  can  be  shipped  for  importation,  or  at  which 
merchandise  can  be  imported. 

«  1826.  Sec.  2768.  The  word  "  master,"  as  used  in  this  Title,  may  include  any 
person  having  the  chief  charge  or  command  of  the  employment  and  navigation 
of  a  vessel. 

1827.  Sec.  2769.  In  cases  where  the  forms  of  official  documents,  as  prescribed 
by  this  Title,  shall  be  substantially  complied  with  and  observed,  according  to 
the  true  intent  thereof,  no  penalty  or  forfeiture  shall  be  incurred  by  a  deviation 
therefrom.f 

1828.  Sec.  2794.  Every  importer  of  distilled  spirits  or  wines,  or  person  to 
whom  distilled  spirits  or  wines  are  consigned,  shall  make  a  separate  and  ad- 
ditional entry  thereof,  specifying  the  name  of  the  vessel,  and  her  master,  in 
which,  and  the  place  from  which,  such  spirits  or  wines  were  imported,  together 
with  th^  quantity  and  quaUty  thereof,  and  a  particular  detail  of  the  casks  or 
receptacles  containing  the  same,  with  their  marks  and  numbers ;  such  entry 
shall  be  subscribed  by  the  person  making  the  same,  for  himself,  or  in  behalf  of 
the  person  for  whom  such  entry  is  made,  and  shall  be  certified  by  the  collector, 
before  whom  it  is  made,  as  a  true  copy,  and  conformable  to  the  general  entry 
before  directed,  in  respect  to  all  distilled  spirits  and  wines  therein  contained; 
such  entry  thus  certified  shall  be  transmitted  to  the  surveyor  or  oflflcer  acting 
as  inspector  of  the  revenue  for  the  port  where  it  is  intended  to  commence  the 

■delivery  of  such  spirits  or  wines. J 

1829.  Sec.  2795.  In  order  to  ascertain  what  articles  ought  to  be  exempt  from 
dutj^  as  the  sea-stores  of  a  vessel,  the  master  shall  particularly  specify  the 
articles,  in  the  report  or  manifest  to  be  by  him  made,  designating  them  as  the 
sea-stores  of  such  vessel ;  and  in  the  oath  to  be  taken  by  such  master,  on  mak- 
ing such  report,  he  shall  declare  that  the  articles  so  specified  as  sea-stores  are 
truly  such,  and  are  not  intended  by  way  of  merchandise  or  for  sale ;  where- 
upon the  articles  shall  be  free  from  duty.  (3.) 

*  Act  of  March  t,  1823,  ch.  21,  §  19.  3d  Stat.  736. 
+  Act  of  March  2,  1799,  ch.  22,  g  111.  1  Stat.  704. 
X  Act  of  March  2, 1799,  ch.  22,  §  37.    1  Stat.  658. 


DIGEST  OF  STATUTES.  41 

1830.  Sec.  2796.  Whenever  it  appears  to  the  collector  to  whom  a  report  and 
manifest  of  sea-stores  are  delivered,  together  with  the  naval  officer,  where  there 
is  one,  or  alone,  where  there  is  no  naval  officer,  that  the  quantities  of  the  articles, 
or  any  part  thereof,  reported  as  sea-stores,  are  excessive,  the  collector,  jointly 
with  the  naval  officer,  or  alone,  as  the  case  may  be,  may  in  his  discretion  esti- 
mate the  amount  of  the  duty  on  such  excess ;  which  shall  be  forthwith  paid  by 
the  master,  to  the  collector,  on  pain  of  forfeiting  the  value  of  such  excess.  (3.) 

1831.  Sec.  2797.  If  any  other  or  greater  quantity  of  articles  are  found  on 
board  such  vessel  as  sea-stores  than  are  specified  in  an  entry  of  sea-stores,  or 
if  any  of  the  articles  are  landed  without  a  permit  first  obtained  from  the  col- 
lector, and  naval  oflScer  if  any,  for  that  purpose,  all  such  articles  as  are  not^ 
included  in  the  report  or  manifest  by  the  master,  and  all  which  are  landed 
without  a  permit,  shall  be  forfeited,  and  may  be  seized  ;  and  the  master  shall 
moreover  be  liable  to  a  penaltv  of  treble  the  value  of  the  articles  omitted  or 
landed.  (3.) 

1832.  Sec.  2798.  The  master  of  any  vessel  propelled  by  steam,  arriving  at 
any  port  in  the  United  States,  may  retain  all  the  coal  such  vessel  may  have  on 
board  at  the  time  of  her  arrival,  and  may  proceed  with  such  coal  to  a  foreign 
port,  without  being  required  to  land  the  same  in  the  United  States,  or  to  pay 
any  duty  thereon.  (19  b.) 

1833.  Sec.  2799.  In  order  to  ascertain  what  articles  ought  to  be  exempted  as 
the  wearing  apparel,  and  other  personal  baggage,  and  the  tools  or  implements 
of  a  mechanical  trade  only,  of  persons  who  arrive  in  the  United  States,  due 
entry  thereof,  as  of  other  merchandise^  but  separate  and  distinct  from  that  of 
any  other  merchandise,  imported  from  a  foreign  port,  shall  be  made  with  the 
collector  of  the  district  in  which  the  articles  are  intended  to  be  landed  by  the 
owner  thereof,  or  his  agent,  expressing  the  persons  by  whom  or  fior  whom  such 
entry  is  made,  and  particularizing  the  several  packages,  and  their  contents, 
with  their  marks  and  numbers ;  and  the  person  who  shall  make  the  entry  shall 
take  and  subscribe  an  oath  before  the  collector,  declaring  that  the  entry  sub- 
scribed by  him  and  to  which  the  oath  is  annexed  contains,  to  the  best  of  his 
knowledge  and  belief,  a  just  and  true  account  of  the  contents  of  the  several 
packages  mentioned  in  the  entry,  specifying  the  name  of  the  vessel,  of  her 
master,  and  of  the  port  from  which  she  has  arrived ;  and  that  such  packages 
contain  no  merchandise  whatever  other  than  wearing  apparel,  personal  baggage, 
or,  as  the  case  may  be,  tools  of  trade,  specifying  it ;  that  they  are  all  the  prop- 
erty of  a  person  named  who  has  arrived,  or  is  shortly  expected  to  arrive  in  the 
United  States,  and  are  not  directly  or  indirectly  imported  for  any  other,  or 
intended  for  sale.* 

1834.  Sec.  2800.  Whenever  the  person  making  entry  of  any  articles  as  wear- 
ing apparel,  personal  baggage,  tools,  or  implements,  is  not  the  owner  of  them, 
he  shall  give  bond  with  one  or  more  sureties,  to  the  satisfaction  of  the  collector, 
in  a  sum  equal  to  the  duties  on  like  articles  imported  subject  to  dut}-,  upon  the 
condition  that  the  owner  of  the  articles  shall,  within  one  year,  personally  make 
an  oath  such  as  is  prescribed  in  the  preceding  section.^ 

1835.  Sec.  2801.  On  compliance  with  the  two  preceding  sections,  and  not 
otherwise,  a  permit  shall  be  granted  for  landing  such  articles.  But, whenever 
the  collector  and  the  naval  officer,  if  any,  think  proper,  they  may  direct  the 
baggage  of  any  person  arriving  within  the  United  States  to  be  examined  by 
the  survej^or  of  the  port,  or  by  an  inspector  of  the  customs,  who  shall  make  a 
return  of  the  same ;  and  if  any  articles  are  contained  therein  which  in  their 
opinion  ought  not  to  be  exempted  from  duty,  due  entry  of  them  shall  be  made 
and  the  duties  thereon  paid.| 

1836.  Sec.  2802.  Whenever  any  article  subject  to  duty  is  found  in  the  bag- 


•  Act  of  March  22, 1799,  eh.  22,  §  46.    1  Stat.  661. 
t  Act  of  March  22, 1799,  ch.  22,  §  46.    1  Stat.  662. 


42  DIGEST  OF  STATUTES. 

gage  of  any  person  arriving  within  the  United  States,  which  was  not,  at  the 
time  of  making  entry  for  such  baggage,  mentioned  to  the  collector  before  whom 
such  entry  was  made,  by  the  person  making  entry,  such  article  shall  be  for- 
feited, and  the  person  in  whose  baggage  it  is  found  shall  be  liable  to  a  penalty 
of  treble  the  value  of  such  article.* 

1837.  Sec.  2803.  Any  baggage  or  personal  effects  arriving  in  the  United 
States,  in  transit  to  smy  foreign  country,  may  be  delivered  by  the  parties  having 
it  in  charge  to  the  collector  of  the  proper  district,  to  be  by  him  retained  with- 
out the  payment  or  exaction  of  any  import  duty,  and  to  be  delivered  to  such 
parties  on  their  departure  for  their  foreign  destination,  under  such  rules,  regu- 
lations, and  fees  as  the  Secretary  of  the  Treasury  may  prescribe.  (465.) 

1838.  Sec.  2804.  No  cigars  shall  be  imported  unless  the  same  are  packed  in 
boxes  of  not  more  than  five  hundred  cigars  in  each  box;  and  no  entry  of  any 
imported  cigars  shall  be  allowed  of  less  quantity  than  three  thousand  in  a 
single  package  ;  and  all  cigars  on  importation  shall  be  placed  in  public  store  or 
bonded  warehouse,  and  shall  not  be  removed  therefrom  until  the  same  shall 
have  been  inspected  and  a  stamp  affixed  to  each  box  indicating  such  inspection, 
with  the  date  thereof  And  the  Secretary  of  the  Treasury  is  hereby  authorized 
to  provide  the  requisite  stamps,  and  to  make  all  necessary  regulations  for 
carrying  the  above  provisions  of  law  into  effect.  (507.) 

1839.  Sec.  2837.  All  invoices  shall  be  made  out  in  the  weights  or  measures 
of  the  country  or  place  from  which  the  importation  is  made,  and  shall  contain 
a  true  statement  of  the  actual  weights  or  measures  of  such  merchandise,  with- 
out any  respect  to  the  weights  or  measures  of  the  United  States.  (463.) 

1840.  Sec.  2838.  All  invoices  of  merchandise  subject  to  a  duty  ad  valorem 
shall  be  made  out  in  the  currenc}^  of  the  place  or  country  from  whence  the  im- 
portation shall  be  made,  and  shall  contain  a  true  statement  of  the  actual  cost 
of  such  merchandise,  in  such  foreign  currency  or  currencies,  without  any  respect 
to  the  value  of  the  coins  of  the  United  States,  or  of  foreign  coins,  by  law  made 
current  within  the  United  States,  in  such  foreign  place  or  country.  (12.) 

1841.  Sec.  2839.  If  any  merchandise,  of  which  entry  has  been  made  in  the 
office  of  a  collector,  is  not  invoiced  according  to  the  actual  cost  thereof  at  the 
place  of  exportation,  with  design  to  evade  payment  of  dut^,  all  such  merchan- 
dise, or  the  value  thereof,  to  be  recovered  of  the  person  making  entry,  shall  be 
forfeited.f 

1842.  Sec.  2852.  When  any  merchandise  is  admitted  to  an  entry  upon  in- 
voice, the  collector  of  the  port  in  which  the  same  is  entered  shall  certify  the 
same  under  his  official  seal ;  and  no  other  evidence  of  the  value  of  such  mer- 
chandise shall  be  admitted  on  the  part  of  the  owner  thereof,  in  any  court  of  the 
United  States,  except  in  corroboration  of  such  entry.J 

1843.  Sec.  2853.  All  invoices  of  merchandise  imported  from  any  foreign 
country  shall  be  made  in  triplicate,  and  signed  by  the  person  owning  or  ship- 
ping such  merchandise,  if  the  same  has  actually  been  purchased,  or  by  the 
manufacturer  or  owner  thereof,  if  the  same  has  been  procured  otherwise  than 
b}^  purchase,  or  by  the  duly  authorized  agent  of  such  purchaser,  manufacturer, 
or  owner.  (310.) 

1844.  S,ec.  2854.  All  such  invoices  shall,  at  or  before  the  shipment  of  the 
merchandise,  be  produced  to  the  consul,  vice-consul,  or  commercial  agent  of 
the  United  States  nearest  the  place  of  shipment,  for  the  use  of  the  United 
States,  and  shall  have  indorsed  thereon,  when  so  produced,  a  declaration  signed 
by  the  purchaser,  manufacturer,  owner,  or  agent,  setting  forth  that  the  invoice 
is  in  all  respects  true;  that  it  contains,  if  the  merchandise  mentioned  therein  is 
subject  to  ad  valorem  duty,  and  was  obtained  by  purchase,  a  true  and  full 
Btatement  of  the  time  when  and  the  place  where  the  same  was  purchased,  and 


Act  of  March  22,  1799,  ch.  22,  §  46.    1  Stat.  662. 
Act  of  March  2,  1799,  ch.  22,  2  66.    1  Stat.  677. 
Act  of  March  1, 1823,  ch.  21,  §  23.    3  Stat.  737. 


DIGEST  OF  STATUTES  43 

the  actual  cost  thereof,  and  of  all  charges  thereon  ;  and  that  no  discounts, 
bounties,  or  drawbacks  are  contained  in  the  invoice  but  such  as  have  actually' 
been  allowed  thereon;  and  when  obtained  in  any  other  manner  than  b}'  pur- 
chase, the  actual  market-value  thereof  at  the  time  and  place  when  and  where 
the  same  was  procured  or  manufactured ;  and,  if  subject  to  specific  dut^',  the 
actual  quantity  thereof;  and  that  no  ditferent  invoice  of  the  merchandise,  men- 
tioned in  the  invoice  so  produced,  has  been  or  will  be  furnished  to  any  one.  If 
the  merchandise  was  actuall}^  purchased,  the  declaration  shall  also  contain  a 
statement  that  the  currency  in  which  such  invoice  is  made  out  is  the  currency 
which  was  actuallj'  paid  for  the  merchandise  by  the  purchaser.  (310.) 

1845.  Sec.  2855.  The  person  so  producing  such  invoice  shall  at  the  same 
time  declare  to  such  consul,  vice-consul,  or  commercial  agent  the  port  in  the 
United  States  at  which  it  is  intended  to  make  entry  of  merchandise;  where- 
upon the  consul,  vice-consul,  or  commercial  agent  shall  indorse  upon  each  of 
the  triplicates  a  certificate,  under  his  hand  and  official  seal,  stating  that  the 
invoice  has  been  produced  to  him,  with  the  date  of  such  production,  and  the 
name  of  the  person  by  whom  the  same  was  produced,  and  the  port  in  the  United 
States  at  which  it  shall  be  the  declared  intention  to  make  entry  of  the  mer- 
chandise therein  mentioned.  The  consul,  vice-consul,  or  commercial  agent 
shall  then  deliver  to  the  person  producing  the  same,  one  of  the  triplicates,  to 
be  used  in  making  entry  of  the  merchandise ;  shall  file  another  in  his  oflice,  to 
be  there  carefuU}^  preserved ;  and  shall,  as  soon  as  practicable,  transmit  the  re- 
maining one  to  the  collector  of  the  port  of  the  United  States  at  which  it  shall 
be  declared  to  be  the  intention  to  make  entry  of  the  merchandise.   (310.) 

1846.  Sec.  2856.  In  case  of  merchandise  imported  from  a  foreign  country 
adjacent  to  the  United  States,  the  declaration  in  the  two  preceding  sections 
required,  ma}'  be  made  to,  and  the  certificate  indorsed  by,  the  consul,  vice- 
consul,  or  commercial  agent  at  or  nearest  to  the  port  of  clearance  for  the  United 
States.* 

1847.  Sec.  2857.  Whenever,  from  a  change  of  the  destination  of  any  mer- 
chandise, after  the  production  of  the  invoice  thereof  to  the  consul,  vice-consul, 
or  commercial  agent,  or  from  other  cause,  the  triplicate  transmitted  to  the  col- 
lector of  the  port  to  which  such  merchandise  was  originally  destined,  is  not 
received  at  the  port  where  the  same  actually  arrives,  and  where  it  is  desired  to 
make  entry  thereof,  the  merchandise  ma}^  be  admitted  to  an  entry  on  the  exe- 
cution by  the  owner,  consignee,  or  agent,  of  a  bond,  with  suflScient  security,  in 
double  the  amount  of  duty  apparently  due,  conditioned  for  the  payment  of  the 
duty  which  shall  be  found  to  be  actually  due  thereon.  The  collector  of  the 
port  where  such  entry  shall  be  made  shall  immediately  notify  the  consul,  vice- 
consul,  or  commercial  agent  to  whom  such  inv^oice  has  been  produced,  to  trans- 
mit to  such  collector  a  certified  copy  thereof;  and  such  consul,  vice-consul,  or 
commercial  agent  shall  transmit  the  same  accordingly  without  delay ;  and  the 
duty  shall  not  be  finally  liquidated  until  such  triplicate,  or  a  certified  copy 
thereof,  shall  have  been  received.  Such  liquidation,  however,  shall  not  be  de- 
layed longer  than  eighteen  months  from  the  time  of  making  such  entry.  (310.) 

1848.  Sec.  2858.  Whenever,  from  accident  or  other  cause,  it  has  become  im- 
practicable for  the  person  desiring  to  make  entry  of  any  merchandise,  to  pro- 
duce, at  the  time  of  making  such  entry,  any  invoice  thereof,  as  hereinbefore 
required,  it  shall  be  lawful  for  the  Secretary  of  the  Treasury  to  authorize  the 
entry  of  such  merchandise  upon  such  terms  and  in  accordance  with  such  gen- 
eral or  special  regulations  as  he  may  prescribe.  The  Secretar}^  of  the  Treasury 
is  hereby  invested  with  the  like  powers  of  remission  in  cases  of  forfeiture  arising 
under  the  foregoing  provisions  as  in  other  cases  of  forfeiture  under  the  revenue 
laws.  (310,  2d  Pro V.) 

1849.  Sec.  2859.  The  six  preceding  sections  shall  not  apply  to  countries 

*  Act  of  July  27, 1868,  ch.  254.  15th  Stat.  226. 


44  DIGEST  OF  STATUTES. 

where  there  is  no  consul,  vice-consul,  or  commercial  agent  of  the  United  States 
And  whenever  the  value  of  the  imported  merchandise  does  not  exceed  one 
hundred  dollars,  the  collector  may  admit  it  to  entry  without  the  production  of 
the  triplicate  invoice,  and  without  submitting  the  question  to  the  Secretary  of 
the  Treasury,  if  he  is  satisfied  that  the  neglect  to  produce  such  invoice  was  un- 
intentional and  that  the  importation  was  made  in  good  faith,  and  without  any 
purpose  of  defrauding  or  evading  the  revenue  laws.  (310,  483.) 

1850.  Sec.  2860.  Except  as  allowed  in  the  four  preceding  sections,  no  mer- 
chandise imported  from  any  foreign  place  or  country  shall  be  admitted  to  an 
entry  unless  the  invoice  presented  in  all  respects  conforms  to  the  requirements 
of  sections  twenty-eight  hundred  and  fifty-three,  twenty-eight  hundred  and 
fifty-four,  and  twenty-eight  hundred  and  fiftj^-five,  and  has  thereon  the  certifi- 
cate of  the  consul,  rice-consul,  or  commercial  agent  in  those  sections  specified, 
nor  unless  the  invoice  is  verified  at  the  time  of  making  such  entry  by  the  oath 
of  the  owner  or  consignee,  or  of  the  authorized  agent  of  the  owner  or  consignee, 
certifying  that  the  invoice  and  the  declaration  thereon  are  in  all  respects  true, 
and  were  made  b3^  the  person  by  whom  the  same  purports  to  have  been  made, 
nor,  unless  the  triplicate  transmitted  by  the  consul,  vice-consul,  or  commercial 
agent  to  the  collector  has  been  received  by  him.  (310.) 

1851.  Sec.  2861.  No  consular  officer  of  the  United  States  shall  grant  a  cer- 
tificate for  merchandise  shipped  from  countries  adjacent  to  the  United  States, 
which  have  passed  a  consulate  after  purchase  for  shipment.  (815.) 

1852.  Sec.  2862.  All  consular  officers  are  hereby  authorized  to  require,  before 
certifying  any  invoice  under  the  provisions  of  the  preceding  sections,  satisfac- 
tory evidence,  either  by  the  oath  of  the  person  presenting  such  invoices  or 
otherwise,  that  such  invoices  are  correct  and  true.  In  the  exercise  of  the  dis- 
cretion hereby  given,  the  consular  officers  shall  be  governed  by  such  general 
or  special  regulations  or  instructions  as  may  from  time  to  time  be  established 
or  given  by  tlie  Secretary  of  State.* 

1853.  Sec.  2863.  All  consuls  and  commercial  agents  of  the  United  States 
having  any  knowledge  or  belief  of  any  case  or  practice  of  any  person  who 
obtains  verification  of  any  invoice  whereby  the  revenue  of  the  United  States  is 
or  may  be  defrauded,  shall  report  tlie  facts  to  the  collector  of  the  port  where 
the  revenue  is  or  may  be  defrauded,  or  to  the  Secretary  of  the  Treasury.  (304.) 

1854.  Sec.  2864.  If  any  owner,  consignee,  or  agent  of  any  merchandise  shall 
knowingly  make,  or  attempt  to  make,  an  entry  thereof  by  means  of  any  false 
invoice,  or  false  certificate  of  a  consul,  vice-consul,  or  commercial  agent,  or  of 
any  invoice  which  does  not  contain  a  true  statement  of  all  the  particulars  liere- 
inbefore  required,  or  by  means  of  any  other  false  or  fraudulent  document  or 
paper,  or  of  any  other  false  or  fraudulent  practice  or  appliance  whatsoever, 
such  merchandise,  or  the  value  thereof,  shall  be  forfeited.  (310,  2199.) 

1855.  Sec.  2865.  Every  person  who  make?  out  or  passes,  or  attempts  to  pass, 
through  the  custom-house  any  false,  forged,  or  fraudulent  invoice,  or  who  shall 
aid  or  abet  in  making  or  passing  such  false,  forged,  or  fraudulent  invoice,  shall 
be  deemed  guilty  of  a  misdemeanor,  punishable  by  a  fine  of  not  more  than  five 
thousand  dollars,  or  by  imprisonment  for  not  more  than  two  years,  or  both  in 
the  discretion  of  the  court.f    (See  amendment,  post,  2238.) 

1856.  Sec.  2866.  From  the  date  of  the  President's  proclamation  declaring 
that  he  has  evidence  that  the  Imperial  Parliament  of  Great  Britain,  the  Parlia- 
ment of  Canada,  and  the  legislature  of  Prince  Edward's  Island  have  passed 
laws  on  their  part  to  give  effect  to  the  provisions  of  the  treaty  of  Washington 
of  May  eighth,  eighteen  hundred  and  seventy-one,  as  contained  in  articles 
eighteen  to  twenty-five  inclusive,  and  article  thirty  of  said  treaty,  and  so  long 
as  said  articles  remain  in  force,  according  to  the  terms  and  conditions  of 
article  thirty-third  of  said  treaty,  all  goods,  wares,  or  merchandise  arriving  at 

»  Act  of  March  3, 1865,  ch.  111.    13th  Stat.  532. 

t  Act  of  August  30, 1842,  ch.  270,  g  19.    6th  Stat.  565. 


DIGEST  OF  STATUTES.  45 

the  ports  of  New  York,  Boston,  and  Portland,  and  any  other  ports  in  the 
United  States  which  liave  been,  or  may  from  time  to  time  be,  specially  desig- 
nated by  the  President  of  the  United  States  and  destined  for  Her  Britannic 
Majesty's  possessions  in  North  America,  may  be  entered  at  the  proper  custom- 
house and  conveyed  in  transit,  without  the  pa3^ment  of  duties,  through  the 
territory  of  the  United  States,  under  such  rules,  regulations,  and  conditions 
for  the  protection  of  the  revenue  as  the  Secretary  of  the  Treasury  may,  from 
time  to  time,  prescribe;  and,  under  like  rules,  regulations,  and  conditions, 
goods,  wares,  or  merchandise  may  be  conveyed  in  transit,  without  the  payment 
of  duties,  from  such  possessions,  through  the  territory  of  the  United  States, 
for  export  from  the  said  ports  of  the  United  States.  (820.) 


CHAPTER  FIVE. 

UNLADING. 

1857.  Sec.  2885.  The  officers  of  inspection  of  any  port  where  distilled  spirits 
or  wines  shall  be  landed,  shall,  upon  the  landing  thereof,  and  as  soon  as  the 
casks,  vessels,  and  cases  containing  the  same  shall  be  inspected,  gauged,  or 
measured,  brand  or  otherwise  mark  in  durable  characters,  the  several  casks, 
vessels,  and  cases  containing  the  same,  and  the  marks  shall  express  the  number 
of  casks,  vessels,  or  cases,  whether  of  spirits  or  wines,  marked  b}'  each  officer 
respectively,  in  each  year,  in  progressive  numbers  for  each  of  the  articles  ;  also 
the  port  of  importation,  the  name  of  the  vessel,  and  the  surname  of  the  master; 
also  each  kind  of  spirits  or  wines,  for  which  different  rates  of  duty  are  or  shall 
be  imposed,  the  number  of  gallons  in  each  cask  or  case,  and  the  rate  of  proof 
if  spirits ;  also  the  name  of  the  surveyor  or  chief  officer  of  inspection  for  the 
port,  and  the  date  of  importation  ;  of  all  which  particulars  the  chief  officers  of 
inspection  shall  keep  fair  and  correct  accounts,  in  books  to  be  provided  for 
that  purpose.  (2,  18,  19,  476,  496.) 

1858.  Sec.  2886.  On  the  sale  of  any  cask,  vessel,  or  case,  which  has  been  or 
shall  be  marked  as  containing  distilled  spirits  or  wines,  and  which  has  been 
emptied  of  its  contents,  and  prior  to  the  delivery  thereof  to  the  purchaser,  or 
any  removal  thereof,  the  marks  and  numbers,  which  shall  have  been  set  thereon, 
by  or  under  the  direction  of  any  officer  of  inspection,  shall  be  defaced  and 
obliterated  in  the  presence  of  some  officer  of  inspection  or  of  the  customs,  who 
shall,  on  due  notice  being  given,  attend  for  that  purpose,  at  which  time  the 
certificate  which  ought  to  accompany  such  chest,  vessel,  or  case,  shall  also  be- 
returned  and  cancelled.  Every  person  who  shall  obliterate,  counterfeit,  alter^ 
or  deface  any  mark  or  number  placed  by  an  officer  of  inspection  upon  any 
cask,  vessel,  or  case,  containing  distilled  spirits  or  wines,  or  any  certificate 
thereof;  or  who  shall  sell  or  in  any  way  alienate  or  remove  any  cask,  vessel,  or 
case,  which  has  been  emptied  of  its  contents,  before  the  marks  and  numbers,, 
set  thereon  pursuant  to  the  provisions  of  the  preceding  section,  shall  have 
been  defaced  or  obliterated,  in  presence  of  an  officer  of  inspection  ;  or  who 
shall  neglect  or  refuse  to  deliver  the  certificate  issued  to  accompany  the  cask,, 
chest,  vessel,  or  case,  of  which  the  marks  and  numbers  shall  have  been  defaced 
or  obliterated  in  manner  aforesaid,  on  being  thereto  required  by  an  officer  of 
inspection  or  of  the  customs,  shall  for  every  such  ofleuce  be  liable  to  a  penalty 
of  one  hundred  dollars,  with  costs  of  suit.  (2,  19,  476,  496.) 

1859.  Sec.  2895.  Whenever  any  Spanish  vessel  shall,  arrive  in  distress,  in 
any  port  of  the  United  States,  having  been  damaged  oii  the  coasts  or  within 
the  limits  of  the  United  States,  and  her  cargo  shall  have  been  ualaden,  in  coDr 


46  DIGEST  OF  STATUTES. 

formity  with  tJe  provisions  of  the  four  preceding  sections,  the  cargo,  or  any 
part  thereof,  may,  if  the  vessel  should  be  condemned  as  not  seaworth}',  or  be 
deemed  incapable  of  performing  her  original  voyage,  afterward  be  reladen  on 
board  any  other  vessel  under  the  inspection  of  the  officer  who  superintended 
the  landing  thereof,  or  other  proper  person.  No  duties,  charges,  or  fees  what- 
ever, shall  be  paid  on  such  part  of  the  cargo  as  may  be  reladen  and  carried 
awa}^  either  in  the  vessel  in  which  it  was  originally  imported,  or  in  any  other.* 
1860.  Sec.  2898.  In  estimating  the  allowance  for  tare  on  all  chests,  boxes, 
cases,  casks,  bags,  or  other  envelope  or  covering  of  all  articles  imported  liable 
to  pay  any  duty,  where  the  original  invoice  is  produced  at  the  time  of  making 
entry  thereof,  and  the  tare  shall  be  specified  therein,  the  collector,  if  he  sees 
fit,  or  the  collector  and  naval  officer,  if  any,  if  they  see  fit,  ma}',  with  the  con- 
sent of  the  consignees,  estimate  the  tare  according  to  such  invoice ;  but  in  all 
other  cases  the  real  tare  shall  be  allowed,  and  may  be  ascertained  under  such 
regulations  as  the  Secretary  of  the  Treasury  may 'from  time  to  time  prescribe; 
but  in  no  case  shall  there  be  any  allowance  for  draught.  (302.)| 


CHAPTER   SIX. 

APPRAISAL. 

1861.  Sec.  2899.  No  merchandise  liable  to  be  inspected  or  appraised  shall  be 
delivered  from  the  custody  of  the  officers  of  the  customs,  until  the  same  has 
been  inspected  or  appraised,  or  until  the  packages  sent  to  be  inspected  or  ap- 
praised shall  be  found  correctly  and  fairly  invoiced  and  put  up,  and  so  reported 
to  the  collector.  The  collector  may,  however,  at  the  request  of  the  owner, 
importer,  consignee,  or  agent,  take  bonds,  with  approved  security,  in  double 
the  estimated  value  of  such  merchandise,  conditioned  that  it  shall  be  delivered 
to  the  order  of  the  collector,  at  any  time  within  ten  daj-s  after  the  package  sent 
to  the  public  stores  has  been  appraised  and  reported  to  the  collector.  If  in  the 
meantime  any  package  shall  be  opened,  without  the  consent  of  the  collector  or 
surveyor  given  in  writing,  and  then  in  the  presence  of  one  of  the  inspectors  of 
the  customs,  or  if  the  package  is  not  delivered  to  the  order  of  the  collector, 
according  to  the  condition  of  the  bond,  the  bond  shall,  in  either  case,  be  for- 
feited.J: 

1862.  Sec.  2900.  The  owner,  consignee,  or  agent  of  any  merchandise  which 
has  been  actually  purchased,  or  procured  otherwise  than  by  purchase,  at  the 
time,  a^d  not  afterward,  when  he  shall  produce  his  original  invoice  to  the  col- 
lector and  make  and  verify  his  written  entry  of  his  merchandise,  may  make 
such  addition  in  the  entry  to  the  cost  or  value  given  in  the  invoice  as  in  his 
opinion  may  raise  the  same  to  the  actual  market-value  or  wholesale  price  of 
such  merchandise  at  the  period  of  exportation  to  the  United  States  in  the 
principal  markets  of  the  country  from  which  the  same  has  been  imported ;  and 
the  collector  within  whose  district  the  same  may  be  imported  or  entered  may 
cause  such  actual  market-value  or  wholesale  price  to  be  appraised ;  and  if  such 
appraised  value  shall  exceed  by  ten  per  centum  or  more  the  value  so  declared 
in  the  entry,  then,  in  addition  to  the  duties  imposed  by  law  on  the  same,  there 
shall  be  collected  a  duty  of  twenty  per  centum  ad  valorem  on  such  appraised 
value.  The  duty  shall  not,  however,  be  assessed  upon  an  amount  less  than  the 
invoice  or  entered  value.  (474.) 

1863.  Sec.  2901.  The  collector  shall  designate  on  the  invoice  at  least  one 

*  Act  of  Febniary  14,  1805,  ch.  15.    2(i  Stat.  214. 

t  The  word  here  given  as  "  draught,"  was  "draft"  in  the  Act  of  July  14, 1862  (ante,  302),  and  in  the  Act  of 
Marcli  12,  ITi'Q  (ante  5).  In  Marriott  t;.^  Briine  {9th  How.,  633),  it  was  held  that  this  word  should  be  "draft"," 
meaning  dust  and  dirt,  and  not  what  is  generally  meant  by  "draught"  or  "draft."    (1  Brightly,  368.) 

t  Act  of  May  28, 1830,  ch.  147,  g  4.    4th  Stat.  410. 


DIGEST  OF  STATUTES.  47 

package  of  every  invoice,  and  one  package  at  least  of  every  ten  packages  of 
merchandise,  and  a  greater  number  should  he  or  either  of  the  appraisers  deem 
it  necessarj^  imported  into  such  port,  to  be  opened,  examined,  and  appraised, 
and  shall  order  the  package  so  designated  to  the  public  stores  for  examination  ; 
and  if  any  package  be  found  by  the  appraisers  to  contain  any  article  not  speci- 
fied in  the  invoice,  and  they  or  a  majority  of  them  shall  be  of  opinion  that  such 
article  was  omitted  in  the  invoice  with  fraudulent  intent  on  the  part  of  the 
shipper,  owner,  or  agent,  the  contents  of  the  entire  package  in  which  the  article 
may  be,  shall  be  liable  to  seizure  and  forfeiture  on  conviction  thereof  before 
any  court  of  competent  jurisdiction ;  but  if  the  appraisers  shall  be  of  opinion 
that  no  such  fraudulent  intent  existed,  then  the  value  of  such  article  shall  be 
added  to  the  entry,  and  the  duties  thereon  paid  accordingly,  and  the  same  shall 
be  delivered  to  the  importer,  agent,  or  consignee.  Such  forfeiture  may,  how- 
ever, be  remitted  by  the  Secretary  of  the  Treasury  on  the  production  of  evi- 
dence satisfactory  to  him  that  no  fraud  was  intended.  (22  6.) 

1864.  Sec.  2902.  It  shall  be  the  duty  of  the  appraisers  of  the  United  States, 
and  every  of  them,  and  every  person  who  shall  act  as  such  appraiser,  or  of  the 
collector  and  naval  officer,  as  the  case  may  be,  by  all  reasonable  ways  and 
means  in  his  or  their  power,  to  ascertain,  estimate,  and  appraise  the  true  and 
actual  market-value  and  wholesale  price,  any  invoice  or  affidavit  thereto  to  the 
contrary  notwithstanding,  of  the  merchandise,  at  the  time  of  exportation,  and 
in  the  principal  markets  of  the  country  whence  the  same  has  been  imported 
into  the  United  States,  and  the  number  of  such  yards,  parcels,  or  quantities, 
and  such  actual  market-value  or  wholesale  price  of  every  of  them,  as  the  case 
may  require.  All  such  merchandise,  being  manufactured  of  wool,  or  whereof 
wool  shall  be  a  component  part,  which  shall  be  imported  into  the  United  States, 
in  an  unfinished  condition,  shall,  in  every  such  appraisal,  be  estimated  to  havQ 
been  at  the  time  of  exportation,  and  place  whence  the  same  was  imported  into 
the  United  States,  of  as  great  value  as  if  the  same  had  been  entirely  finished.* 

1865.  Sec.  2903.  The  President  may  cause  to  be  established  fit  and  proper 
regulations  for  estimating  the  duties  on  merchandise  imported  into  the  United 
States,  in  respect  to  which  the  original  cost  shall  be  exhibited  in  a  depreciated 
currency,  issued  and  circulated  under  authority  of  any  foreign  government.f 

1866.  Sec.  2904.  When  the  dut}^  upon  any  imports  shall  be  subject  to  be 
levied  upon  the  true  market-value  of  such  imports  in  the  principal  markets  of 
the  country  from  whence  the  importation  has  been  made,  or  at  the  port  of  ex- 
portation, the  duty  shall  be  estimated  and  collected  upon  the  value  on  the  day 
of  actual  shipment,  whenever  a  bill  of  lading  shall  be  presented  showing  the 
date  of  shipment,  and  which  shall  be  certified  by  a  certificate  of  the  United 
States  consul,  commercial  agent,  or  other  legally  authorized  deputy.  (172.) 

1867.  Sec.  2905.  In  all  cases  where  merchandise,  subject  to  ad-valorem  duty, 
or  on  which  the  duties  are  to  be  levied  upon  the  value  of  the  square  yard,  and 
in  all  cases  where  any  specific  quantity  or  parcel  of  such  merchandise  has  been 
imported  into  the  United  States  from  a  country  in  which  the  same  has  not  been 
manufactured  or  produced,  the  foreign  value  shall  be  appraised  and  estimated 
according  to  the  current  market-value  or  wholesale  price  of  similar  articles  at 
the  principal  markets  of  the  country  of  production  or  manufacture,  at  the 
period  of  the  exportation  of  such  merchandise  to  the  United  States.* 

1868.  Sec.  2906.  When  an  ad-valorem  rate  of  duty  is  imposed  on  any  imported 
merchandise,  or  when  the  duty  imposed  shall  be  regulated  by,  or  directed  to  be 
estimated  or  based  upon,  the  value  of  the  square  yard,  or  of  any  specified 
quantity  or  parcel  of  such  merchandise,  the  collector  within  whose  district  the 
same  shall  be  imported  or  entered  shall  cause  the  actual  market-value,  or  whole- 
sale price  thereof,  at  the  period  of  the  exportation  to  the  United  States,  in  the 

♦  Act  of  August  30,  1342,  ch.  270,  §  16.    5th  Stat.  563. 

t  Act  of  March  2, 179f9,  ch*  22,  §  61,  Proviso.    1st  Stat.  673. 


48  DIGEST  OF  STATUTES. 

principal  markets  of  the  country  from  whicli  the  same  has  beer,  imported,  to  be 
appraised,  and  such  appraised  value  shall  be  considered  the  value  upon  which 
duty  shall  be  assessed,  (474.) 

1869.  Sec.  2907.  In  determining  the  dutiable  value  of  merchandise,  there 
shall  be  added  to  the  cost,  or  to  the  actual  wholesale  price  or  general  market- 
value  at  the  time  of  exportation  in  the  principal  markets  of  the  country  from 
whence  the  same  has  been  imported  into  the  United  States,  the  cost  of  trans- 
portation, shipment,  and  transshipment,  with  all  the  expenses  included,  from 
the  place  of  growth,  production,  or  manufacture,  whether  by  land  or  water,  to 
the  vessel  in  which  shipment  is  made  to  the  United  States ;  the  value  of  th^ 
sack,  box,  or  covering  of  any  kind  in  which  such  merchandise  is  contained ; 
commission  at  the  usual  rates,  but  in  no  case  less  than  two  and  a  half  per  cen- 
tum ;  and  brokerage,  export  duty,  and  all  other  actual  or  usual  charges  for  put- 
ting up,  preparing,  and  packing  for  transportation  or  shipment.  All  charges 
of  a  general  character  incurred  in  the  purchase  of  a  general  invoice  shall  be 
distributed  pro  rata  among  all  parts  of  such  invoice ;  and  every  part  thereof 
charged  with  duties  based  on  value  shall  be  advanced  according  to  its  propor- 
tion, and  all  wines  or  other  articles  paying  specific  duty  by  grades  shall  be 
graded  and  pay  dut}'  according  to  the  actual  value  so  determined.  (516.) 

1870.  Sec.  2908.  All  additions  made  to  the  entered  value  of  merchandise  for 
charges  shall  be  regarded  as  part  of  the  actual  value  of  such  merchandise,  and 
if  such  addition  shall  exceed  by  ten  per  centum  the  value  declared  in  the  entry, 
in  addition  to  the  duties  imposed  by  law,  there  shall  be  collected  a  duty  of 
twenty  per  centum  on  such  value.  But  nothing  contained  in  this  and  the  pre- 
ceding section  shall  apply  to  long  combing  or  carpet  wools  costing  twelve  cents 
or  less  per  pound,  unless  the  charges  so  added  shall  carry  the  cost  above  twelve 
cents  per  pound,  in  which  case  one  cent  per  pound  duty  shall  be  added  (516, 
Provisos) :  Provided^  That  this  and  the  preceding  section  shall  not  be  construed 
as  impairing  the  provisions  relating  to  duties  on  the  several  classes  of  imported 
wools,  contained  in  Section  2504  under  Schedule  L. 

1871.  Sec.  2909.  [Where  the  actual  value  to  be  appraised,  estimated,  and  ascer- 
tained as  hereinbefore  stated,  of  any  merchandise  imported  into  the  United  States,  and 
subject  to  any  ad-valorem  duty,  or  whereon  the  duty  is  regulated  by  or  directed  to  be 
imposed  or  levied  on  the  value  of  the  square  yard,  or  other  parcel  or  quantity  thereof, 
shall  exceed  by  ten  per  centum  or  more  the  invoice  value,  then,  in  addition  to  the 
duty  imposed  by  law  on  the  same,  there  shall  be  levied  and  collected  on  such  mer- 
chandise twenty  per  centum  of  the  duty  imposed  on  the  same,  when  fairly  invoiced.  ] 
(21,  last  Proviso,  and  459  and  516.     Kepealed,  post,  2239.) 

1872.  Sec.  2910.  When  merchandise  of  the- same  material  or  description,  but 
of  different  values,  is  invoiced  at  an  average  price,  and  not  otherwise  provided 
for,  the  duty  shall  be  assessed  upon  the  whole  invoice  at  the  rate  to  which  the 
highest  valued  goods  in  such  invoice  are  subject.  (176.) 

1873.  Sec.  2911.  Whenever  articles  composed  wholly,  or  in  part,  of  wool  or 
cotton,  of  similar  kind,  but  different  quality,  are  found,  in  the  same  package, 
charged  at  an  average  price,  it  shall  be  the  duty  of  the  appraisers  to  adopt  the 
value  of  the  best  article  contained  in  such  package,  and  so  charged,  as  the 
average  value  of  the  whole.* 

1874.  Sec.  2912.  When  wool  of  different  qualities  is  imported  in  the  same 
bale,  bag,  or  package,  it  shall  be  appraised  by  the  appraiser,  to  determine  the; 
yate  of  duty  to  which  it  shall  be  subjected,  at  the  average  aggregate  value  of 
the  contents  of  the  bale,  bag,  or  package  ;  and  when  bales  of  different  qualities^ 
are  embraced  in  the  same  invoice  at  the  same  prices  whereby  the  average  price^ 
shall  be  reduced  more  than  ten  per  centum  below  the  value  of  the  bale  of  the- 
best  quality,  the  value  of  the  whole  shall  be  appraised  according  to  the  value 
of  the  bale  of  the  best  quality ;  and  no  bale,  bag,  or  package  shall  be  liable  to 

»  Act  of  July  14, 1832,  ch.  227,  §  13.   4th  Stat.  593. 


DIGEST  OF  STATUTES.  49 

a  less  rate  of  duty  in  consequence  of  being  invoiced  with  wool  of  loner  value. 
(531,  2d  Proviso.) 

1875.  Sec.  2913.  In  the  appraisement  of  kid  and  all  other  gloves  imported 
into  the  United  States  there  shall  be  no  discrimination  in  determining  by  ap- 
praisement the  foreign  market-vahie  of  such  goods,  whether  protected  by  trade- 
mark or  not;  and  in  no  case  shall  gloves  so  protected  by  trade-mark  be  ap- 
praised at  a  less  foreign  market-value  than  the  like  goods  not  so  protected  ;  and 
no  sale  or  pretended  sale  of  such  goods  shall  be  held  to  fix  the  value  of  the 
same.  (829.) 

1876.  Sec.  2914.  The  standard  by  which  the  color  and  grades  of  sugar  are 
to  be  regulated,  shall  be  selected  and  furnished  to  the  collectors  of  such  ports 
of  entry  as  may  be  necessary  by  the  Secretary  of  the  Treasur}-,  from  time  to 
time,  and  in  such  manner  as  he  may  deem  expedient.  (326,  Proviso.) 

1877.  Sec.  2915.  The  Secretarj^of  the  Treasury  shall,  by  regulation,  prescribe 
and  require  that  samples  from  packages  of  sugar  shall  be  taken  by  the  proper 
officers,  in  such  manner  as  to  ascertain  the  true  quality  of  such  sugar;  and  the 
weights  of  sugar  imported  in  casks  or  boxes  shall  be  marked  distinctly  by  the 
custom-house  weigher,  by  scoring  the  figures  indelibly  on  each  package.  (680, 
Proviso.) 

1878.  Sec.  2916.  For  the  purpose  of  carrying  into  effect  the  classification  of 
wool  and  hair  of  animals,  prescribed  by  Schedule  L,  Title  "  Duties  upon  Im- 
ports," a  sufficient  number  of  distinctive  samples  of  the  various  kinds  of  wool 
or  hair  embraced  in  each  of  the  three  classes  named,  selected  and  prepared 
under  the  direction  of  the  Secretary  of  the  Treasury,  and  duly  verified  by  him, 
the  standard  samples  of  which  shall  be  retained  in  the  Treasury  Department, 
shall  be  deposited  in  the  custom-houses  and  elsewhere,  as  he  may  direct;  which 
samples  shall  be  used  by  the  proper  officers  of  the  customs,  to  determine  the 
class  to  which  any  imported  wool  or  hair  belongs.  (530.) 

1879.  Sec.  2917.  The  standard  for  vinegar  shall  be  taken  to  be  that  strength 
which  requires  thirty-five  grains  of  bicarbonate  of  potash  to  neutralize  one  ounce 
troy  of  vinegar;  and  all  import  duties  that  may  be  imposed  by  law  on  vinegar 
imported  from  foreign  countries  shall  be  collected  according  to  this  standard. 
(784.) 

1880.  Sec.  2918.  The  Secretary  of  the  Treasury  may,  under  the  direction  of 
the  President,  adopt  such  hydrometer  as  he  may  deem  best  calculated  to  pro- 
mote the  public  interest  for  the  purpose  of  ascertaining  the  proof  of  liquors ; 
and,  after  such  adoption,  the  duties  imposed  by  law  upon  distilled  spirits  shall 
be  collected  according  to  the  proof  ascertained  by  any  hydrometer  so  adopted.* 

1881.  Sec.  2919.  For  the  purpose  of  estimating  the  duties  on  importations 
of  grain,  the  number  of  bushels  shall  be  ascertained  by  weight,  instead  of  by 
measuring ;  and  sixty  pounds  of  wheat,  fifty-six  pounds  of  corn,  fifty-six  pounds 
of  rye,  forty-eight  pounds  of  barley,  thirty-two  pounds  of  oats,  sixty  pounds 
of  pease,  and  fort^^-two  pounds  of  buckwheat,  avoirdupois  weight,  shall  respec- 
tively be  estimated  as  a  bushel.  (492.) 

1882.  Sec.  2920.  In  all  cases  in  which  the  invoice  or  entry  does  not  contain 
the  weight,  or  quantity,  or  measure  of  merchandise,  now  weighed,  or  measured, 
or  gauged,  the  same  shall  be  weighed,  gauged,  or  measured  at  the  expense  of 
the  owner,  agent,  or  consignee. 

1883.  Sec.  2921.  If,  on  the  opening  of  any  package,  a  deficiency  of  any  ar- 
ticle shall  be  found,  on  examination  by  the  ajipraisers,  the  same  shall  be  certi- 
fied to  the  collector  on  the  invoice,  and  an  allowance  for  the  same  be  made  in 
estimating  the  duties.  (226,  last  Prov.) 

1884.  Sec.  2922.  The  appraisers,  or  the  collector  and  naval  officer,  as  the 
case  may  be,  may  call  before  them  and  examine  upon  oath,  any  own-er,  importer, 
consignee,  or  other  person,  touching  any  matter  or  thing  which  they  may  deem 

*  Act  of  January  12, 1825,  ch.  4.     4th  Stat.  79. 
4 


50  DIGEST  OF  STATUTES. 

material  in  ascertaining  the  true  market-value  or  wholesale  price  of  any  mer 
chandise  imported,  and  require  the  production,  on  oath,  to  tlie  collector  or  to 
any  permanent  appraiser,  of  any  letters,  accounts,  or  invoices,  in  his  possession 
relating  to  the  same.  All  testimony  in  writing,  or  depositions,  taken  by  virtue 
of  this  section,  shall  be  filed  in  the  collector's  office,  and  preserved  for  future 
use  or  reference,  to  be  transmitted  to  the  Secretary  of  the  Treasury  when  he 
shall  require  the  same.  (21.) 

1885.  Sec.  2923.  If  any  person  so  called  shall  neglect  or  refuse  to  attend,  or 
shall  decline  to  answer,  or  shall,  if  required,  refuse  to  answer  in  writing  any 
interrogatories,  and  subscribe  his  name  to  his  deposition,  or  to  produce  such 
papers,  when  so  required  by  'dn  appraiser  or  collector  and  naval  officer,  he 
shall  be  liable  to  a  penalty  of  one  hundred  dollars;  and  if  such  person  be  the 
owner,  importer,  or  consignee,  the  appraisement  which  the  appraisers,  or  col- 
lector and  naval  officer,  where  there  are  no  legal  appraisers,  may  make  of  the 
merchandise  shall  be  final  and  conclusive.  (21.) 

1886.  Sec.  2924.  Any  person  who  shall  willfully  and  corruptly  swear  falsely 
on  an  examination  before  any  appraiser,  or  collector  and  naval  officer,  shall  be 
deemed  guilty  of  perjury ;  and  if  he  is  the  owner,  importer,  or  consignee,  the 
merchandise  shall  be  forfeited.  (21.) 

1887.  Sec.  2925.  Whenever,  in  the  opinion  of  the  Secretary  of  the  Treasury, 
it  may  be  necessary  in  order  to  carr}^  into  full  effect  the  laws  for  the  collection 
of  the  revenue,  he  may  authorize  the  collector  of  any  district  into  which  mer- 
chandise, subject  to  duty,  ma}"  be  imported,  to  require  the  owner,  importer,  or 
consignee  of  such  merchandise,  to  give  bond,  in  a  sum  not  exceeding  the  value 
of  such  merchandise,  that  he  will  produce  or  cause  to  be  produced,  within  a 
reasonable  time,  to  be  fixed  by  the  Secretary,  such  proof  as  the  Secretary  may 
deem  necessar}',  and  as  is  in  the  power  of  the  owner,  importer,  or  consignee, 
to  obtain,  to  enable  the  collector  to  ascertain  the  class  or  description  of  manu- 
facture, oi»  rate  of  duty,  to  which  such  merchandise  is  justly  liable.* 

1888.  Sec.  2926.  All  merchandise,  of  which  incomplete  entry  has  been  made, 
or  an  entry  without  the  specification  of  particulars,  either  for  want  of  the 
original  invoice,  or  for  an}^  other  cause,  or  which  has  received  damage  during 
the  voyage,  shall  be  conveyed  to  some  warehouse  or  storehouse,  to  be  desig- 
nated by  the  collector,  in  the  parcels  or  packages  containing  the  same,  there  to 
remain  with  due  and  reasonable  care,  at  the  expense  and  risk  of  the  owner  or 
consignee,  under  the  care  of  some  proper  officer,  until  the  particulars,  cost,  or 
value,  as  the  case  may  require,  shall  have  been  ascertained  either  by  the  exhi- 
bition of  the  original  invoice  thereof,  or  by  appraisement,  at  the  option  of  the 
owner,  importer,  or  consignee ;  and  until  the  duties  thereon  shall  have  been 
paid,  or  secured  to  be  paid,  and  a  permit  granted  by  the  collector  for  the  de- 
livery thereof  (4.) 

1889.  Sec.  2927.  In  respect  to  articles  that  have  been  damaged  during  the 
voyage,  whether  subject  to  a  dut}'-  ad-valorem,  or  chargeable  with  a  specific 
duty,  either  by  number,  weight,  or  measure,  the  appraisers  shall  ascertain  and 
certify  to  what  rate  or  percentage  the  merchandise  is  damaged,  and  the  rateof")" 
percentage  of  damage,  so  ascertained  and  certified,  shall  be  deducted  from  the 
original  amount,  subject  to  a  duty  ad-valorem,  or  from  the  actual  or  original 
number,  weight,  or  measure,  on  which  specific  duties  would  have  been  com- 
puted. No  allowance,  however,  for  the  damage  on  any  merchandise,  that  has 
been  entered,  and  on  which  the  duties  have  been  paid  or  secured  to  be  paid, 
and  for  which  a  permit  has  been  granted  to  the  owner  or  consignee  thereof, 
and  which  may  on  examining  the  same  prove  to  be  damaged,  shall  be  made, 
unless  proof  to  ascertain  such  damage  shall  be  lodged  in  the  custom-house  of 
the  port  where  such  merchandise  has  been  landed,  within  ten  days  after  the 
landing  of  such  merchandise.  (4,  page  6.) 

*  Act  of  May  28, 1830,  ch.  147,  ?  8.    4th  Stat.  411 . 

t  The  word  "or"  in  the  original  section  of  the  Act  of  1799  (Sec.  52),  was  erroneously  changed  to  "qf"  lA 
the  "  Revised  Statutes,"  from  which  the  above  is  copied. 


DIGEST  OF  STATUTES.  51 

1890.  Sec.  2928.  Before  any  merchandise  which  may  be  taken  from  any 
wreck  shall  be  admitted  to  an  entry,  the  same  shall  be  appraised ;  and  the  same 
proceedings  shall  be  ordered  and  executed  in  all  cases  where  a  reduction  of 
duties  shall  be  claimed  on  account  of  damage  which  any  mercliandise  shall 
have  sustained  in  the  course  of  the  voyage  ;  and  in  all  cases  where  the  owner, 
importer,  consignee,  or  agent  shall  be  dissatisfied  with  such  appraisement,  he 
shall  be  entitled  to  the  privileges  of  appeal  as  provided  for  in  this  title,  (li  c.) 

1891.  Sec.  2929.  The  principal  appraisers  sliall  revise  and  correct  the  report 
of  the  assistant  appraisers  as  they  may  judge  proper,  and  report  to  the  col- 
lector their  decision  thereon.  If  the  collector  deems  any  appraisement  of 
goods  too  low,  he  may  order  a  reappraisement,  either  by  the  principal  ap- 
praisers, or  by  three  merchants  designated  by  him  for  that  purpose,  who  shall 
be  citizens  of  the  United  States  ;  and  may  cause  the  duties  to  be  charged 
accordingly.  =*" 

1892.  Sec.  2930.  If  the  importer,  owner,  agent,  or  consignee,  of  any  mer- 
chandise shall  be  dissatisfied  with  the  appraisement,  and  shall  have  complied 
with  the  foregoing  requisitions,  he  may  forthwith  give  notice  to  the  collector, 
in  writing,  of  such  dissatisfaction ;  on  the  receipt  of  which  the  collector  shall 
select  one  discreet  and  experienced  merchant  to  be  associated  with  one  of  the 
general  appraisers  wherever  practicable,  or  two  discreet  and  experienced  mer- 
chants, citizens  of  the  United  States,  familiar  with  the  character  and  value  of 
the  goods  in  question,  to  examine  and  appraise  the  same,  agreeably  to  the 
foregoing  provisions ;  and  if  they  shall  disagree,  the  collector  shall  decide 
between  them  ;  and  the  appraisement  thus  determined  shall  be  final,  and 
deemed  to  be  the  true  value,  and  the  duties  shall  be  levied  thereon  accordingly 
(21,  1st  Prov.) 

1893.  Sec.  2931.  On  the  entry  of  any  vessel,  or  of  any  merchandise,  the 
decision  of  the  collector  of  customs  at  tlie  port  of  importation  and  entry,  as  to 
the  rate  and  amount  of  duties  to  be  paid  on  the  tonnage  of  such  vessel  or  on 
such  merchandise,  and  the  dutiable  costs  and  charges  thereon,  shall  be  final 
and  conclusive  against  all  persons  interested  therein,  unless  the  owner,  master, 
commander,  or  consignee  of  such  vessel,  in  the  case  of  duties  levied  on  ton- 
nage, or  the  owner,  importer,  consignee,  or  agent  of  the  merchandise,  in  the 
case  of  duties  levied  on  merchandise,  or  the  costs  and  charges  thereon,  shall, 
within  ten  days  after  the  ascertainment  and  liquidation  of  the  duties  by  the 
proper  officers  of  the  customs,  as  well  in  cases  of  merchandise  entered  in  bond 
as  for  consumption,  give  notice  in  writing  to  the  collector  on  each  entry,  if 
dissatisfied  with  his  decision,  setting  forth  therein,  distinctly  and  specifically, 
the  grounds  of  his  objection  thereto,  and  shall  within  thirty  days  after  the  dale 
of  such  ascertainment  and  liquidation,  appeal  therefrom  to  the  Secretary  of  the 
Treasury.  The  decision  of  the  Secretar}^  on  such  appeal  shall  be  final  and 
conclusive  ;  and  such  vessel,  or  merchandise,  or  costs  and  charges,  shall  be 
liable  to  duty  accordingl3%  unless  suit  shall  be  brought  within  ninety  days  after 
the  decision  of  the  Secretary  of  the  Treasury  on  such  appeal  for  any  duties 
which  shall  have  been  paid  before  the  date  of  such  decision  on  such  vessel,  or 
on  such  merchandise,  or  costs  or  charges,  or  witliin  ninety  days  after  the  pay- 
ment of  duties  paid  after  the  decision  of  the  Secretary.  No  suit  shall  be  main- 
tained in  any  court  for  the  recover}^  of  any  duties  alleged  to  have  been  errone- 
ously or  illegally  exacted,  until  the  decision  of  the  Secretary  of  the  Treasury 
shall  have  been  first  had  on  such  appeal,  unless  the  decision  of  the  Secretary 
shall  be  delayed  more  than  ninety  days  from  the  date  of  such  appeal  in  case  of 
an  entry  at  any  port  east  of  the  Rocky  Mountains,  or  more  than  five  months  in 
case  of  an  entry  west  of  those  mountains.  (450.) 

1894.  Sec.  2982.  The  decision  of  the  respective  collectors  of  customs  as  to  all 
fees,  charges,  and  exactions  of  whatever  character,  other  than  those  relating  to 

»  Act  of  May  28, 1830,  ch.  147,  §  2.    4tb  Stat.  409. 


52  DIGEST  OF  STATUTES. 

the  rate  and  amount  of  duties  to  be  paid  on  the  tonnage  of  any  vessel,  or  on 
merchandisiF^  and  the  dutiable  costs  and  charges  thereon,  claimed  by  them,  or 
by  any  of  the  othcers  under  them,  in  the  performance  of  their  official  duty,  shall 
be  final  and  conclusive  against  all  persons  interested  in  such  fees,  charges,  or 
exactions,  unless  the  like  notice  that  an  appeal  will  be  taken  from  such  decis- 
ion tc  the  Secretary  of  the  Treasury  shall  be  given  within  ten  days  from  the 
making  of  such  decision,  and  unless  such  appeal  shall  actually  be  taken  withia 
thirt}^  days  from  the  making  of  such  decision  ;  and  the  decision  of  the  Secretary 
of  the  Treasury  shall  be  final  and  conclusive  upon  the  matter  so  appealed, 
unless  suit  shall  be  brought  for  the  recover}-  of  such  fees,  charges,  or  exactions, 
within  the  period  as  provided  for  in  the  preceding  section  in  regard  to  duties. 
No  suit  shall  be  maintained  in  au}^  court  for  the  recovery  of  any  such  fees, 
costs,  and  charges,  alleged  to  have  been  erroneously  or  illegally  exacted,  until 
the  decision  of  the  Secretary  of  the  Treasury  shall  have  been  first  had  on  such 
appeal,  unless  such  decision  of  the  Secretary  shall  be  delayed  more  than  ninety 
days  from  the  date  of  such  appeal  in  case  of  an  entry  at  any  port  east  of  the 
Rocky  Mountains,  or  more  than  five  months  in  case  of  an  entry  west  of  those 
mountains.  (451.) 

1895.  Sec.  2933.  All  drugs,  medicines,  medicinal  preparations,  including 
medicinal  essential  oils  and  chemical  preparations,  used  wholly  or  in  part  as 
medicine,  imported  from  abroad,  shall,  before  passing  the  custom-house,  be 
examined  and  appraised,  as  well  in  reference  to  their  quality,  purit}^,  and  fit- 
ness for  medical  purposes,  as  to  their  value  and  identity  specified  in  the  in- 
voice. (28.) 

1896.  Sec.  2934.  All  medicinal  preparations,  whether  chemical  or  otherwise, 
usually  imported  with  the  name  of  the  manufacturer,  shall  have  the  true  name 
of  the  manufacturer  and  the  place  where  they  are  prepared,  permanently  and 
legibly  atfixed  to  each  parcel  by  stamp,  label,  or  otherwise ;  and  all  medicinal 
preparations  imported  without  such  names  so  aflflxed  shall  be  adjudged  to  be 
forjeited.  (29.) 

1897.  Sec.  2935.  If,  on  examination,  any  drugs,  medicines,  medicinal  prepa- 
rations, whether  chemical  or  otherwise,  including  medicinal  essential  oils,  are 
found,  in  the  opinion  of  the  examiner,  to  be  so  far  adulterated,  or  in  any  man- 
ner deteriorated,  as  to  render  them  inferior  in  strength  and  purity  to  the  stand- 
ard established  by  the  United  States,  Edinburgh,  London,  French,  and  German 
pharmacopoeias  and  dispensatories,  and  thereby  improper,  unsafe,  or  dangerous 
to  be  used  for  medicinal  purposes,  a  return  to  that  effect  shall  be  made  upon 
the  invoice,  and  the  articles  so  noted  shall  not  pass  the  custom-house,  unless, 
on  a  re-examination  of  a  strictly  analytical  character,  called  for  b}^  the  owner 
or  consignee,  the  return  of  the  examiner  shall  be  found  erroneous,  and  it  is 
declared  as  the  result  of  such  analysis,  that  the  articles  may  properly,  safely, 
and  without  danger,  be  used  for  medicinal  purposes.  (30.) 

189-8.  Sec.  2936.  The  owner  or  consignee  shall  at  all  times,  when  dissatisfied 
"With  the  examiner's  return,  have  the  privilege  of  calling,  at  his  own  expense, 
for  a  re-examination  ;  and  the  collector,  upon  receiving  a  deposit  of  such  sura 
as  he  mtiy  deem  suflflcient  to  defray  such  expense,  shall  procure  some  compe- 
tent analytical  chemist  possessing  the  confidence  of  the  medical  profession,  as 
well  as  of  the  colleges  of  medicine  and  pharmacy,  if  any  such  institutions  exist  in 
the  State  in  which  the  collection-district  is  situated,  to  make'''  a  careful  analysis 
of  the  articles  included  in  the  return,  and  a  report  upon  the  same  under  oath.  In 
case  this  report,  which  shall  be  final,  shall  declare  the  return  of  the  examiner  to 
be  erroneous,  and  the  articles  to  be  of  the  requisite  strength  and  purity,  accord- 
ing to  the  standards  referred  to  in  the  next  preceding  section,  the  entire  invoice 
shall  be  passed  without  reservation,  on  payment  of  the  customary  duties.  (31.) 

1899.  Sec.  2937.  If  the  examiner's  return,  however,  shall  be  sustained  by  the 
analysis  and  report,  the  articles  shall  remain  in  charge  of  the  collector,  and  the 
owner  or  consignee,  on  paj-ment  of  the  charges  of  storage,  and  other  expenses 


*  See  amendment,  post,  2240. 


DIGEST  OF  STATUTEb.  53 

necessarily  incurred  liy  the  United  States,  and  on  giving  a  bond  with  sureties 
satisfactory  to  tlie  collector  to  land  the  articles  out  of  the  limits  of  the  United 
States,  shall  have  the  privilege  of  re-exporting  them  at  an}'  time  within  the 
period  of  six  months  after  the  report  of  the  analysis ;  but  if  the  articles  shall 
not  be  sent  out  of  the  United  States  within  the  time  specified,  the  collector,  at 
the  expiration  of  that  time,  shall  cause  the  same  to  be  destroyed,  and  hold  the 
owner  or  consignee  responsible  to  the  United  States  for  the  payment  of  all 
charges,  in  the  same  manner  as  if  the  articles  had  been  re-exported.  (31.) 

1900.  Sec.  2938.  One  of  the  assistant  appraisers  at  the  port  of  New  York,  to 
be  appointed  with  special  reference  to  his  qualifications  for  such  duties,  shall, 
in  addition  to  the  duties  that  may  be  required  of  him  by  the  appraiser,  perform 
the  duties  of  a  special  examiner  of  drugs,  medicines,  chemicals,  and  so  forth. 
(501.) 

1901.  Sec.  2939.  The  collector  of  the  port  of  New  York  shall  not,  under  any 
circumstances,  direct  to  be  sent  for  examination  and  appraisement  less  than 
one  package  of  every  invoice,  and  one  package  at  least  out  of  every  ten  pack- 
ages of  merchandise,  and  a  greater  number  should  he,  or  the  appraiser,  or  any 
assistant  appraiser,  deem  it  necessary.  When  the  Secretary  of  the  Treasury, 
however,  from  the  character  and  description  of  the  merchandise,  may  be  of  the 
opinion  that  the  examination  of  a  less  proportion  of  packages  will  amply  pro- 
tect the  revenue,  he  may,  by  special  regulation,  direct  a  less  number  of  pack- 
ages to  be  examined.  (499.) 

1902.  Sec.  2940.  The  Secretary  of  the  Treasury  may,  on  the  nomination  of 
the  appraiser,  appoint  such  number  of  examiners  at  the  port  of  New  York  as 
the  Secretary  may  in  writing  determine  to  be  necessary,  to  aid  each  of  the  as- 
sistant appraisers  in  the  examination,  inspection,  and  appraisement  of  merchan- 
dise. No  person  shall  be  appointed  such  examiner  who  is  not,  at  the  time  of 
his  appointment,  practically  and  thoroughl}^  acquainted  with  the  character, 
quality,  and  value  of  the  article  in  the  examii>a,t:on  and  appraisement  of  which 
he  is  to  be  emplo3'ed  ;  nor  shall  any  such  examiner  enter  upon  the  discharge  o^ 
his  duties,  as  such,  until  he  shall  have  taken  and  subscribed  an  oath  faithfully 
and  diligently  to  discharge  such  duties.  (501  b.) 

1903.  Sec.  2941.  No  appraiser,  assistant  appraiser,  examiner,  clerk,  verifier, 
sampler,  messenger,  or  other  person  employed  in  the  departments  of  appraisal 
at  the  port  of  New  York,  or  any  of  them,  shall  engage  or  be  employed  in  any 
commercial  or  mercantile  business,  or  act  as  agent  for  any  person  engaged  in 
such  business,  during  the  term  of  his  appointment.  (502.) 

1904.  Sec.  2942.  All  provisions  relating  to  the  duties  of  appraisers,  or  to 
any  proceedings  consequent  or  dependent  upon  the  action  of  such  appraisers 
and  not  inconsistent  with  the  provisions  relating  to  the  appraiser  and  assistant 
appraisers  at  the  port  of  New  York,  shall  be  construed  to  apply  to  them.  (504.) 

1905.  Sec.  2943.  One  of  the  assistant  appraisers  at  the  port  of  New  York 
shall  be  detailed  by  the  appraiser  for  the  supervision  of  the  department  for  the 
examination  of  merchandise  damaged  on  the  voyage  of  importation,  and  as  far 
as  practicable  to  make  examinations  and  appraisals  of  such  or  any  other  mer- 
chandise as  the  appraiser  may  direct,  and  in  all  cases  truly  to  report  to  him  the 
extent  of  such  damage,  or  the  true  value  of  the  merchandise  appraised,  as  the 
case  may  be,  according  to  law  ;  such  report  to  be  subject  to  revision,  correction, 
and  approval  by  the  appraiser,  and  to  be  transmitted  to  the  collector  in  the 
same  manner  as  other  appraisals.  (501.) 

1906.  Sec.  2944.  If  at  any  time,  from  an  increase  of  importation,  or  from 
any  other  cause,  there  shall  be  found  upon  the  floors  of  the  public  stores  in  the 
city  of  New  York  an  accumulation  of  merchandise  awaiting  appraisement,  the 
appraiser  shall,  under  regulations  established  by  the  Secretary  of  the  Treasury, 
direct  the  assistant  appraisers,  and  others  associated  with  them  in  this  branch 
of  the  public  business,  to  devote  time  beyond  the  usual  business  hours,  in  each 


54  DIGEST  OF  STATUTES. 

day,  during  daylight,  to  their  respective  duties,  so  that  the  business  of  appraise* 
ment  niay  be  faithfully  and  more  promptly  dispatched.  (505.) 

1907.  Sec.  2945.  Any  merchant  who  shall  be  chosen  by  the  collector  to  make 
any  appraisement  required  under  any  act  respecting  imports  and  tonnage,  and 
who  shall,  after  due  notice  of  such  choice  has  been  given  to  him  in  writing, 
decline  or  neglect  to  assist  at  such  appraisement,  shall  be  subject  to  a  penalty 
of  not  more  than  fifty  dollars,  and  to  the  costs  of  prosecution  therefor.* 

1908.  Sec.  2946.  When  merchandise  is  entered  at  ports  where  there  are  no 
appraisers,  the  mode  hereinbefore  prescribed  of  ascertaining  the  foreign  value 
tiiereof  shall  be  carefully  observed  by  the  revenue  officers  to  whom  is  committed 
the  estimating  and  collection  of  duties.  (23.) 

1909.  Sec.  2947.  The  Secretary  of  the  Treasury  shall  have  authority  to  direct 
the  appraisers  for  any  collection-district  to  attend  in  any  other  collection-dis- 
trict for  the  purpose  of  appraising  any  merchandise  imported  therein.  (14  b.) 

1910.  Sec.  2948.  No  portion  of  the  additional  duties  provided  b}'  this  Title 
shall  be  deemed  a  fine,  penalty,  or  forfeiture,  for  the  purpose  of  being  dis- 
tributed to  any  officer  of  the  customs;  but  the  whole  amount  thereof,  when  re- 
ceived, shall  be  paid  directly  into  the  Treasury.f 

1911.  Sec.  2949.  The  Secretary  of  the  Treasury  from  time  to  time  shall 
establish  such  rules  and  regulations,  not  inconsistent  with  the  laws  of  the 
United  States,  to  secure  a  just,  faithful,  and  impartial  appraisal  of  all  merchan- 
dise imported  into  the  United  States,  and  just  and  proper  entries  of  such  actual 
market-value  or  wholesale  price  thereof,  and  of  the  square  3ards,  parcels,  or 
other  quantities,  as  the  case  may  require,  and  of  such  actual  market-value  or 
wholesale  price  of  each  of  them.  (23  b.)  The  Secretary  of  the  Treasury  shall 
report  all  such  rules  and  regulations,  with  the  reasons  therefor,  to  the  then  next 
session  of  Congress. 

1912.  Sec.  2950.  The  certificate  of  any  one  of  the  appraisers  of  the  dutiable 
value  of  any  imported  merchandise  required  to  be  appraised,  shall  be  deemed 
to  be  the  appraisement  of  such  merchandise  required  by  law  to  be  made  by 
such  appraisers.  Where  merchandise  shall  be  entered  at  ports  where  there  are 
no  appraisers,  the  certificate  of  the  revenue  officer  to  whom  is  committed  the 
estimating  and  collection  of  duties  of  the  dutiable  value  of  any  merchandise 
required  to  be  appraised,  shall  be  deemed  and  taken  to  be  the  appraisement  of 
such  merchandise  required  by  law  to  be  made  by  such  officer.  (3G.) 

1913.  Sec.  2951.  Wherever  the  word  ^'ton''  is  used  in  this  chapter,  in  refer- 
ence to  weight,  it  shall  be  construed  as  meaning  twenty  hundred-weight,  each 
hundred-weight  being  one  hundred  and  twelve  pounds  avoirdupois.  (170) 

1914.  Sec.  2952.  The  words  "value"  and  ''valued,"  used  in  this  chapter, 
shall  be  construed  as  meaning  the  true  market-value  of  merchandise  in  the 
principal  markets  of  the  country  from  whence  exported  at  the  date  of  exporta- 
tion. (176.) 

1915.  Sec.  2953.  Nothing  herein  contained  shall  be  construed  to  prevent  the 
leasing  or  hiring  of  such  buildings  or  accommodations  as  may  be  required  for 
the  use  of  the  United  States  appraisers  for  the  due  examination  and  appraisal 
of  imported  merchandise  at  the  ports  where  such  officers  are  provided  by  law, 
nor  to  prohibit  the  leasing  or  hiring  by  collectors  of  the  customs,  for  short 
periods,  with  the  approval  of  the  Secretary  of  the  Treasury,  of  such  stores  as 
may  be  required  for  custom-house  purposes  at  any  of  the  smaller  revenue  ports 
of  the  United  States.| 

*  Act  of  March  3, 1823,  ch.  21,  §  19.    Sd  Stat.  736. 

J  Act  of  February  11,  1846,  ch.  7,  §  3.    9th  Stat.  p.  3. 
Act  of  March  28, 1854,  ch.  30,  g  7. 


DIGEST  OF  STATUTES.  55 

CHAPTER  SEVEN. 

THE    BOND    AND    WAREHOUSE    SYSTEM. 

1916.  Sec.  2954.  The  Secretary  of  the  Treasury  may,  at  his  discretion,  lea&a 
Buch  warehouses  as  he  deems  necessary  for  the  storage  of  unclaimed  goods, 
or  goods  which  for  any  other  reason  are  required  by  law  to  be  stored  by  the 
Government* 

1917.  Sec.  2955.  No  leases  shall  be  entered  into  by  the  United  States  for 
any  warehouses  for  the  storage  of  warehoused  or  unclaimed  merchandise  at 
any  port  where  there  may  exist  any  private  bonded  warehouses :  Provided^ 
That  such  buildings  may  be  leased  as  may  be  required  for  the  use  of  appraisers 
for  the  examination  and  appraisal  of  imported  merchandise  at  ports  where 
such  officers  are  provided  by  law;  and  collectors  may  lease,  for  short  periods, 
at  any  of  the  smaller  ports,  such  stores  as  may  be  required  for  custom-house 
purposes,  with  the  approval  of  the  Secretary  of  the  Treasury.f 

1918.  Sec.  2956.  All  warehouses  hired  b}-  the  collector,  naval  officer,  or  sur- 
veyor, shall  be  on  public  account,  and  paid  for  by  the  collector  as  such,  and 
shall  be  appropriated  exclusively  to  the  use  of  receiving  foreign  merchandise, 
subject,  as  to  the  rates  of  storage,  to  regulation  by  the  Secretary  of  the 
Treasury.  J 

1919.  Sec.  2957.  No  collector  or  other  officer  of  the  customs  shall  enter  into 
any  contract  or  agreement  for  the  use  of  any  building  to  be  thereafter  erected 
as  a  public  store  or  warehouse,  and  no  lease  of  any  building  to  be  so  used  shall 
be  taken  for  a  longer  period  than  three  years,  nor  shall  rent  be  paid,  in  whole 
or  in  part,  in  any  case,  in  advance.f 

1920.  Sec.  2958.  Cellars  and  vaults  of  stores  for  the  storage  of  wines  and 
distilled  spirits  onlj^,  and  yards  for  the  storage  of  coal,  mahogany,  and  other 
woods  and  lumber,  may,  at  the  discretion  of  the  Secretary  of  the  Treasury,  be 
constituted  bonded  warehouses  for  the  storage  of  such  articles  under  the  same 
regulations  and  conditions  as  required  in  the  storage  of  other  merchandise;  the 
cellars  or  vaults  shall  be  exclusively  appropriated  to  the  storage  of  wines  or 
distilled  spirits,  and  shall  have  no  opening  or  entrance  except  the  one  from  the 
street,  on  which  separate  and  different  locks  of  tlie  custom-house  and  the  owner 
or  proprietor  of  the  cellars  or  vaults  shall  be  placed.§ 

1921.  Sec.  2959.  Parts  of  such  building  as  shall  be  approved  by  the  Secre- 
tary of  the  Treasury  may  be  bonded  for  the  storage  of  grain,  under  such  rules, 
reo^ulations,  and  conditions  as  he  may  prescribe  for  the  security  of  the  revenue* 
(491.) 

1922.  Sec.  2960.  Private  warehouses  shall  be  used  solely  for  the  purpose  of 
storing  warehoused  merchandise,  and  shall  be  previously  approved  by  the  Sec- 
retary of  the  Treasury,  and  be  placed  in  charge  of  a  proper  officer  of  the  cus- 
toms, who,  together  with  the  owner  and  proprietor  of  the  warehouse,  shall  have 
the  joint  custody  of  all  the  merchandise  stored  in  the  warehouse;  and  all  the 
labor  on  the  merchandise  so  stored  must  be  performed  b}'  the  owner  or  pro^ 
prietor  of  the  warehouse,  under  the  supervision  of  the  officer  of  the  customs  ia 
charge  of  the  same,  at  the  expense  of  the  owner  or  proprietor.|| 

1923.  Sec.  2961.  Before  any  of  the  stores  or  cellars,  owned  or  occupied  by 
private  individuals,  siiall  be  used  as  a  warehouse  for  merchandise  imported  by 
other  merchants  or  importers,  the  owner,  occupant,  or  lessee  thereof  shall  ent^r 

*  Joint  Resolution  of  February  14, 1850,  No.  4.  g  1.    Proviso,  9th  Stat.  p.  560. 

IAct  of  March  28,  1854,  ch.  30,  ^  7. 
Act  of  March  3,  1841,  ch.  35,  g  6.    5th  Stat.  432. 
Act  of  March  28, 1854,  ch.  30,  g  1.    2d  prov., 
Ibid.  1st  prov. 


56  DIGEST  OF  STATUTES. 

into  bond,  in  such  sums  and  with  such  sureties  as  may  be  approved  by  the 
Secretary  of  the  Treasury,  exonerating  and  holding  harmless  the  United  States 
and  its  otilcers  from  or  on  account  of  any  risk,  loss,  or  expense  of  any  kind  or 
description,  connected  with  or  arising  from  the  deposit  or  keeping  of  the  mer- 
chandise in  the  warehouses;  and  all  imports  deposited  in  any  public  or  private 
warehouse  authorized  by  this  Title  shall  be  at  the  sole  and  exclusive  risk  and 
expense  of  tbe  owner  or  importer.* 

1924.  Sec.  2962.  Any  merchandise  subject  to  duty,  with  the  exception  of 
perishable  articles,  also  gunpowder,  and  other  explosive  substances,  except 
fire-crackers,  which  shall  have  been  duly  entered  and  bonded  for  warehousing, 
in  conformit3^  with  existing  laws,  may  be  deposited,  at  the  option  of  the  owner, 
importer,  consignee,  or  agent,  at  his  expense  and  risk,  in  any  public  warehouse 
owned  or  leased  by  the  United  States,  or  in  the  private  warehouse  of  the  im- 
porter, the  same  being  used  exclusively  for  the  storage  of  warehoused  mer- 
chandise of  his  own  importation  or  to  his  consignment,  or  in  a  private  ware- 
house used  by  the  owner,  occupant,  or  lessee,  as  a  general  warehouse  for  the 
storage  of  warehoused  merchandise;  such  place  of  storage  to  be  designated  on 
the  warehouse-entry  at  the  time  of  entering  such  merchandise  at  the  custom- 
house.f 

1925.  Sec.  2963.  When  merchandise,  imported  into  the  United  States,  has 
not  been  entered  in  pursuance  of  the  provisions  of  any  act  regulating  imports 
and  tonnage,  the  same  shall  be  deposited  in  the  public  warehouse,  and  shall 
there  remain,  at  the  expense  and  risk  of  the  owner,  until  such  invoice  is  pro- 
duced. Nothing  herein  contained  shall  be  understood  to  prohibit  the  sale  of 
such  quantities  of  merchandise  so  stored  as  may  be  necessary  to  discharge  the 
duties  thereon,  and  all  intervening  charges,  at  the  time  or  times  when  such 
duties  shall  become  due  and  payable. J 

1926.  Sec.  2964.  In  all  cases  of  failure  or  neglect  to  pay  the  duties  within 
the  period  allowed  by  law  to  the  importer  to  make  entry  thereof,  or  whenever 
the  owner,  importer,  or  consignee  shall  make  entry  for  warehousing  the  same, 
in  writing,  in  such  form  and  supported  by  such  proof  as  shall  be  prescribed  by 
the  Secretary  of  the  Treasury,  the  merchandise  shall  be  taken  possession  of  by 
the  collector,  and  deposited  in  the  public  stores,  or  in  other  stores  to  be  agreed 
on  by  the  collector  or  chief  revenue  officer  of  the  port,  and  the  importer,  owner, 
or  consignee,  such  stores  to  be  secured  under  the  joint  locks  of  the  inspector 
and  importer,  there  to  be  kept,  with  due  and  reasonable  care,  at  the  charge 
and  risk  of  the  owner,  importer,  consignee,  or  agent,  and  subject  at  all  times 
to  their  order,  upon  payment  of  the  proper  duties  and  expenses,  to  be  ascer- 
tained on  due  entry  thereof  for  warehousing,  and  to  be  secured  by  a  bond  of 
the  owner,  importer,  or  consignee,  with  surety  to  the  satisfaction  of  the  col- 
lector, in  double  the  amount  of  the  duties,  and  in  such  form  as  the  Secretary 
of  the  Treasury  shall  prescribe.§ 

1927.  Sec.  2965.  Unclaimed  merchandise  required  by  existing  laws  to  be 
taken  possession  of  by  collectors  of  the  customs  may  be  stored  in  any  public 
warehouse  owned  or  leased  by  the  United  States,  or  in  any  private  bonded 
warehouse  authorized  b}'  this  Title,  and  all  charges  for  storage,  labor,  and  other 
expenses  accruing  on  any  such  merchandise,  not  to  exceed  in  any  case  the 
regular  rates  for  such  objects  at  the  port  in  question,  must  be  paid  before  de- 
livery of  the  goods  on  due  entry  thereof  by  the  claimant  or  owner;  or  if  sold 
as  unclaimed  goods,  to  realize  the  import  duties,  the  charges  shall  be  paid  by 
the  collector  out  of  the  proceeds  of  the  sale  thereof  before  paying  such  proceeds 
into  the  Treasury  as  required  by  existing  laws.|| 

»  Act  of  March  28, 1854,  ch.  30,  g  3. 
t  Ibid,  g  1,  p.  88. 

SAct  of  March  1, 1823,  ch.  21,  §  3.    3d  Stat.  p.  730. 
Act  of  August  6.  1846.  ch.  84,  g  1.     Ist  prov., 
Act  of  March  28, 1854,  ch.  30,  g  2. 


I 


DIGEST  OF  STATUTES.  57 

1928.  Sec.  2966.  When  merchandise  shall  be  imported  into  any  port  of  the 
United  States  from  any  foreign  country  in  vessels  propelled  in  whole  or  in  part 
by  steam,  and  it  shall  appear  by  the  bills  of  lading  that  the  merchandise  so 
imported  is  to  be  delivered  immediately  after  the  entry  of  the  vessel,  the  col- 
lector of  such  port  may  take  possession  of  such  merchandise  and  deposit  the 
eame  in  bonded  warehouse ;  and  when  it  does  not  appear  by  the  bills  of  lading 
that  the  merchandise  so  imported  is  to  be  immediately  delivered,  the  collector 
of  the  customs  may  take  possession  of  the  same,  and  deposit  it  in  bonded 
warehouse,  at  the  request  of  the  owner,  master,  or  consignee  of  the  vessel,  on 
three  days'  notice  to  such  collector  after  the  entry  of  the  vessel.* 

1929.  Sec.  2967.  Merchandise  imported  into  the  port  of  Louisville,  and  des- 
tined for  Jeffersonville,  may  be  landed  and  warehoused  at  Jeffersonville,  under 
the  custody  and  control  of  the  surveyor  of  the  port  of  Louisville.f 

1930.  Sec.  2968.  The  Secretary  of  the  Treasury  may  extend  the  privileges 
of  the  provisions  relating  to  warehouses,  and  the  regulations  of  the  Treasury 
Department  relating  thereto,  to  the  port  of  Albany.J 

1931.  Sec.  2969.  All  merchandise  of  which  the  collector  shall  take  possession 
under  the  provisions  relating  to  the  time  for  the  discharge  of  a  vessel's  cargo 
shall  be  kept  with  due  and  reasonable  care  at  the  charge  and  risk  of  the  owner.§ 

1932.  Sec.  2970.  Any  merchandise  deposited  in  bond  in  any  public  or  private 
bonded  warehouse  may  be  withdrawn  for  consumption  within  one  year  from  the 
date  of  original  importation  on  payment  of  the  duties  and  charges  to  which  it 
may  be  subject  by  law  at  the  time  of  such  withdrawal ;  and  after  the  expiration 
of  one  year  from  the  date  of  original  importation,  and  until  the  expiration  of 
three  years  from  such  date,  any  merchandise  in  bond  may  be  withdrawn  for 
consumption  on  payment  of  the  duties  assessed  on  the  original  entry  and 
charges,  and  an  additional  duty  of  ten  per  centum  of  the  amount  of  such  duties 
and  charges.  (479.) 

1933.  Sec.  2971.  All  merchandise  which  msiy  be  deposited  in  public  store  or 
bonded  w^arehouse  may  be  withdrawn  by  the  owner  for  exportation  to  foreign 
countries ;  or  may  be  transshipped  to  any  port  of  the  Pacific  or  western  coast 
of  the  United  States  at  any  time  before  the  expiration  of  three  years  from  the 
date  of  original  importation  ;  such  goods  on  arrival  at  a  Pacific  or  western  port 
to  be  subject  to  the  same  rules  and  regulations  as  if  originally  imported  there. 
Any  goods  remaining  in  public  store  or  bonded  warehouse  beyond  three  years 
shall  be  regarded  as  abandoned  to  the  Government,  and  sold  under  such  regu- 
lations as  the  Secretary  of  the  Treasury  may  prescribe,  and  the  proceeds  paid 
into  the  Treasury.  (307.)  In  computing  this  period  of  three  years,  if  such 
exportation  or  transshipment  of  any  merchandise  shall,  either  for  the  whole  or 
any  part  of  the  term  of  three  years,  have  been  prevented  by  reason  of  any 
order  of  the  President,  the  time  during  which  such  exportation  or  transship- 
ment of  such  merchandise  shall  have  been  so  prevented  shall  be  excluded  from 
the  computation. II  Merchandise  withdrawn  for  exportation  shall  be  subject 
only  to  the  payment  of  such  storage  and  charges  as  may  be  due  thereon."! 

1934.  Sec.  2972.  The  Secretary  of  the  Treasury,  in  case  of  any  sale  of  any 
merchandise  remaining  in  public  store  or  bonded  warehouse  beyond  three  years, 
may  pay  to  the  owner,  consignee,  or  agent  of  such  merchandise,  the  proceeds 
thereof,  after  deducting  duties,  charges,  and  expenses,  in  conformity  with  the 
provision  relating  to  the  sale  of  merchandise  remaining  in  a  warehouse  for  more 
than  one  year    (517.) 

1935.  Sec.  2973.  If  any  merchandise  shall  remain  in  public  store  beyond  one 
year,  without  payment  of  the  duties  and  charges  thereon,  except  as  hereinbefore 

*  Act  of  Aug.  3,  1854,  ch.  196.    10th  Stat.  344. 
t  Act  of  September  28,  1850,  ch.  79,  §  10.    9th  Stat.  510. 
t  Act  of  March  2,  1867,  eh.  178,  g  3.    14th  Stat.  542. 
I  Act  of  March  2,  1799,  ch.  22,  §  56.    1st  Stat.  670. 
(  Act  of  December  22,  1864,  ch.  9.    13th  Stat.  420. 
S  Act  of  March  28, 1854,  ch.  80,  g  4. 


58  DIGEST  OF  STATUTES. 

provided,  then  such  merchandise  shall  be  appraised  by  the  appraisers,  if  there 
be  any  at  such  port,  and  if  none,  then  by  two  merchants  to  be  designated  and 
sworn  by  the  collector  for  that  purpose,  and  sold  by  the  collector  at  public  auc- 
tion, on  due  public  notice  thereof  being  first  given,  in  the  manner  and  for  the 
time  to  be  prescribed  by  a  general  regulation  of  the  Treasury  Department.  At 
such  public  sale,  distinct  printed  catalogues  descriptive  of  such  merchandise, 
with  the  appraised  value  affixed  thereto,  shall  be  distributed  among  the  persons 
present  at  such  sale.  A  reasonable  opportunity  shall  be  given  before  such  sale, 
to  persons  desirous  of  purchasing,  to  inspect  the  quality  of  such  merchandise. 
The  proceeds  of  such  sales,  after  deducting  the  usual  rate  of  storage  at  the 
port  in  question,  with  all  other  charges  and  expenses,  including  duties,  shall 
be  paid  over  to  the  owner,  importer,  consignee,  or  agent,  and  proper  receipts 
taken  for  the  same.* 

1936.  Sec.  2974.  The  overplus,  if  any  there  be,  of  the  proceeds  of  such  sales, 
after  the  pa3^ment  of  storage,  charges,  expenses,  and  duties,  remaining  un- 
claimed for  the  space  of  ten  da3^s  after  such  sales,  shall  be  paid  by  the  collector 
into  the  Treasury  of  the  United  States ;  and  the  collector  shall  transmit  to  the 
Treasury  Department,  with  the  overplus,  a  copy  of  the  inventor}- ,  appraisement, 
and  account  of  sales,  specifying  the  marks,  numbers,  and  descriptions  of  the 
packages  sold,  their  contents,  and  appraised  value,  the  name  of  the  vessel  and 
master  in  which,  and  of  the  port  whence,  it  was  imported,  and  the  time  when, 
and  the  name  of  the  person  to  whom  such  merchandise  was  consigned  in  the 
manifest,  and  the  duties  and  charges  to  which  the  several  consignments  were 
respectively  subject;  and  the  receipt  or  certificate  of  the  collector  shall  exon- 
erate the  master  of  any  vessel  in  which  such  merchandise  was  imported,  from 
all  claim  of  the  owner  thereof,  who  shall,  nevertheless,  on  due  proof  of  his  in- 
terest, be  entitled  to  receive  from  the  Treasury  the  amount  of  any  overplus 
paid  into  the  same  under  the  provisions  of  this  Title.f 

1937.  Sec.  2975.  All  merchandise  of  a  perishable  nature,  and  all  gunpowder 
and  explosive  substances,  except  fire-crackers,  deposited  in  any  public  or  pri- 
vate bonded  warehouse,  shall  be  sold  forthwith.^ 

1938.  Sec.  2976.  Any  collector  of  the  customs  is  authorized,  under  such  di- 
rections and  regulations  as  may  be  prescribed  by  the  Secretary  of  the  Treasury, 
to  sell,  upon  due  notice,  at  public  auction,  any  unclaimed  merchandise  depos- 
ited in  public  warehouse  whenever  the  same  may  from  depreciation  in  value, 
damage,  leakage,  or  other  cause,  in  the  opinion  of  such  collector,  be  likely  to 
prove  insufficient,  on  a  sale  thereof,  to  pay  the  duties,  storage,  and  other  charges 
if  suffered  to  remain  in  public  store  for  the  period  allowed  by  law  in  the  casQ 
of  unclaimed  merchandise.§ 

1939.  Sec.  2977.  Merchandise  upon  which  duties  have  been  paid  may  remain 
in  warehouse  in  custody  of  the  officers  of  the  customs  at  the  expense  and  risk 
of  the  owners  of  such  merchandise,  and  if  exported  directly  from  such  custody 
to  a  foreign  country  within  three  years,  shall  be  entitled  to  return  duties.  But 
proper  evidence  of  such  merchandise  having  been  landed  abroad  shall  be  fur- 
nished to  the  collector  by  the  importer,  and  one  per  centum  of  the  duties  shall 
be  retained  by  the  Government.  (307,  2d  prov.) 

1940.  Sec.  2978.  No  merchandise  subject  to  duty  shall  be  entered  for  draw- 
back, or  exported  for  drawback,  after  it  is  withdrawn  from  the  custody  of  the 
officers  of  the  customs.||     (See  amendment,  post,  2241.) 

1941.  Sec.  2979.  If  the  owner,  importer,  consignee,  or  agent  of  any  mer- 
chandise  on  which  the  duties  have  not  been  paid,  shall  give  to  the  collector  sat- 
isfactory security  that  the  merchandise  shall  be  landed  out  of  the  jurisdiction 


Act  of  August  6, 1846,  ch.  84,  §  1.    1st  prov., 

Ibid.  2d  prov., 

Ibid.  4th  prov., 

Act  of  March  28, 1854,  ch.  30,  ?  2. 

Act  of  March  3,  1849,  ch.  90,  §  5.   9th  Stat.  3! 


DIGEST  OF  STATUTES.  59 

of  the  United  States,  in  the  manner  required  by  the  la^s  relating  to  exporta- 
tions  for  the  benefit  of  drawback,  the  collector  and  naval  officer,  if  an}-,  on  an 
entry  to  re-export  the  same,  shall,  upon  pa3'ment  of  the  appropriate  expenses, 
permit  the  merchandise,  under  the  inspection  of  the  proper  officers,  to  be 
shipped  without  the  payment  of  any  duties  thereon.* 

1942.  Sec.  2980.  No  merchandise  shall  be  withdrawn  from  any  warehouse  in 
which  it  may  be  deposited,  in  a  less  quantity  than  in  an  entire  package,  bale, 
cask,  or  box,  unless  in  bulk ;  nor  shall  merchandise  so  imported  in  bulk  be  de- 
livered, except  in  the  whole  quantity  of  each  parcel,  or  in  a  quantity  not  less 
than  one  ton  weight,  unless  by  special  authority  of  the  Secretary  of  the  Treas- 
ury.* 

1943.  Sec.  2981.  Whenever  the  collector  or  other  chief  officer  of  the  customs 
of  any  port  shall  be  notified  in  writing  by  the  owner  or  consignee  of  any  vessel 
or  vehicle,  arriving  from  any  foreign  port,  of  a  lien  for  freight  on  any  merchan- 
dise imported  in  such  vessel  or  vehicle,  and  remaining  in  his  custody,  such 
officer  may  refuse  the  delivery  of  such  merchandise  from  any  public  or  bonded 
warehouse,  or  other  place  in  which  the  same  shall  be  deposited,  until  proof  to 
his  satisfaction  shall  be  produced  that  the  freight  due  thereon  has  been  paid  or 
secured;  but  the  rights  of  the  United  States  shall  not  be  prejudiced  thereby, 
nor  shall  the  United  States  or  its  officers  be  in  any  manner  liable  for  losses 
consequent  upon  such  refusal  to  deliver.  If  merchandise  so  subject  to  a  lien, 
regarding  which  notice  has  been  filed,  shall  be  forfeited  to  the  United  States 
and  sold,  the  freight  due  thereon  shall  be  paid  from  the  proceeds  of  such  sale 
in  the  same  manner  as  other  charges  and  expenses  authorized  by  law  to  be  paid 
therefrom,  are  paid.  (524.) 

1944.  Sec.  2982.  The  privilege  of  purchasing  supplies  from  the  public  ware- 
houses duty  free,  shall  be  extended,  under  such  regulations  as  the  Secretary  of 
the  Treasury  shall  prescribe,  to  the  vessels  of  war  of  any  nation  in  ports  of  the 
United  States  which  may  reciprocate  such  privilege  toward  the  vessels  of  war 
of  the  United  States  in  its  ports.  (808.) 

1945.  Sec.  2983.  In  no  case  shall  there  be  any  abatement  of  the  duties  or 
allowance  made  for  any  injury,  damage,  deterioration,  loss,  or  leakage  sustained 
by  any  merchandise,  while  deposited  in  any  public  or  private  bonded  ware- 
house.f 

1946.  Sec.  2984.  The  Secretary  of  the  Treasury  is  hereby  authorized,  upon 
production  of  satisfactory  proof  to  him  of  the  actual  industry||  [injury]  or  de- 
struction, in  whole  or  in  part,  of  any  merchandise,  by  accidental  fire,  or  other 
casualty,  while  the  same  remained  in  the  custody  of  the  officers  of  the  customs 
in  au}^  public  or  private  warehouse  under  bond,  or  in  the  appraisers'  stores 
undergoing  appraisal,  in  pursuance  of  law  or  regulations  of  the  Treasury  De- 
partment, or  while  in  transportation  under  bond  from  the  port  of  entry  to  any 
other  port  in  the  United  States,  or  while  in  the  custody  of  the  officers  of  the 
customs  and  not  in  bond,  or  while  within  the  limits  of  any  port  of  entry,  and 
before  the  same  have  been  landed  under  the  supervision  of  the  officers  of  the 
customs,  to  abate  or  refund,  as  the  case  may  be,  out  of  any  moneys  in  the 
Treasury  not  otherwise  appropriated,  the  amount  of  impost  duties  paid  or  ac- 
cruing thereupon  ;  and  likewise  to  cancel  any  warehouse  bond  or  bonds,  or 
enter  satisfaction  thereon  in  whole  or  in  part,  as  the  case  maybe.  (%  and  478.) 

1947.  Sec.  2985.  Any  person  convicted  of  altering,  defacing,  or  obliterating 
any  mark  which  has  been  placed  by  any  officer  of  the  revenue  on  any  package 
of  warehoused  merchandise  shall  be  liable  to  a  penalty  of  five  hundred  dollars 
for  every  such  oftence.§ 

1948.  Sec.  2986.  If  any  importer  or  proprietor  of  any  warehoused  merchan- 
dise, or  any  person  in  his  employ,  shall,  by  any  contrivance,  fraudulently  open 
the  warehouse,  or  shall  gain  access  to  the  merchandise,  except  in  the  presence 
of  the  proper  officer  of  the  customs,  acting  in  the  execution  of  his  dut}^,  such 


*  Act  of  August  6, 1^46,  ch.  84,  §  1.  t  Act  of  March  28, 1854,  eh.  30, 1 4.    2d  prov. 

1  Ibid.    Post,  part  iii.  p.  90.    See  also  ante,  paragraph  478. 

i  Act  of  August  6, 1846,  oh.  84,  g  3.  1  See  amendment,  post,  2242. 


\ 


60  DIGEST  OF  STATUTES. 

importer  or  proprietor'  shall  be  liable  to  a  penalty  of  one  thousand  dollars  for 
every  such  otfence. 

1949.  Sec.  2987.  If  any  warehoused  merchandise  shall  be  fraudulently  con- 
cealed in  or  removed  from  any  public  or  private  warehouse,  the  same  shall  be 
forfeited  to  the  United  States ;  and  all  persons  convicted  of  fraudulently  con- 
cealing or  removing  such  merchandise,  or  of  aiding  or  abetting  such  conceal- 
ment or  removal,  shall  be  liable  to  the  same  penalties  as  are  imposed  for  the 
fraudulent  introduction  of  merchandise  into  the  United  States. 

1950.  Sec.  2988.  The  collectors  of  the  several  ports  of  the  United  States 
shall  make  quarterly  reports  to  the  Secretary  of  the  Treasury,  according  to 
such  general  instructions  as  the  Secretary  may  give,  of  all  merchandise  remain- 
ing in  the  warehouses  of  their  respective  ports,  specifying  the  quantity  and 
description  of  the  same ;  [which  returns,  or  tables  formed  thereon,  the  Secretary  of 
the  Treasury  shall  forthwith  cause  to  be  published  in  the  principal  papers  of  the  city 
of  Washington.]     (See  amendment,  post,  2243.) 

1951.  Sec.  2989.  The  Secretary  of  the  Treasury  may  from  time  to  time  estab- 
lish such  rules  and  regulations,  not  inconsistent  with  law,  for  the  due  execution 
of  the  provisions  [relating  to  warehouses,  2144],  and  to  secure  a  just  account- 
ability under  the  same,  as  he  may  deem  to  be  expedient  and  necessary. 

1952.  Sec.  2990.  When  any  merchandise,  except  wine,  distilled  spirits,  and 
perishable  or  explosive  articles,  or  articles  in  bulk,  imported  at  the  ports  of 
New  York,  Philadelphia,  Boston,  Baltimore,  Portland  in  Maine,  Port  Huron, 
Detroit,  New  Orleans,  Toledo,  and  San  Francisco,  shall  appear  by  the  invoice 
or  bill  of  lading  and  by  the  manifest*  to  be  consigned  to  and  destined  for  either 
of  the  ports  specilied  in  section  two  thousand  nine  hundred  and  ninety-seven, 
the  collector  at  the  port  of  arrival  shall  permit  the  owner,  agent,  or  consignee 
to  make  entry  thereof  for  warehouse  or  immediate  transportation,  in  triplicate, 
setting  forth  the  particulars  in  such  entry  and  the  route  by  which  such  mer- 
chandise is  to  be  forwarded,  whether  by  land  or  water.  The  entry  having  been 
compared  with  the  invoice  and  duly  sworn  to,  and  such  an  examination  of  the 
merchandise  having  been  made  as  will  satisfy  the  customs  officers  that  the 
same  corresponds  with  the  manifest  and  invoice,  and  the  duties  estimated  on 
the  value  and  quantity  of  the  invoice,  and  on  the  execution  of  a  bond  as  here- 
inafter provided,  the  collector  shall  deliver  the  same  to  be  immediately  trans- 
ported to  such  port  of  destination,!  at  the  sole  cost  and  risk  of  such  owner, 
agent  or  consignee.  (666.) 

1953.  Sec.  2991.  The  collector  of  the  port  shall  give  priority  in  time  to  the 
examination  of  merchandise  imported  to  any  of  the  ports  of  entry  named  in 
the  preceding  section,  and  designed  for  any  port  designated  b}^  section  two 
thousand  nine  hundred  and  ninety-seven,  for  the  purpose  of  foi*\varding  the 
same  to  its  port  of  destination,  and  the  examination  shall  not  necessitate  the 
transportation  of  merchandise  to  the  warehouse  or  appraiser's  office.  Such 
merchandise  so  entered  for  immediate  transportation  shall  not  be  subject  to 
appraisement  and  liquidation  of  duties  at  the  port  of  first  arrival,  but  shall 
undergo  such  examination  as  the  Secretary  of  the  Treasury  shall  deem  neces- 
sary to  verify  the  invoice  and  entry,  and  the  same  examination  and  appraise- 
ment thereof  shall  be  required  and  had  at  the  port  of  destination  as  would  have 
been  required  at  the  port  of  original  importation  if  such  merchandise  had  been 
entered  for  consumption  or  warehouse  at  such  port.  (666.) 

1954.  Sec.  2992.  The  bond  for  transportation  shall  be  in  a  penal  sum  of  at 
least  double  the  invoice  value  of  the  merchandise  with  the  duties  added,  and  in 
Buch  form,  and  with  such  number  of  sureties,  not  less  than  two,  as  shall  be 

*  Held,  that  this  section  should  be  construed  to  require  solely,  the  production  of  the  invoice  as  a  basis  for  the 
entry  of  the  goods,  or  in  the  absence  of  the  invoice  showing  such  destination,  the  bill  of  lading  and  mani- 
fest; and  that  if  the  destination  of  the  goods  be  specified  either  by  the  invoice,  or  by  the  bill  of  lading  and 
manifest,  they  should  be  allowed  to  go  forward.  (April  11,1872.  Philadelphia.  See  also  circular.  Syn. 
Series,  1095.) 

t  Transportation  cannot  be  permitted  over  routes  passing  through  foreign  territory.  (Feb.  23, 1872,  J.  D.  H.) 


DIGEST  OF  STATUTES.  61 

prescribed  by  the  Secretary  of  the  Treasury;  and  the  sureties  shall  justify,  by 
affidavit  taken  before  the  collector  of  customs  and  attached  to  the  bond,  in  an 
amount  at  least  double  the  penalty  of  the  bond,  and  the  collector  shall  certify 
to  their  sufficiency ;  and  the  bond  may  be  executed  at  the  port  of  final  destina* 
tion,  and  transmitted  to  the  collector  at  the  port  of  first  arrival,  by  the  sur- 
veyor. (6G7.) 

1955.  Sec.  2993.  Merchandise  so  entered  for  transportation  shall  be  delivered 
to  and  transported  by  common  carriers,  to  be  designated  for  this  purpose  by 
the  Secretary  of  the  Treasury,  and  to  or  hy  none  others;  and  such  carriers 
shall  be  responsible  to  the  United  States  as  common  carriers  for  the  safe  de- 
livery of  such  merchandise  to  the  collector  at  the  port  of  its  destination  ;*  and 
before  any  such  carriers  shall  be  permitted  to  receive  and  transport  any  such 
merchandise  they  shall  become  bound  to  the  United  States  in  bonds  of  such 
form  and  amount,  and  with  such  conditions  not  inconsistent  with  law,  and  such 
security  as  the  Secretary  of  the  Treasury  shall  require.f  (668.) 

1956.  Sec.  2994.  Merchandise  transported  under  the  provisions  of  this  Title 
shall  be  conveyed  in  cars,  vessels,  or  vehicles,  securely  fastened  with  locks  or 
seals,  under  the  exclusive  control  of  the  officers  of  the  customs ;  and  inspectors 
shall  be  stationed  at  proper  points  along  the  designated  routes,  or  upon  any 
car,  vessel,  vehicle,  or  train,  at  the  discretion  of  the  Secretary,  and  at  the 
expense  of  the  companies  respectively.  Such  merchandise  shall  not  be  unladen 
or  transshipped  between  the  ports  of  first  arrival  and  final  destination,  unless 
authorized  by  the  regulations  of  the  Secretary  of  the  Treasury,  in  cases  which 
may  arise  from  a  difference  in  -the  gauge  of  railroads,  or  from  accidents,  or 
from  legal  intervention,  or  from  low  water,  ice,  or  other  unavoidable  obstruc- 
tion to  navigation;  and  in  no  case  shall  there  be  permitted  any  breaking  of  the 
original  packages  of  such  merchandise.  (669,  695,  699.) 

1957.  Sec.  2995.  Merchandise  so  destined  for  immediate  transportation, 
except  the  packages  designated  for  examination,  shall  be  transferred,  under 
proper  supervision,  directly  from  the  importing  vessel  to  the  car,  vessel,  or 
vehicle  in  which  the  same  is  to  be  transported  to  its  final  destination ;  and  if 
transferred  from  the  importing  vessel  to  any  bonded  or  other  warehouse,  or  to 
any  other  place  than  such  car,  vessel,  or  vehicle,  it  shall  be  taken  possession 
of  by  the  collector  as  unclaimed,  and  deposited  in  public  store,  and  shall  not 
be  removed  from  such  store  without  entry  and  appraisement,  as  in  ordinary 
cases.  (670.) 

1958.  Sec.  2996.  The  Secretary  of  the  Treasury  may,  in  his  discretion,  and 
with  such  precaution  as  he  shall  deem  proper,  authorize  the  establishment  of 
bonded  warehouses  especially  and  exclusively  appropriated  to  the  reception  of 
such  merchandise  in  cases  where  its  immediate  transfer  to  the  transporting 
car,  vessel,  or  vehicle  shall  be  impracticable.  But  merchandise  remaining  in 
such  warehouse  more  than  ten  days  shall  be  deprived  of  the  privileges  of  trans- 
portation in  bond  conferred  by  this  Title,  and  shall  be  taken  possession  of  by 
the  collector  as  unclaimed,  and  held  until  regularly  entered  and  appraised. 
(670.) 

19o9.  Sec.  2997.  The  privilege  of  transportation  in  bond  shall  extend  to  the 
ports  of  New  York  and  Buff'alo,  in  New  York;  Boston,  in  Massachusetts;  Provi- 
dence, in  Rhode  Island;  Philadelphia  and  Pittsburgh,  in  Pennsylvania;  Balti- 
more, in  Maryland;  Norfolk,  in  Virginia;  Charleston,  in  South  Carolina;  Sa- 
vannah, in  Georgia;  New  Orleans,  in  Louisiana;  Portland,  in  Maine;  Chicago, 
in  Illinois;  Cincinnati  and  Toledo,  in  Ohio;  Saint  Louis,  in  Missouri;  Evans- 
ville,  in  Indiana;  Milwaukee,  in  Wisconsin;  Louisville,  in  Kentucky;  Cleve- 
land, in  Ohio;  San  Francisco,  in  California;  Portland,  in  Oregon ;  Memphis, 
in  Tennessee;  Mobile,  in  Alabama;  and  Detroit,  in  Michigan;  and  to  importa- 
tions from  or  to  Europe,  and  from  or  to  Asia,  or  the  islands  adjacent  thereto, 
via  the  United  States.  (672,  696  6,  697,  and  see  2200.) 

1960.  Sec.  2998.  Any  person  maliciously  opening,  breaking,  or  entering,  by 

*  See  S.  S.,  964.  t  See  S.  S.,  985. 


62  DIGEST  OF  STATUTES. 

any  means  whatever,  any  car,  vessel,  vehicle,  warehouse,  or  package  containing 
any  such  merchandise  so  delivered  for  transportation,  or  removing,  injuring, 
breaking,  or  defacing  any  lock  or  seal  placed  upon  such  car,  vessel,  vehicle, 
warehouse,  or  package,  or  aiding,  abetting,  or  encouraging  any  other  person. 
or  persons  so  to  remove,  break,  injure,  or  deface  such  locks  or  seals,  or  to  open, 
break,  or  enter  such  car,  vessel,  or  vehicle,  with  intent  to  remove  or  cause  to 
be  removed  unlawfully  any  merchandise  therein,  or  in  any  manner  to  injure  or 
defraud  the  United  States;  and  any  person  receiving  any  merchandise  unlaw- 
fully removed  from  any  such  car,  vessel,  or  vehicle,  knowing  it  to  have  been  so 
unlawfully  removed,  shall  be  guilty  of  felony,  and  in  addition  to  any  penalties 
heretofore  prescribed  shall  be  punishable  by  imprisonment  for  not  less  than  six 
months  nor  more  than  two  years.  (673  b.) 

1961.  Sec.  2999.  For  the  purpose  of  better  guarding  against  frauds  upon  the 
revenue  on  foreign  merchandise  transported  between  the  ports  of  the  Atlantic 
and  those  of  the  Pacific  overland  through  any  foreign  territory,  the  Secretary  of 
the  Treasury  may  appoint  special  sworn  agents  as  inspectors  of  the  customs,  to 
reside  in  such  foreign  territory  where  such  merchandise  may  be  landed  or  em- 
barked, with  power  to  superintend  the  landing  or  shipping  of  all  merchandise, 
passing  coastwise  between  the  ports  of  the  United  States  on  the  Pacific  and 
the  Atlantic.  It  shall  be  their  duty,  under  such  regulations  and  instructions 
as  the  Secretary  of  the  Treasury  may  prescribe,  to  guard  against  the  perpetra- 
tion of  frauds  upon  the  revenue.  The  compensation  paid  to  such  inspectors 
shall  not  in  the  aggregate  exceed  five  thousand  dollars  per  annum.* 

1962.  Sec.  3000.  Any  merchandise,  duly  enH:ered  for  warehousing,  may  be 
withdrawn  under  bond,  without  payment  of  the  duties,  from  a  bonded  ware- 
house in  any  collection-district,  and  be  transported  to  a  bonded  warehouse  in 
any  other  collection-district,  and  rewarehoused  thereat ;  and  any  such  merchan- 
dise ma}^  be  so  transported  to  its  destination  wholly  by  land,  or  wholly  by 
water,  or  partially  by  land  and  partially  by  water,  over  such  routes  as  the  Sec- 
retary of  the  Treasury  may  prescribe,  and  may  likewise  be  conveyed  over  any 
foreign  territory,  the  government  of  which  may  have,  or  shall  by  treaty  stipu- 
lations grant,  a  free  right  of  way  over  such  territory.* 

1963.  Sec.  3001.  The  Secretary  of  the  Treasury  shall  prescribe  the  form  of 
the  bond  to  be  given  for  the  transportation  of  merchandise  from  a  port  in  one 
collection-district  to  a  port  in  another  collection-district  as  provided  in  the 
preceding  section ;  also  the  time  for  such  delivery ;  and  for  a  failure  to  trans- 
port and  deliver  within  the  time  limited  any  such  bonded  merchandise  to  the 
collector  at  the  designated  port,  a  duty  of  double  the  amount  to  which  such 
merchandise  would  be  liable  shall  be  collected,  which  duty  shall  be  secured  by 
such  bond,  or  the  merchandise  may  be  seized  and  forfeited  for  such  failure, 
and  any  steam  or  other  vessel,  or  vehicle,  transporting  such  bonded  merchan- 
dise, the  master,  owner,  or  conductor  of  which  shall  fail  to  deliver  the  same  to 
the  collector  at  the  designated  port,  shall  be  liable  to  seizure  and  forfeiture. 
(806.)t    (See  amendment,  post,  2245.) 

1964.  Sec.  3002.  Any  imported  merchandise  in  the  original  packages  which 
shall  have  been  duly  entered  and  bonded,  in  pursuance  of  the  provisions 
relating  to  warehouses,  may  be  withdrawn  from  warehouse  for  immediate 
exportation,  without  payment  of  duties,  to  Chihuahua,  in  Mexico,  by  the  route 
of  the  Arkansas  River,  through  Van  Buren,  or  by  the  route  of  the  Red  River, 
through  Fulton,  or  by  the  route  of  the  Missouri  River,  through  Independence, 
or  by  such  other  routes  as  may  be  designated  by  the  Secretary  of  the  Treasury. 
Any  imported  merchandise  duly  entered  and  bonded  at  [Point  Isabel] ,  in  thf 
district  of  Brazos  de  Santiago,  or  imported  and  bonded  at  any  other  port  of 
the  United  States,  and  transported  thence  in  bond,  and  duly  rewarehoused  at 


•  Act  of  March  28, 1854,  ch.  30,  §  5. 

t  Ibid,  g  6,  as  modified  Jaly  14th,  1862.    See  ante,  paragraph  306. 


DIGEST  OF  STATUTES.  63 

[Point  Isabel]  may  be  withdrawn  from  warehouse  for  immediate  exportation, 
without  pa^-ment  of  duties,  to  ports  and  places  in  Mexico,  by  land  or  water,  or 
partly  by  land  and  partly  by  water,  or  by  such  routes  as  may  be  designated  by 
the  Secretary  of  the  Treasur3\*   (See  amendments,  post,  2246.) 

1965.  Sec.  3003.  Any  imported  merchandise  duly  entered  and  bonded  in  any 
port  of  the  United  States  may  be  withdrawn  from  warehouse  without  payment 
of  duties,  for  immediate  exportation  for  San  Fernando,  Paso  del  Norte,  and 
Chihuahua,  in  Mexico,  through  the  port  of  Lavaca,  in  the  collection-district  of 
Saluria,  in  the  State  of  Texas,  and  be  transshipped  inland,  thence  to  San 
Antonio,  in  that  State,  and  from  the  latter  place  to  the  destinations  in  Mexico, 
either  by  way  of  Eagle  Pass,  the  Presidio  del  Norte,  [and]  or  San  Elizario,  all  on 
the  Rio  Grande ;  and  the  Secretary  of  the  Treasury  is  hereby  authorized  to 
prescribe  such  regulations,  not  inconsistent  with  law,  as  he  ma}^  deem  proper 
and  necessarj^,  respecting  the  packing,  marking,  inspection,  proof  of  due 
delivery  at  their  foreign  destinations  of  the  imports  authorized  by  this  and  the 
foregoing  section  to  be  exported  from  warehouse  to  ports  and  places  in  Mexico, 
and  for  the  due  protection  in  other  respects  of  the  public  revenue.*}"  (See  post, 
224T.) 

1966.  Sec.  3004.  Imported  merchandise  duly  entered  and  bonded  at  a  port 
of  the  United  States,  and  withdrawn  from  warehouse  in  accordance  with  exist- 
ing law,  for  exportation  for  San  Fernando,  Paso  del  Norte,  and  Chihuahua,  in 
Mexico,  may  pass  through  Indianola,  the  port  of  entry  for  the  district  of 
Saluria,  in  Texas,  under  such  regulations  as  the  Secretary  of  the  Treasury  shall 
prescribe,  as  well  as  through  the  port  of  Lavaca.J 

1967.  Sec.  3005.  All  merchandise  arriving  at  the  ports  of  New  York,  Boston, 
Portland  in  Maine,  or  any  other  port  specially  designated  by  the  Secretary  of 
the  Treasury,  and  destined  for  places  in  the  adjacent  British  provinces,  or 
arriving  at  the  port  of  [Point  Isabel]  ||  in  Texas,  or  any  other  port  specially  desig- 
nated by  the  Secretary  of  the  Treasurj?-,  and  destined  for  places  in  the  republic 
of  Mexico,  may  be  entered  at  the  custom-house,  and  conveyed,  in  transit, 
through  the  territory  of  the  United  States,  without  the  payment  of  duties, 
under  such  regulations  as  the  Secretary  of  the  Treasur}^  may  prescribe.  (512.)§ 

1968.  Sec.  3006.  Imported  merchandise  in  bond,  or  duty  paid,  and  products 
or  manufactures  of  the  United  States,  ma}^  with  the  consent  of  the  proper 
authorities  of  the  British  Provinces  or  republic  of  Mexico,  be  transported  from 
one  port  in  the  United  States  to  another  port  therein,  over  the  territory  of  such 
provinces  or  republic,  by  such  routes,  and  under  such  rules,  regulations,  and. 
conditions  as  the  Secretary  of  the  Treasury  may  prescribe;  and  the  merchan- 
dise so  transported  shall,  upon  arrival  in  the  United  States  from  such  provinces 
or  republic,  be  treated  in  regard  to  the  liability  to  or  exemption  from  duty,  or 
tax,  as  if  the  transportation  had  taken  place  entirely  within  the  limits  of  the 
United  States.  (513.) 

1969.  Sec.  3007.  Railroad-cars  or  other  vehicles  laden  with  merchandise, 
sealed  by  a  customs  officer,  passing,  under  the  provisions  of  the  preceding 
section  and  the  regulations  of  the  Secretary  of  the  Treasury,  from  one  port  in 
the  United  States  to  another  therein,  through  foreign  contiguous  territory, 
shall  be  exempt  from  the  payment  of  any  fees  for  receiving  or  certifying  mani- 
fests thereof.  (701  b.) 

1970.  Sec.  3008.  No  merchandise  exported  to  Mexico  or  the  British  North 
American  Provinces  shall  be  voluntarily  landed  or  brought  into  the  United 
States;  and  any  so  landed  or  brought  into  the  United  States  shall  be  forfeited; 
and  the  same  proceeding  shall  be  had  for  its  condemnation,  and  the  distribu- 
tion of  the  proceeds  of  the  sales,  as  in  other  cases  of  forfeiture  of  merchandise 
illegally-  imported.     Every  person  concerned  in  the  voluntary  landing  or  bring- 

»  Acts  of  March  3, 1845,  ch.  — ,  g  1.    6th  Stat.,  750.  August  30, 1852,  oh.  96,  §  1, 

f  Section  2.  of  last-named  Act. 

i  Act  of  April  80, 1872,  ch.  129. 

I  D.^troit.  Port.  Huron,  and  Duluth,  desl«?aated  May  15, 1875.    (S.  S.,  2242.) 

I  Changed  to  BrowusviUe,  see  post,  2248. 


64  DIGEST  OF  STATUTES. 

ing  such  merchandise  into  the  United  States  shall  be  liable  to  a  penaltj^  of  four 
hundred  dollars.* 


CHAPTER   EIGHT. 

PAYMENT. 

1971.  Sec.  3009.  All  duties  upon  imports  shall  be  collected  in  ready  money, 
and  shall  be  paid  in  coin,  ["or  coin  certificates"]  (2249),  or  in  United  States 
notes  payable  on  demand,  authorized  to  be  issued  prior  to  the  twenty-fifth  day 
of  February,  eighteen  hundred  and  sixty-two,  and  by  law  receivable  in  pay- 
ment of  public  dues.f 

1972.  Sec.  3010.  All  money  paid  to  any  collector  of  the  customs,  or  to  any 
person  acting  as  such,  for  unascertained  duties  or  for  duties  paid  under  protest 
against  the  rate  or  amount  of  duties  charged,  shall  be  placed  to  the  credit  of 
the  Treasurer  of  the  United  States,  and  shall  not  be  held  by  the  collector,  or 
person  acting  as  such,  to  await  any  ascertainment  of  duties,  or  the  result  of 
any  litigation  in  relation  to  the  rate  or  amount  of  duty  legally  chargeable  and 
collectible  in  any  case  where  money  is  so  paid. J 

1973.  Sec.  3011.  Any  person  who  shall  have  made  payment  under  protest 
and  in  order  to  obtain  possession  of  merchandise  imported  for  him,  to  any 
collector,  or  person  acting  as  collector,  of  an}^  money  as  duties,  when  such 
amount  of  duties  was  not,  or  was  not  wholl}^,  authorized  by  law,  may  maintain 
an  action  in  the  nature  of  an  action  at  law,  which  shall  be  triable  by  jury,  to 
ascertain  the  validity  of  such  demand  and  payment  of  duties,  and  to  recover 
back  any  excess  so  paid.  But  no  recovery  shall  be  allowed  in  such  action 
unless  a  protest,  in  writing  and  signed  by  the  claimant  or  his  agent,  was  made 
and  delivered  at  or  before  the  payment,  setting  forth  distinctly  and  specifically 
the  grounds  of  objection  to  the  amount  claimed.§  (See  amendment,  post,  2250.) 

1974.  Sec.  3012.  No  suit  shall  be  maintained  in  any  court  for  the  recovery 
of  duties  alleged  to  have  been  erroneously  or  illegally  exacted  by  collectors  of 
customs,  unless  the  plaintiff",  within  thirty  days  after  due  notice  of  the  appear- 
ance of  the  defendant,  either  in  person  or  by  attorney,  serves  on  the  defendant 
or  his  attorney  a  bill  of  particulars  of  the  plaintiff''s  demand,  giving  the  name 
of  the  importer  or  importers,  the  description  of  the  merchandise,  and  place 
from  which  imported,  the  name  of  the  vessel,  or  means  of  importation,  the  date 
of  the  invoice,  the  date  of  the  entry  at  the  custom-house,  the  precise  amount 
of  duty  claimed  to  have  been  exacted  in  excess,  the  date  of  payment  of  said 
duties,  the  day  and  year  on  which  protest  was  filed  against- the  exaction  thereof, 
the  date  of  appeal  thereon  to  the  Secretary  of  the  Treasury,  and  date  of  de- 
cision, if  any,  on  such  appeal.  And  if  a  bill  of  particulars,  containing  all  the 
above-mentioned  items,  be  not  served  as  aforesaid,  a  judgment  of  non  pros, 
shall  be  rendered  against  the  plaintiff"  or  plaintiffs  in  said  action.  (490.) 

1975.  Sec.  3012|.  Whenever  it  shall  be  shown  to  the  satisfaction  of  the 
Secretary  of  the  Treasury  that,  in  any  case  of  unascertained  duties,  or  duties 
or  other  moneys  paid  under  protest  and  appeal,  as  hereinbefore  provided,  more 
money  has  been  paid  to  the  collector,  or  person  acting  as  such,  than  the  law 
requires  should  have  been  paid,  the  Secretary  of  the  Treasury  shall  draw  his 
warrant  upon  the  Treasurer  in  favor  of  the  person  entitled  to  the  overpayment, 
directing  the  Treasurer  to  refund  the  same  out  of  any  money  in  the  Treasury 
not  otherwise  appropriated.  (452.) 

*  » 

*  Act  of  August  30,  1852,  ch.  96,  §  4, 

!Act8  of  March  2,  1833,  ch.  .55,  {J  3.    4th  Stat.,  6.30 ;  and  of  February  25, 1862,  ch.  33,  §  5.    12th  Stat.,  346. 
Act  of  March  3,  1839,  ch.  82,  g  2,    5th  Stat.,  348. 
Act  of  February  26, 1845,  ch.  22.    5th  Stat.,  727. 


DIGEST  OF  STATUTES.  65 

1976.  Sec.  3013.  Whenever  it  shall  be  shown  to  the  satisfaction  of  the  Sec- 
retary of  the  Treasury  that  more  mone3's  have  been  paid  to  the  collector  of 
customs,  or  others  acting  as  such,  than  the  law  requires,  and  the  party  has 
failed  to  comply  with  the  requirements  rplating  to  appeals  to  the  Secretary  of 
the  Treasury,  and  the  Secretary  of  the  Treasury  shall  be  satisfied  that  such 
non-compliance  with  the  requirements  as  above  stated  was  owing  to  circum- 
stances beyond  the  control  of  the  importer,  consignee,  or  agent  making  such 
payments,  he  may  draw  his  warrant  upon  the  Treasurer  in  favor  of  the  person 
entitled  to  the  overpayment,  directing  the  Treasurer  to  refund  the  same  out  of 
any  money  in  the  Treasury  not  otherwise  appropriated.  (514.) 

1977.  Sec.  3014.  In  all  proceedings  brought  by  the  United  States  in  any 
court  for  due  recovery  as  well  of  duties  upon  imports  alone  as  of  penalties  for 
the  non-paj^ment  thereof,  the  judgment  shall  recite  that  the  same  is  rendered 
for  duties,  and  such  judgment,  interest,  and  costs  shall  be  payable  in  the  coin 
by  law  receivable  for  duties,  and  the  execution  issued  on  such  judgment  shall 
set  forth  that  the  recovery  is  for  duties,  and  shall  require  the  marshal  to  satisfy 
the  same  in  the  coin  by  law  receivable  for  duties ;  and  in  case  of  levy  upon 
and  sale  of  the  property  of  the  judgment  debtor,  the  marshal  shall  refuse  pay- 
ment from  any  purchaser  at  such  sale  in  any  other  money  than  that  specified 
in  the  execution.  (477.) 


CHAPTER  NINE. 

DRAWBACK.* 


1978.  Sec.  3015.  A  drawback  of  dutie^,  as  prescribed  by  law,  shall  be  allowed 
and  paid  on  all  merchsDdise  imported  into  tbe  United  States,  in  respect  to  all 
such  merchandise  as  shall  be  exported  to  any  foreign  port  other  than 'the 
dominions  of  any  foreign  state  immediately  adjoining  to  the  United  States, 
either  from  the  district  of  original  importation,  or  from  certain  other  districts  ; 
and  all  duties,  drawbacks,  and  allowances  which  shall  be  payable,  or  allowable, 
on  any  specific  quantity  of  merchandise,  shall  be  deemed  to  apply  in  propor- 
tion to  any  greater  or  lesser  quantity,  except  as  herein  otherwise  provided. 

1979.  Sec.  3016.  No  merchandise  imported  shall  be  entitled  to  a  draw- 
back of  the  duties  paid,  unless  the  duties  so  paid  shall  amount  to  fifty  dollars 
at  least;  nor  unless  they  shall  be  exported  in  the  original  casks,  cases,  chests, 
boxes,  trunks,  or  other  packages,  in  which  they  were  imported,  without 
diminution  or  change  of  the  articles  which  were  therein  contained,  at  the  time 
of  importation,  in  quantity,  quality,  or  value,  necessary  or  unavoidable  wastage 
or  damage  only  excepted.f 

1980.  Sec.  3017.  No  drawback  of  the  duties  shall  be  allowed  on  merchan- 
dise entitled  to  debenture  under  existing  laws,  unless  such  merchandise  shall 
be  exported  from  the  United  States  within  three  years  from  the  date  of  the 
importation  of  the  same.  One  per  centum  on  the  amount  of  all  drawbacks 
allowed  shall  be  retained  for  the  use  of  the  United  States  by  the  collectors 
paying  such  drawbacks,  respectively. 

1981.  Sec.  3018.  All  drugs,  medicines,  and  chemical  preparations  entered 
for  exportation  and  deposited  in  warehouse  or  public  store,  may  be  exported 

*  See  rates  of,  post,  Part  III.,  after  Schedule,  • 

t  The  allowance  of  drawback  on  articles  nianufartiirpd  of  materials  imported,  is  restricted  by  the  pro- 
visions of  Section  3017,  Rev.  Statutes.  (S.  S.,  3506.)  The  limitation  of  fifty  dollars  in  Section  3016,  applies  only 
to  merchandise  exported  in  the  original  packaj);es,  without  diminution  or  change  of  the  articles  therein  con- 
tained, and  is  not  applicahle  to  goods  manufactured  in  the  United  States  from  imported  materials,  and  then 
exported  with  benefit  of  drawback.    (S.  S.,  3541.) 

5 


66  DIGEST  OF  STATUTES. 

by  the  owner  thereof  in  the  original  package,  or  otherwise,  subject  to  such 
regulations  as  shall  be  prescribed  by  the  Secretary  of  the  Treasury. 

1 982.  Sec.  3019.  There  shall  be  allowed  on  all  articles  wholly  manufactured 
of  materials  imported,  on  which  duties  have  been  paid  when  exported,  a  draw- 
back equal  in  amount  to  the  duty  paid  on  such  materials,  and  no  more,  to  be 
ascertained  under  such  regulations  as  shall  be  prescribed  by  the  Secretary  of 
the  Treasury.*  Ten  per  centum  on  the  amount  of  all  drawbacks  so  allowed 
shall,  however,  be  retained  for  the  use  of  the  United  States  by  the  collectors 
paying  such  drawbacks  respectively.     (See  post,  2192  and  2206.) 

1983.  Sec.  3020.  Where  fire-arms,  scales,  balances,  shovels,  spades,  axes, 
hatchets,  hammers,  plows,  cultivators,  mowing-machines,  and  reapers,  manu- 
factured with  stocks  or  handles  made  of  wood  grown  in  the  United  States, 
are  exported  for  benefit  of  drawback  under  the  preceding  section,  such  articles 
shall  be  entitled  to  such  drawback  in  all  cases  when  the  imported  material 
exceeds  one-half  of  the  value  of  the  material  used. 

1984.  Sec.  3021.  Eailroad-iron,  partially  or  wholly  worn,  may  be  imported 
into  the  United  States  without  payment  of  duty,  under  bond  to  be  withdrawn 
and  exported  after  such  railroad-iron  shall  have  been  repaired  or  remanufac- 
tured.  The  Secretary  of  the  Treasury  is  hereby  authorized  and  directed 
to  prescribe  such  rules  and  regulations  as  may  be  necessary  to  protect  the 
revenue  against  fraud,  and  secure  the  identity,  character,  and  weight  of  all 
such  importations  when  again  withdrawn  and  exported,  restricting  and  limiting 
the  export  and  withdrawal  to  the  same  port  of  entry  where  imported,  and 
also  limiting  all  bonds  to  a  period  of  time  of  not  more  than  six  months  from 
the  date  of  the  importation.f 

1985.  Sec.  3022.  Imported  salt  in  bond  may  be  used  in  curing  fish,  taken 
by  vessels  licensed  to  engage  in  the  fisheries,  under  such  regulations  as  the 
Secretary  of  the  Treasury  shall  prescribe;  and  upon  proof  that  the  salt  has 
been  used  in  curing  fish,  the  duties  on  the  same  shall  be  remitted.^ 

1986.  Sec.  3023.  Upon  all  merchandise  gaugeable  by  law,  hereafter  ex- 
ported, upon  which  drawback  or  return  duty  is  allowed,  and  upon  all  merchan- 
dise gaugeable  by  law,  withdrawn  from  bonded  warehouses  for  export,  there 
shall  be  collected  by  the  collectors  of  the  several  ports  ten  cents  per  cask. 

1987.  Sec.  3024.  Upon  all  weighable  articles  hereafter  exported,  upon 
which  a  drawback  or  return  duty  is  allowed,  and  upon  all  weighable  merchan- 
dise withdrawn  from  bonded  warehouses  for  export,  there  shall  be  collected 
by  the  collectors  of  the  several  ports  three  cents  per  hundred  pounds,  to  be 
determined  by  the  returns  of  the  weighers. 

1988.  Sec.  3025.  No  return  of  the  duties  shall  be  allowed  on  the  export  of 
any  merchandise  after  it  has  been  removed  from  the  custody  and  control  of 
the  Government,  except  in  the  cases  provided  in  sections  three  thousand  and 
nineteen,  three  thousand  and  twenty,  three  thousand  and  twenty-two,  and 
three  thousand  and  twenty-six. 

1989.  Sec  3026.  There  shall  be  a  drawback  on  foreign  saltpetre,  manufac- 
tured into  gunpowder  in  the  United  States  and  exported  therefrom,  equal  in 
jamount  to  the  duty  paid  on  the  foreign  saltpetre  from  which  it  shall  be  manu- 
factured, to  be  ascertained  under  such  regulations  as  shall  be  prescribed  by  the 
Secretary  of  the  Treasury,  and  no  more.  The  word  "  saltpetre  "  as  used  in 
this  section  shall  be  construed  to  mean  the  element  of  nitre,  so  used, 
whether  it  be  the  nitrate  of  potash  or  the  nitrate  of  soda.  Ten  per 
centum  on  the  amount  of  drawbacks  so  allowed  shall,  however,  be  retained 

*  The  allowance  of  drawback  on  articleg  manufactured  of  materials  imported,  is  restricted  by  the  pro-, 
visions-af  Section  3017,  Rev.  Statutes.  (S.  S.,  3506.)  The  limitation  of  fifty  dollars  in  Section  3016,  applies  only 
to  merchandise  exported  in  the  original  packages,  without  diminution  or  change  of  the  articles  therein  con- 
tained, and  is  not  applicable  to  goods  manufactured  in  the  United  States  from  imported  materials,  and  then 
exported  with  benefit  of  drawback.    (S.  S.,  3541.) 

f  See  Tr.  Regs.,  1874,  Art.  737. 

■;  This  exemption  from  duty  does  not  extend  to  lalt  used  in  preserving  seines  with  which  such  fish  ar« 
caught.    (S.S.,2333.> 


DIGEST  OF  STATUTES.  67 

for  the  use  of  the  United  States  by  the  collectors  paying  such  drawbacks 
respectively. 

1990.  Sec.  3027  "No  part  of  the  additional  or  discriminating  duty  imposed 
by  law  on  merchandise  on  account  of  its  importation  in  foreign  vessels  shall 
be  allowed  to  be  drawback,  but  the  whole  shall  be  retained.* 

1991.  Sec.  3028.  Where  articles  are  imported  in  bulk  they  shall  be  ex- 
ported in  the  packages,  if  any,  in  which  they  were  landed ;  for  which  purpose 
the  officer  delivering  the  same  shall  return  the  packages  they  may  be  put  into, 
if  any,  with  their  marks  and  numbers,  and  they  shall  not  be  entitled  to  draw- 
back, unless  exported  in  such  packages,  which  shall  be  deemed  the  packages 
of  original  importation,  nor  unless  they  fully  agree  with  the  return  made  by 
the  officer. 

1992.  Sec.  3029.  It  shall  be  lawful  for  the  exporter  of  any  liquors  in  casks, 
or  any  unrefined  sugars,  to  fill  up  the  casks  or  packages  out  of  other  casks  or 
packages  included  in  the  same  original  importation,  or  into  new  casks  or 
packages  corresponding  therewith,  to  be  marked  and  numbered  as  the 
original  casks  or  packages,  in  case  the  original  casks  or  packages  shall,  in  the 
opinion  of  the  officer  appointed  to  examine  the  same,  be  so  injured  as  to  be 
rendered  unfit  for  exportation,  and  in  no  other  case.  The  filling  up  or  change 
of  package  must,  however,  be  done  under  the  inspection  of  a  proper  officer, 
appointed  for  that  purpose  by  the  collector  and  naval  officer,  where  any,  of 
the  port  from  which  such  liquors  or  unrefined  sugars  are  intended  to  be  ex- 
ported ;  and  the  drawback  on  articles  so  filled  up,  or  of  which  the  packages 
nave  been  changed,  shall  not  be  allowed  without  such  inspection. 

1993.  Sec.  3030.  When  the  owner,  importer,  consignee,  or  agent,  of  any 
merchandise  entitled  to  debenture,  may  wish  to  transfer  the  same  into  pack- 
ages, other  than  those  in  which  the  merchandise  was  originally  imported,  the 
collector  of  the  port  where  the  same  may  be  shall  permit  the  transfer  to  be 
made,  if  necessary  for  the  safety  or  preservation  thereof. 

1994.  Sec.  3031.  Due  notice  of  the  wish  to  make  such  transfer,  in  writing, 
setting  forth  sufficient  cause  for  the  transfer,  shall  be  given  to  the  collector, 
who  shall  appoint  an  inspector  of  the  revenue  to  ascertain  if  the  allegation  be 
true,  and,  if  found  correct,  to  superintend  the  transfer,  and  to  cause  the  marks 
and  numbers  upon  the  original  packages  to  be  inscribed  upon  the  packages 
into  which  the  merchandise  shall  be  transferred, 

1995.  Sec.  3032.  Every  importer,  owner,  consignee,  agent,  or  exporter, 
who  shall  enter  merchandise  for  importation,  or  for  exportation,  or  transpor- 
tation from  one  port  to  another,  with  the  right  of  drawback,  shall  deposit 
with  the  collector  the  original  invoice  of  such  merchandise,  if  not  before 
deposited  with  the  collector,  and  in  that  case  an  authenticated  copy  thereof, 
to  be  filed  and  preserved  by  him  in  the  archives  of  the  custom-house,  which 
shall  be  signed  by  such  importer,  owner,  consignee,  agent,  or  exporter,  and 
the  oath  to  be  made  on  the  entry  of  such  merchandise  shall  be  annexed  thereto. 

1996.  Sec  3033.  It  shall  be  the  duty  of  the  collector  to  cause  all  merchan- 
dise entered  for  re-exportation,  with  the  right  of  drawback,  to  be  inspected, 
and  the  articles  thereof  compared  with  their  respective  invoices,  before  a  per- 
mit shall  be  given  for  lading  the  same ;  and  where  the  merchandise  so  entered 
shall  be  found  not  to  agree  with  the  entry  it  shall  be  forfeited. 

1997.  Sec.  3034.  All  merchandise,  subject  to  advalorem  duty,  and  intended 
for  exportation,  with  benefit  of  drawback,  which  shall  be  transported  from  one 
district  to  another,  shall  be  accompanied  by  a  copy  from  the  invoice,  of  the  cost 
thereof,  certified  by  the  collector  of  the  district  from  which  it  may  have  been 
last  reshipped,  which  certified  copy  shall  be  produced  to  the  collector  of  the 
district  from  which  such  merchandise  is  intended  to  be  exported ;  and  such 
merchandise,  as  well  as  all  such  merchandise  subject  to  advalorem  duty,  as 

»  Act  of  August  30, 1842,  ch.  270,  g  15.    5  Stat.,  563. 


68  DIGEST  OF  STATUTES. 

shall  be  exported  from  the  district  into  which  it  may  have  been  originally 
imported,  shall  be  inspected  by  the  appraisers  at  the  time  of  exportation,  in 
the  same  manner  as  on  the  importation  of  such  merchandise ;  and  if  the  same 
is  found  not  to  correspond  with  the  original  invoice,  the  merchandise  shall  be 
subject  to  forfeiture. 

1998.  Sec.  3035.  The  collector  shall  direct  the  surveyor,  where  any,  to  in- 
spect, or  cause  to  be  inspected,  the  merchandise  notified  for  exportation,  and 
if  it  is  found  to  corre8i)ond  fully  with  the  notice  and  proof  concerning  the 
same,  the  collector,  together  with  the  naval  officer,  if  any,  shall  grant  a  per- 
mit for  lading  the  same  on  board  of  the  vessel  named  in  such  notice  and  entry. 
Such  lading  shall  be  performed  under  the  suj)erintendence  of  the  officer  by 
whom  the  same  has  been  so  inspected;  and  the  exporter  shall  make  oath  that 
the  merchandise,  so  noticed  for  exportation,  and  laden  on  board  such  vessel, 
previous  to  the  clearance  thereof,  or  within  ten  days  after  such  clearance,  is 
truly  intended  to  be  exported  to  the  place  whereof  notice  has  been  given,  and 
is  not  intended  to  be  relanded  within  the  United  States;  otherwise  the  mer- 
chandise shall  not  be  entitled  to  the  benefit  of  drawback. 

1999.  Sec.  3036.  All  merchandise  imported  into  the  United  States,  the  du- 
ties on  which  have  been  paid,  or  secured  to  be  paid,  may  be  transported  by 
land,  or  partly  by  land  and  partly  by  water,  or  coastwise,  from  the  district 
into  which  it  was  imported  to  any  port  of  entry  and  exported  from  such  port 
of  entry  with  the  benefit  of  drawback. 

2000.  Sec.  3037.  Whenever  the  exporter  entering  any  merchandise,  for  the 
benefit  of  drawback,  shall  not  have  completed  such  entry,  by  taking  the  oath 
or  giving  the  bond  required  by  the  existing  laws,  within  the  period  prescribed 
by  law,  but  shall  offer  to  complete  the  entry  after  the  expiration  of  the  period, 
the  Secretary  of  the  Treasury  may,  upon  application  to  him  made,  by  the  ex- 
porter, setting  forth  the  cause  of  his  omission,  under  oath,  and  accompanied 
by  a  statement  of  the  collector  of  all  the  circumstances  attending  the  transac- 
tion within  the  knowledge  of  such  collector,  if  he  shall  be  satisfied  that  the 
failure  to  complete  the  entry  was  accidental,  without  any  intention  to  evade 
the  law  or  defraud  the  revenue,  direct  the  entry  to  be  completed,  and  the  cer- 
tificates or  debentures,  as  the  case  may  be,  to  issue  in  the  same  manner,  as  if 
such  entry  has  been  completed  within  the  period  prescribed  by  the  existing 
laws  of  the*United  States. 

2001.  Sec.  3038.  All  debentures  shall  be  issued  and  made  payable  to  the 
original  importer  of  the  merchandise,  entered  for  exportation,  whenever  the 
same  shall  be  requested,  in  writing,  by  the  exporter,  and  not  otherwise.  In 
respect  to  any  merchandise,  on  which  the  duties  shall  have  been  paid  prior  to 
an  entry  for  exportation,  the  debenture  for  the  amount  of  the  drawback  of 
such  duties  shall  be  made  payable  in  fifteen  days,  to  be  comj)uted  from  the  time 
of  signing  the  bond,  to  be  given  as  hereinafter  directed. 

2002.  Sec.  3039.  Whenever  payment  of  any  debenture  is  refused  by  the 
collector  of  the  district  where  it  was  granted,  for  a  longer  time  than  three 
days,  after  the  same  shall  have  become  payable,  such  refusal  to  be  proved  in 
the  same  manner  as  the  non-payment  of  a  bill  of  exchange,  the  possessor  or 
assignee  of  such  debenture  may  bring  suit  thereupon  against  the  person  to 
whom  it  was  originally  granted  or  against  any  indorser  thereof. 

2003.  Sec.  3040.  Debentures  shall  be  assignable  by  delivery  and  indorse- 
ment of  the  parties  who  may  receive  the  same. 

2004.  Sec.  3041.  Where  any  merchandise  is  exported  from  any  other  dis- 
trict than  the  one  into  which  it  was  originally  imported,  the  collector  of  such 
district,  together  with  the  naval  officer  thereof,  where  there  is  one,  shall  grant 
to  the  exporter  a  certificate,  expressing  that  such  merchandise  was  exported 
from  such  district,  with  the  marks,  numbers,  and  descriptions  of  the  packages 
and  their*  contents,  the  names  of  the  master  and  vessel  in  which  and  the  port 
to  which  it  was  exported,  and  by  whom,  and  the  names  of  the  vessel  and 
master  in  which  it  was  brought,  and  by  whom  shipped  at  the  district  from 


DIGEST  OF  STATUTES.  69 

whence  it  came,  and  the  amount  of  the  drawback  to  which  it  is  entitled.  Such 
certificate  shall  entitle  the  possessor  thereof  to  receive  from  the  collector  of  the 
district  with  whom  the  duties  on  the  merchandise  were  paid,  a  debenture  or 
debentures,  for  the  amount  of  the  drawback  expressed  in  the  certificate,  pay- 
able at  the  same  time,  and  in  like  manner  as  is  herein  directed  for  debentures 
on  merchandise  exported  from  the  port  of  original  importation. 

2005.  Sec.  3042.  The  collector  may  refuse  to  grant  such  debenture,  in  case 
it  shall  appear  to  him  that  any  error  has  arisen,  or  any  fraud  has  been  com- 
mitted ;  and  in  case  of  such  refusal,  if  the  debenture  claimed  shall  exceed  one 
hundred  dollars,  it  shall  be  the  duty  of  the  collector  to  represent  the  case  to 
the  Secretary  of  the  Treasury,  who  shall  determine  whether  such  debenture 
shall  be  granted  or  not.  In  no  case,  moreover,  of  an  exportation  of  goods  shall 
a  drawback  be  paid,  until  the  duties  on  the  importation  thereof  shall  have  been 
first  received. 

2006.  Sec.  3043.  Before  the  receipt  of  any  debenture,  in  case  of  exportation 
from  the  district  of  original  importation,  and  in  case  of  exportation  from  any 
other  district  before  the  receipt  of  any  such  certificate,  as  is  hereinbefore  re- 
quired to  be  granted,  the  person  applying  for  such  debenture  or  certificate 
shall,  previous  to  such  receipt,  and  before  the  clearance  of  tae  vessel  in  which 
the  merchandise  was  laden  for  exportation,  give  bond,  with  one  or  more  sure- 
ties, to  the  satisfaction  of  the  collector,  who  is  to  grant  such  debenture  or 
certificate,  as  the  case  may  be,  in  a  sum  equal  to  double  the  amount  of  the 
sum  for  which  such  debenture  or  certificate  is  granted,  conditioned  that  such 
merchandise,  or  any  part  thereof,  shall  not  be  relanded  in  any  port  within  the 
limits'of  the  United  States,  and  that  the  exporter  shall  produce,  within  tiie 
time  herein  limited,  the  proofs  and  certificates  required  of  such  merchandise 
having  been  delivered  without  such  limits. 

2007.  Sec.  3044.  All  bonds  which  may  be  given  for  any  merchandise  ex- 
ported from  the  United  States,  and  on  which  any  drawback  of  duties  or  allow- 
ance shall  be  payable,  in  virtue  of  such  exportation,  shall  and  may  be  dis- 
charged, and  not  otherwise,  by  producing  within  one  year  from  the  date  there- 
of, if  the  exportation  be  made  to  any  port  of  Europe  or  America,  or  within 
two  years,  if  made  to  any  part  of  Asia  or  Africa,  a  certificate  under  the  hand  of 
the  consignee  at  the  foreign  port  to  whom  the  merchandise  shall  have  been 
addressed,  therein  particularly  setting  forth  and  describing  the  articles  so  ex- 
ported, their  marks,  numbers,  description  of  packages,  the  number  thereof, 
and  their  actual  contents,  and  declaring  that  the  same  have  been  received  by 
them  from  on  board  the  vessel,  specifying  the  names  of  the  master  and  vessel 
from  which  they  were  so  received ;  and  where  such  merchandise  is  not  con- 
signed or  addressed  to  any  particular  person  at  the  foreign  port  to  which  the 
vessel  is  destined,  or  may  arrive,  but  where  the  master,  or  other  person  on 
board  such  vessel  may  be  the  consignee  of  such  merchandise,  a  certificate  from 
the  person  to  whom  such  merchandise  may  be  sold  or  delivered,  by  such  master 
or  other  person,  shall  be  produced  to  the  same  effect  as  that  required  if  the 
person  receiving  the  same  were  originally  intended  to  be  the  consignee  thereof. 

2008.  Sec.  3045.  In  addition  to  such  certificate,  it  shall  be  necessary  to 
produce  a  certificate  under  the  hand  and  seal  of  the  consul  or  agent  of  the 
United  States,  residing  at  the  place,  declaring  either  that  the  facts  stated  in  the 
certificate  of  such  consignee,  or  other  person,  are  to  his  knowledge  true,  or 
that  such  certificate  is  deserving  of  full  faith  and  credit;  which  certificates  of 
the  consignee,  or  other  person,  and  consul  or  agent,  shall,  in  all  cases,  as  res- 
pects the  landing  or  delivery  of  the  merchandise,  be  confirmed  by  the  oath  of 
the  master  and  mate,  if  living,  or,  in  case  of  their  death,  by  the  oath  of  the 
two  principal  surviving  ofificers  of  the  vessel  in  which  the  exportation  shall  be 
made.  Where  there  is  no  consul  or  agent  of  the  United  States  residing  at  the 
place  of  delivery,  the  certificate  of  the  consignee,  or  other  person  hereinbefore 
required,  shall  be  confirmed  by  the  certificate  of  two  reputable  American  mer- 
chants residing  at  the  place,  or  if  there  are  no  such  American  merchants,  then 


70  DIGEST  OF  STATUTES. 

by  the  certificate  of  two  reputable  foreign  merchants,  testifying  that  the 
several  facts  stated  in  such  consignee  or  other  person's  certificate,  are,  to  their 
knowledge,  just  and  true,  or  that  such  certificate  is,  in  their  opinion,  worthy 
of  full  faith  and  credit ;  and  such  certificate  shall  also  be  supported  by  the  oath 
of  the  master  and  mate,  or  other  principal  officers  of  the  vessel,  in  manner  as 
as  before  prescribed.  The  oath  of  the  master  and  mate,  or  other  principal 
ofi[icers,  shall,  in  all  cases,  when  taken  at  a  foreign  port,  be  taken  and  subscribed 
before  the  consul  or  agent  of  the  United  States  residing  at  such  foreign  port, 
if  any  such  consul  or  agent  reside  thereat. 

2009.  Sec.  3046.  It  shall  be  lawful  for  the  consuls  or  agents  of  the  United 
States,  residing  at  the  foreign  ports,  to  demand  twenty-five  cents  for  adminis- 
tering each  oath  and  one  dollar  for  granting  each  certificate  required  by  the 
preceding  section,  and  if  any  consul  or  agent  shall  demand  other  or  greater 
fees  than  are  thus  allowed,  his  bond  shall  be  forfeited. 

2010.  Sec.  3047.  In  cases  of  loss  by  sea,  or  by  capture  or  other  unavoidable 
accident,  or  when,  from  the  nature  of  the  trade,  the  proofs  and  certificates  be- 
fore required  are  not,  and  cannot  be,  procured,  the  exporter  shall  be  allowed 
to  adduce  to  the  collector  of  the  port  of  exportation  such  other  proofs  as  they 
may  have,  and  as  the  nature  of  the  case  will  admit ;  which  proois  shall,  with  a 
statement  of  all  the  circumstances  attending  the  transaction  within  the  know- 
ledge of  such  collector,  be  transmitted  to  the  Secretary  of  the  Treasury,  who 
shall  have  power  to  allow  a  further  reasonable  time  for  obtaining  such  proofs ; 
or  if  he  be  satisfied  with  the  truth  and  validity  of  the  proofs  adduced,  to  direct 
the  bond  of  such  exporter  to  be  canceled.  If  the  amount  of  such  bond  shall 
not  exceed  the  penal  sum  of  two  hundred  dollars,  the  collector,  with  the  naval 
officer,  where  there  is  one,  and  alone^  where  there  is  none,  may,  pursuant  to 
sach  rules  as  shall  be  prescribed  by  the  Secretary  of  the  Treasury,  admit  such 
proof  as  may  be  adduced ;  and  if  they  deem  the  same  satisfactory,  cancel  such 
bond  accordingly. 

2011.  Sec.  3048.  So  much  money  as  may  be  necessary  for  the  payment  of 
debentures  or  drawbacks  and  allowances  which  may  be  authorized  and  pay- 
able, is  hereby  appropriated  lor  that  purpose  out  of  any  money  in  the  Treasury, 
to  be  expended  under  the  direction  of  the  Secretary  of  that  Department,  accord- 
ing to  the  laws  authorizing  debentures  or  drawbacks  and  allowances.  The 
collectors  of  the  customs  shall  be  the  disbursing  agents  to  pay  such  debentures, 
drawbacks,  and  allowances.  All  debenture  certificates  issued  according  to 
law  shall  be  received  in  payment  of  duties  at  the  custom-house  where  the  same 
have  been  issued,  the  laws  regulating  drawbacks  having  been  complied  with. 

2012.  Sec.  3049.  If  any  merchandise  entered  for  exportation,  with  intent  to 
drawback  the  duties,  or  to  obtain  any  allowance  given  by  law  on  the  exporta- 
tion thereof,  shall  be  landed  within  any  port  within  the  limits  of  the  United 
States,  all  such  merchandise  shall  be  subject  to  seizure  and  forfeiture,  together 
with  the  vessel  from  which  such  merchandise  shall  be  landed,  and  the  vessels 
or  boats  used  in  landing  the  same;  and  all  persons  concerned  therein  shall, 
upon  indictment  and  conviction  thereof,  suff'er  imprisonment  for  a  term  not 
exceeding  six  months.  For  discovery  of  frauds  and  seizure  of  merchandise  re- 
landed  contrary  to  law,  the  several  officers  established  by  this  Title  shall  have 
the  same  powers,  and,  in  case  of  seizure,  the  same  proceedings  shall  be  had,  as 
in  the  case  of  merchandise  imported  contrary  to  law. 

2013.  Sec.  3050.  If  any  merchandise,  of  which  entry  shall  have  been  made 
in  the  office  of  a  collector,  for  the  benefit  of  drawback  or  bounty  upon  expor- 
tation, shall  be  entered  by  a  false  denomination,  or  erroneously  as  to  the  time 
when  and  the  vessel  in  which  it  was  imported,  or  shall  be  found  to  disagree 
with  the  packages,  quantities,  or  qualities,  as  they  were  at  the  time  of  original 
importation,  except  such  disagreement  as  may  have  been  occasioned  by  neces- 
sary or  unavoidable  wastage  or  damage  only,  and  except  also  in  cases  where 
permission  shall  have  been  obtained  according  to  law  to  alter  or  change  the 
quantities  or  packages  thereof,  all  such  merchandise,  or  the  value  thereof  to  be 


DIGEST  OF  STATUTES.  71 

recovered  of  the  owner  or  person  making  such  entry,  shall  be  forfeited,  and 
the  person  making  such  false  entry  shall  also  forfeit  a  sum  equal  to  the  value 
of  the  articles  mentioned  or  described  in  such  entry. 

2014.  Sec.  3051.  l^o  forfeiture  shall  be  incurred  under  the  preceding  sec- 
tion if  it  shall  be  made  to  appear  to  the  satisfaction  of  the  collector  and  naval 
officer  of  the  district,  if  there  be  a  naval  officer,  and  if  there  be  no  naval  officer, 
to  the  satisfaction  of  the  collector,  or  of  the  court  in  which  a  prosecution  for 
the  forfeiture  shall  be  had,  that  such  false  denomination,  error,  or  disagreement 
happened  by  mistake  or  accident,  and  not  from  any  intention  to  defraud  the 
revenue. 

2015.  Sec.  3052.  None  of  the  provisions  of  this  Title  shall  operate  to  pre- 
vent the  exportation  of  bonded  merchandise  from  warehouse  within  three  years 
from  the  date  of  original  importation,  nor  its  transportation  in  bond  from  the 
port  into  which  it  was  originally  imported  to  any  other  port  for  the  purpose 
of  exportation. 

2016.  Sec.  3053.  Any  merchandise  imported  from  the  British  North 
American  provinces  adjoining  the  United  States,  which  shall  have  been  duly 
entered  and  the  duties  thereon  paid  or  secured  according  to  law  at  either  of 
the  ports  of  entry  in  the  collection-districts  situated  on  the  northern,  north- 
eastern, and  northwestern  frontiers  of  the  United  States,  may  be  transported 
by  land  or  by  water,  or  partly  by  land  and  partly  by  water,  to  any  port  or 
ports  from  which  merchandise  may  be  exported  for  benefit  of  drawback,  and 
be  thence  exported  with  such  privilege  to  any  foreign  country.  The  laws  re- 
lating to  the  transportation  of  merchandise  entitled  to  drawback,  and  the  due 
exportation  and  proof  of  landing  thereof,  and  all  regulations  which  the  Secre- 
tary of  the  Treasury  may  prescribe  for  the  security  of  the  revenue,  must,  how- 
ever, be  complied  with. 

2017.  Sec.  3054.  Any  imported  merchandise,  in  the  original  packages, 
which  shall  have  been  duly  entered  and  warehoused  in  pursuance  of  the  pro- 
visions relating  to  warehouses,  may  be  exported  therefrom  in  conformity  with 
law,  and  be  transported,  in  the  manner  indicated,  to  ports  in  the  adjoining 
British  provinces,  and  become  entitled  to  the  benefits  of  those  provisions. 

2018.  Sec.  3055.  Merchandise  imported  into  the  United  States  and  ex- 
ported from  the  port  of  Lake  Ponchartrain  shall  be  entitled  to  the  benefit  of 
a  drawback  of  the  duties  upon  exportation  to  any  foreign  port,  under  the  same 
provisions,  regulations,  restrictions,  and  limitations,  as  if  such  merchandise  had 
been  exported  directly  from  New  Orleans  by  way  of  the  Mississippi  River. 

2019.  Sec.  3056.  Any  imported  merchandise  w^hich  has  been  entered,  and 
the  duties  paid  or  secured  according  to  law,  for  drawback,  may  be  exported  to 
the  British  North  American  provinces  adjoining  the  United  States. 

2020.  Sec  3057.  The  Secretary  of  the  Treasury  is  hereby  further  author- 
ized to  prescribe  such  rules  and  regulations,  not  inconsistent  with  the  laws  of 
the  United  States,  as  he  may  deem  necessary  to  carry  into  eff'ect  the  provi- 
sions of  the  laws  relating  to  drawbacks,  and  to  prevent  the  illegal  re-importa- 
tion of  any  merchandise  which  shall  have  been  exported  as  herein  provided. 


72  DIGEST  OF  STATUTES. 

CHAPTER  ELEVEN. 

PROVISIONS   APPLYING   TO    COMMERCE   WITH   CONTIGUOUS   COUNTRIES. 

2021.  Sec.  3095.  Except  into  the  districts  hereinbefore  described  on  the 
northern,  northwestern,  and  western  boundaries  of  the  United  States,  adjoin- 
ing to  the  Dominion  of  Canada,  or  into  the  districts  adjacent  to  Mexico,  no 
merchandise  of  foreign  growth  or  manufacture,  subject  to  the  pa3'ment  of  duties, 
shall  be  brought  into  the  United  States  from  any  foreign  port  in  any  other  man- 
ner than  by  sea,  nor  in  any  vessel  of  less  than  thirty  tons  burden,  agreeably  to 
the  admeasurement  directed  for  ascertaining  the  tonnage  of  vessels  ;  or  landed 
or  unladen  at  any  other  port  than  is  directed  by  this  Title,  under  the  penalty 
of  seizure  and  forfeiture  of  all  such  vessels,  and  of  the  merchandise  imported 
therein,  landed  or  unladen  in  any  other  manner. 

2022.  Sec.  3096.  All  persons  may  import  any  merchandise  of  which  the 
importation  shall  not  be  entirely  prohibited,  into  the  districts  which  are  or  may 
be  established  on  the  northern  and  northwestern  boundaries  of  the  United 
States,  in  vessels  or  boats  of  any  burden,  and  in  rafts  or  carriages  of  any  kind 
or  nature  whatsoever. 

2023.  Sec  3097.  All  vessels,  boats,  rafts,  and  carriages,  of  what  kind  so- 
ever, arriving  in  such  districts,  on  the  northern  and  northwestern  frontiers, 
containing  merchandise  subject  to  duties,  on  being  imported  into  any  port  of 
the  United  States,  shall  be  reported  to  the  collector,  or  other  chief  officer  of  the 
customs  at  the  port  of  entry  in  the  district  into  which  it  shall  be  so  imported; 
and  such  merchandise  shall  be  accompanied  with  like  manifests,  and  like  en- 
tries shall  be  made,  by  the  persons  having  charge  of  any  such  vessels,  boats, 
rafts,  and  carriages,  and  by  the  owners  or  consignees  of  the  merchandise  laden 
on  board  the  same;  and  the  powers  and  duties  of  the  officers  of  the  customs 
shall  be  exercised  and  discharged  in  the  districts  last  mentioned,  in  like  man- 
ner as  is  prescribed  in  respect  to  merchandise  imported  in  vessels  from  the 
sea;  and  generally,  all  such  importations  shall  be  subject  to  like  regulations, 
penalties,  and  forfeitures  as  in  other  districts,  except  as  is  hereinafter  specially 
provided. 

2024.  Sec.  3098.  The  master  of  any  vessel,  except  registered  vessels,  and 
every  person  having  charge  of  any  boat,  canoe,  or  raft,  and  the  conductor  or 
driver  of  any  carriage  or  sleigh,  and  every  other  person,  coming  from  any 
foreign  territory  adjacent  to  the  United  States  into  the  United  States,  with 
merchandise  subject  to  duty,  shall  deliver,  immediately  on  his  arrival  within 
the  United  States,  a  manifest  of  the  cargo  or  loading  of  such  vessel,  boat,  canoe, 
raft,  carriage,  or  sleigh,  or  of  the  merchandise  so  brought  from  such  foreign 
territory,  at  the  office  of  any  collector  or  deputy  collector  which  shall  be  near- 
est to  the  boundary -line,  or  nearest  to  the  road  or  waters  by  -which  such  mer- 
chandise is  brought ;  and  every  such  manifest  shall  be  verified  by  the  oath  of 
such  person  delivering  the  same  ;  which  oath  shall  be  taken  before  such  col- 
lector or  deputy  collector  ;  and  such  oath  shall  state  that  such  manifest  contains 
a  full,  just,  and  true  account  of  the  kinds,  quantities,  and  values  of  all  the  mer- 
chandise so  brought  from  such  foreign  territory. 

2025.  Sec  3099.  If  the  master,  or  other  person  having  charge  of  an}^  ves- 
sel, boat,  canoe,  or  raft,  or  the  conductor  or  driver  of  any  carriage  or  sleigh, 
or  other  person  bringing  such  merchandise,  shall  neglect  or  refuse  to  deliver 
the  manifest  required  by  the  preceding  section,  or  pass  by  or  avoid  such  office, 
the  merchandise  subject  to  duty,  and  so  imported,  shall  be  forfeited  to  the 
United  States,  together  with  the  vessel,  boat,  canoe,  or  raft,  the  tackle,  apparel, 
and  furniture  of  the  same,  or  the  carriage  or  sleigh,  and  harness  and  cattle 
drawing  the  same,  or  the  horses  with  their  saddles  and  bridles,  as  the  case  may 
be  ;  and  such  master,  conductor,  or  other  importer  shall  be  subject  to  a  penalty 
of  four  times  the  value  of  the  merchandise  so  imported. 

2026.  Sec  3100.  All  merchandise,  and  all  baggage  and  effects  of  passen- 
gers, and  all  other  articles  imported  into  the  United  States  from  any  contiguous 


DIGEST  OF  STATUTES.  73 

foreign  country,  except  as  hereafter  provided,  as  well  as  the  vessels,  cars,  and 
other  vehicles  and  envelopes  in  which  the  same  shall  be  imported,  shall  be  un- 
laden in  the  presence  of,  and  be  inspected  by,  an  inspector  or  other  officer  of 
the  customs,  at  the  first  port  of  entry  or  custom-house  in  the  United  States 
where  the  same  shall  arrive ;  and  to  [enable  the  proper  officer  thoroughly  to 
discharge  this  duty,  he  may  require  the  owner  or  his  agent,  or  other  person, 
having  charge  or  possession  of]  any  trunk,  traveling-bag,  or  sack,  valise,  or 
other  envelope,  or  of  any  closed  vessel,  car,  or  other  vehicle,  to  open  the  same, 
or  to  deliver  to  him  the  proper  key. 

2027.  Sec.  3101.  If  any  owner,  agent,  or  other  person  shall  refuse  or  neg- 
lect to  comply  with  his  demands,  allowed  by  the  preceding  section,  the  officer 
shall  retain  such  trunk,  traveling-bag,  or  sack,  valise,  or  whatsoever  it  may  be, 
and  open  the  same,  and,  as  soon  thereafter  as  may  be  practicable,  examine  the 
contents  ;  and  if  any  article  subject  to  the  payment  of  duty  shall  be  found 
therein,  the  whole  contents,  togetlier  with  the  envelope,  shall  be  forfeited  to  the 
United  States,  and  disposed  of  as  the  law  provides  in  other  similar  cases.  If 
any  such  dutiable  merchandise  or  article  shall  be  found  in  any  such  vessel,  car, 
or  other  vehicle,  the  owner,  agent,  or  other  person  in  charge  of  which  shall  have 
refused  to  open  the  same  or  deliver  the  key  as  herein  provided,  the  same,  to- 
gether with  the  vessel,  car,  or  other  vehicle,  shall  be  forfeited  to  the  United 
States,  and  shall  be  held  by  such  officer,  to  be  disposed  of  as  the  law  provides 
in  other  similar  cases  of  forfeiture. 

2028.  Sec.  3102.  To  avoid  the  inspection  at  the  first  port  of  arrival,  the 
owner,  agent,  master,  or  conductor  of  any  such  vessel,  car,  or  other  vehicle,  or 
owner,  agent,  or  other  person  having  charge  of  any  such  merchandise,  baggage, 
eflfects,  or  other  articles,  may  apply  to  any  officer  of  the  United  States  duly  au- 
thorized to  act  in  the  premises,  to  seal  or  close  the  same,  under  and  according 
to  the  regulations  hereinafter  authorized,  previous  to  their  importation  into  the 
United  States;  which  officer  shall  seal  or  close  the  same  accordingly;  where- 
upon the  same  may  proceed  to  their  port  of  destination  without  further  inspec- 
tion. Every  such  vessel,  car,  or  other  vehicle,  shall  proceed,  without  unneces- 
sary delay,  to  the  port  of  its  destination,  as  named  in  the  manifest  of  its  cargo, 
freight,  or  contents,  and  be  there  inspected.  Nothing  contained  in  this  section 
shall  be  construed  to  exempt  such  vessel,  car,  or  vehicle,  or  its  contents,  from 
such  examination  as  may  be  necessary  and  proper  to  prevent  frauds  upon  the 
revenue  and  violations  of  this  Title. 

2029.  Sec.  3103.  The  Secretary  of  the  Treasury  is  hereby  authorized  and 
required  to  make  such  regulations,  and  from  time  to  time  so  to  change  the  same 
as  to  him  shall  seem  necessary  and  proper,  for  sealing  such  vessels,  cars,  and 
other  vehicles,  when  practicable,  and  for  sealing,  marking,  and  identifying  such 
merchandise,  baggage,  effects,  trunks,  traveling-bags,  or  sacks,  valises,  and 
other  envelopes  and  articles ;  and  also  in  regard  to  invoices,  manifests,  and 
other  pertinent  papers,  and  their  authentication. 

2030.  Sec.  3104.  If  the  owner,  master,  or  person  in  charge  of  any  vessel, 
car,  or  other  vehicle  so  sealed,  shall  not  proceed  to  the  port  or  place  of  destina- 
tion thereof  named  in  the  manifest  of  its  cargo,  freight,  or  contents,  and  deliver 
such  vessel,  car,  or  vehicle  to  the  proper  officer  of  the  customs,  or  shall  dispose 
of  the  same  by  sale  or  otherwise,  or  shall  unload  the  same,  or  any  part  thereof, 
at  any  other  than  such  port,  or  place,  or  shall  sell  or  dispose  of  the  contents  of 
such  vessel,  car,  or  other  vehicle,  or  any  part  thereof,  before  such  delivery,  he 
shall  be  deemed  guilty  of  felony,  and  on  conviction  thereof,  before  any  court  of 
competent  jurisdiction,  pay  a  fine  not  exceeding  one  thousand  dollars,  or  shall 
be  imprisoned  for  a  term  not  exceeding  five  years,  or  both,  at  the  discretion  of 
the  court;  and  such  vessel,  car,  or  other  vehicle,  with  its  contents,  shall  be 
forfeited  to  the  United  States,  and  may  be  seized  wherever  found  within  the 
United  States,  and  disposed  of  and  sold  as  in  other  cases  of  forfeiture.  Noth- 
ing in  this  section,  however,  shall  be  construed  to  prevent  sales  of  cargo,  in 
whole  or  in  part,  prior  to  arrival,  to  be  delivered  as  per  manifest,  and  after  due 
inspection. 


74  DIGEST  OF  STATUTES. 

2031.  Sec.  3105.  If  any  unauthorized  person  or  persons  shall  willfully  break, 
cut,  pick,  open,  or  remove  any  wire,  seal,  lead,  lock,  or  other  fastening  or 
mark  attached  to  any  vessel,  car,  or  other  vehicle,  crate,  box,  bag,  bale,  basket, 
barrel,  bundle,  cask,  trunk,  package,  or  parcel,  or  anything  whatsoever,  under 
and  by  virtue  of  this  Title  and  regulations  authorized  b}'  it,  or  an}'  other  law, 
or  shall  affix  or  attach,  or  any  way  willfully  aid,  assist,  or  encourage  the  affix- 
ing [m]  or  attaching,  by  wire  or  otherwise,  to  any  vessel,  car,  or  other  vehicle, 
or  to  any  crate,  box,  bale,  barrel,  bag,  basket,  bundle,  cask,  package,  parcel, 
article,  or  thing  of  any  kind,  any  seal,  lead,  metal,  or  anything  purporting  to 
be  a  seal  authorized  by  law,  such  person  or  persons  shall  be  deemed  guilty  of 
felony,  and  shall  be  imprisoned  for  a  term  not  exceeding  five  years,  or  shall 
pay  a  fine  of  not  exceeding  one  thousand  dollars,  or  both,  at  the  discretion  of 
the  court. 

2032.  Sec.  3106.  Each  vessel,  car,  or  other  vehicle,  crate,  box,  bag,  basket, 
barrel,  bundle,  cask,  trunk,  package,  parcel,  or  other  thing,  with  the  cargo, 
or  contents  thereof,  from  which  the  wire,  seal,  lead,  lock,  or  other  fasten- 
ing or  mark  shall  have  been  broken,  cut,  picked,  opened,  or  removed  by  any 
such  unauthorized  person  or  persons,  or  to  which  such  seal,  or  other  thing  pur- 
porting to  be  a  seal,  has  been  wrongfully  attached,  shall  be  forfeited. 

2033.  Sec.  3107.  If  any  store,  warehouse,  or  other  building  shall  be  upon  or 
near  tlie  boundary-line  between  the  United  States  and  any  foreign  country, 
and  there  is  reason  to  believe  that  dutiable  merchandise  is  deposited  or  has 
been  placed  therein  or  carried  through  or  into  the  same  without  payment  of 
duties,  and  in  violation  of  law,  and  the  collector,  deputy  collector,  naval  officer, 
or  surveyor  of  customs,  shall  make  oath  before  any  magistrate  competent  to 
administer  the  same,  that  he  has  reason  to  believe,  and  does  believe,  that  such 
offense  has  been  therein  committed,  such  officer  shall  have  the  right  to  search 
such  building  and  the  premises  belonging  thereto  ;  and  if  any  such  merchan- 
dise shall  be  found  therein,  tlie  same,  together  with  such  building,  shall  be 
seized,  forfeited,  and  disposed  of  according  to  law,  and  the  building  shall  be 
forthwith  taken  down  or  removed. 

2034.  Sec.  3108.  Any  person  who  shall  have  received  or  deposited  in  such 
building  upon  the  boundary-line  between  the  United  States  and  any  foreign 
country,  or  carried  through  the  same,  any  merchandise,  or  shall  have  aided 
therein,  in  violation  of  law,  shall  be  punishable  by  a  fine  of  not  more  than  ten 
thousand  dollars,  or  by  imprisonment  for  not  more  than  two  years,  or  by  both. 

2035.  Sec.  3109.  The  master  of  any  foreign  vessel,  laden  or  in  ballast,  arriv- 
ing in  the  waters  of  the  United  States  from  any  foreign  territory  adjacent  to 
the  northern,  northeastern,  or  northwestern  frontiers  of  the  United  States,  shall 
report  at  the  office  of  any  collector  or  deputy  collector  of  the  customs,  which 
shall  be  nearest  to  the  point  at  which  such  vessel  may  enter  such  waters ;  and 
such  vessel  shall  not  proceed  farther  inland,  either  to  unlade  or  take  in  cargo, 
without  a  special  permit  from  such  collector  or  deputy  collector,  issued  under 
and  in  accordance  with  such  general  or  special  regulations  as  the  Secretary  of 
the  Treasury  may  in  his  discretion,  from  time  to  time,  prescribe.  For  any  vio- 
lation of  this  section  such  vessel  shall  be  seized  and  forfeited. 

2036.  Sec.  3110.  If  any  merchandise  shall,  at  any  port  in  the  United  States 
on  the  northern,  northeastern,  or  northwestern  frontiers  thereof,  be  laden  upon 
any  vessel  belonging  wholly  or  in  part  to  a  subject  of  a  foreign  country,  and 
shall  be  taken  thence  to  a  foreign  port  to  be  reladen  and  reshipped  to  any  other 
port  in  the  United  States  on  such  frontiers,  either  by  the  same  or  any  other 
vessel,  foreign  or  American,  with  intent  to  evade  the  provisions  relating  to  the 
transportation  of  merchandise  from  one  port  of  the  United  States  to  another 
port  of  the  United  States,  in  a  vessel  belonging  wholly  or  in  part  to  a  subject 
of  any  foreign  power,  the  merchandise  shall,  on  its  arrival  at  such  last-named 
port,  be  seized  and  forfeited  to  the  United  States,  and  the  vessel  shall  pay  a 
tonnage-duty  of  fifty  cents  per  ton  on  her  admeasurement. 

2037.  Sec.  3111.  If  any  vessel  enrolled  or  licensed  to  engage  in  the  foreign 
and  coasting  trade  on  the  northern,  northeastern,  and  northwestern  frontiers 


DIGEST  OF  STATUTES.  75 

of  the  United  States  shall  touch  at  any  port  in  the  adjacent  British  proTinces, 
and  the  master  of  such  vessel  shall  purchase  any  merchandise  for  the  use  of  the 
vessel,  the  master  of  the  vessel  shall  report  the  same,  with  cost  and  quantity 
thereof,  to  the  collector  or  other  officer  of  the  customs  at  the  first  port  in  the 
United  States  at  which  he  shall  next  arrive,  designating  them  as  ''  sea-stores;" 
and  in  the  oath  to  be  taken  by  such  master  of  such  vessel,  on  making  such  re- 
port, he  shall  declare  that  the  articles  so  specified  or  designated  "  sea-stores  ^ 
are  truly  intended  for  the  use  exclusively  of  the  vessel,  and  are  not  intended 
for  sale,  transfer,  or  private  use.  If  any  other  or  greater  quantity  of  dutiable 
articles  shall  be  found  on  board  such  vessel  than  are  specified  in  such  report  or 
entry  of  such  articles,  or  any  part  thereof  shall  be  landed  without  a  permit  from 
a  collector  or  other  officer  of  the  customs,  such  articles,  together  with  the  ves- 
sel, her  apparel,  tackle,  and  furniture,  shall  be  forfeited. 

2038.  Sec.  3112.  If,  upon  examination  and  inspection  by  the  collector  or 
other  officer  of  the  customs,  such  articles  are  not  deemed  excessive  in  quantity 
for  the  use  of  the  vessel,  until  an  American  port  may  be  reached  by  such  ves- 
sel, where  such  sea-stores  can  be  obtained,  such  articles  shall  be  declared  free 
of  duty  ;  but  if  it  shall  be  found  that  the  quantity  or  quantities  of  such  articles, 
or  any  part  thereof  so  reported,  are  excessive,  it  shall  be  lawful  for  the  col- 
lector or  other  officer  of  the  customs  to  estimate  the  amount  of  duty  on  such 
excess,  which  shall  be  forthwith  paid  by  the  master  of  the  vessel,  on  penalty  of 
paying  a  sum  of  not  less  than  one  hundred  dollars,  nor  more  than  four  times 
the  value  of  such  excess,  or  such  master  shall  be  punishable  by  imprisonment 
for  not  less  than  three  months,  and  not  more  than  two  years. 

2039.  Sec.  3118.  Articles  purchased  for  the  use  of  or  for  sale  on  board  any 
such  vessel,  as  saloon  stores  or  supplies,  shall  be  deemed  merchandise,  and 
shall  be  liable,  when  purchased  at  a  foreign  port,  to  entry  and  the  payment  of 
the  duties  found  to  be  due  thereon,  at  the  first  port  of  arrival  of  such  vessel  in 
the  United  States;  and  for  a  failure  on  the  part  of  the  saloon-keeper  or  person 
purchasing  or  owning  such  articles  to  report,  make  entries,  and  pay  duties,  as 
hereinbefore  required,  such  articles,  together  with  the  fixtures  and  other  mer- 
chandise, found  in  such  saloon  or  on  or  about  such  vessel  belonging  to  and 
owned  by  such  saloon-keeper  or  other  person  interested  in  such  saloon,  shall 
be  seized  and  forfeited,  and  such  saloon-keeper  or  other  person  so  purchasing 
and  owning  shall  be  liable  to  a  penalty  of  not  less  than  one  hundred  dollars  and 
not  more  than  five  hundred,  and  shall  be  punishable  by  imprisonment  for  not 
less  than  three  months,  and  not  more  than  two  years. 

2040.  Sec.  3114.  The  equipments,*  or  any  part  thereof,  including  boats,  pur- 
chased for,  or  the  expenses  of  repairs  made  in  a  foreign  country  upon  a  vessel 

*  As  to  duty  on  equipments  of  vessels  generaUy,  the  Treasury  Regulations  of  1857  ruled  that,  "although  no 
part  of  the  proper  equipment  of  a  vessel  arriving  in  the  United  States  is  liable  to  duty,  such  equipment  is 
not  to  comprenend  more  than  the  usual  quantity  of  spare  sails  or  other  articles,  and  any  redundancy 
becomes  liable  to  duty,  such  as  two  sets  of  chains,  for  instance,  where  one  set  constitutes  a  proper  equip- 
ment of  the  vessel." 

"  If  new  sails  or  other  articles  procured  abroad  be  claimed  as  a  part  of  such  equipment,  it  must  be  shown 
to  the  satisfaction  of  the  collector  that  they  are  necessary ,  with  those  on  board,  to  complete  her  proper  equip- 
ment, and  are  intended  in  good  faith  for  the  exclusive  use  of  the  vessel,  and  to  be  retained  for  that  use." 

"  If  brought  into  the  United  States  for  the  purpose  of  being  sold,  or  transferred  to  another  vessel,  or  any 
purpose  other  than  the  use  of  the  vessel  bringing  them,  such  sails  or  other  articles  procured  abroad  must  be 
considered  as  merchandise,  and  subject  either  to  the  payment  of  duty  or  to  seizure,  as  the  facts  may  warrant." 

"  Anchors,  sails,  and  chains,  imported  to  be  used  for  the  equipment  of  a  vessel,  are  liable  to  duty ;  and  in 
a  case  where  anchors  and  chains  were  bonded  on  importation,  entered  for  exportation,  and  placed  on  board 
the  vessel  as  a  part  of  her  equipment,  it  was  decided  by  the  Department  that  the  export  entry  was  a  mani- 
fest evasion  of  the  law,  and  that  legal  duties  should  be  collected." 

Foreign  chains  imported  to  be  left  in  the  United  States  as  mooring  chains  for  a  line  of  foreign  steam- 
packets  become  liable,  on  being  landed,  to  duty  as  "  manufactures  of  iron."    (Tr.  Reg.,  pp.  565-6.) 

See  also  syllabus  of  the  case  of  Weld  v.  Maxwell,  4  Bl.  (J.  C,  as  to  duty  on  equipments  under  previous  acts. 
(Note  to  ^  340  ante.) 

The  free  entry  of  a  new  rudder  and  stem-post  imported  to  replace  those  lost  by  a  vessel  entering  in  dis- 
tress was  refused  on  the  ground  that  "there  is  no  provision  of  law  authorizing  such  free  entrj-."  (May  7, 
1870.    N.  Y.  Syn.  Series,  657.) 

Certain  machinery  of  a  vessel  winter-bound  in  the  United  States,  exported  for  repair,  was  held  to  be  duti- 
able oil  its  return.    (Jan.  31, 1870,  Burlington.    Syn.  Series,  567.) 

Grain  bags  of  foreign  production  and  manufacture,  which,  under  Department's  ruling  of  November  28, 
1871  (not  published  in  Synopsis),  are  exempted  from  payment  of  duty  as  part  of  the  equipment  of  the  vessel, 
cannot  be  transferred  from  the  vessel  to  which  they  belong  to  another  vessel,  without  being  first  entered 
and  subjected  to  the  payment  of  duty.  (January  2, 1874,  N.  0.,  Syn.  Ser.,  1749.)  But  see  also  notes  to  484, 
and  Tr.  Reg.,  1874,  Art.  472. 


76  DIGEST  OF  STATUTES. 

enrolled  and  licensed  under  the  laws  of  the  United  States  to  engage  in  the 
foreign  and  coasting  trade  on  the  northern,  northeastern,  and  noilhwestern 
frontiers  of  the  United  States,  or  a,  vessel  intended  to  be  employed  in  such 
trade,  shall,  on  the  first  arrival  of  such  vessel  in  any  port  of  the  United  States, 
be  liable  to  entry  and  the  payment  of  an  ad-valorem  duty  of  fifty  per  centum 
on  the  cost  thereof  in  such  foreign  country  ;  and  if  the  owner  or  master  of  such 
vessel  shall  willfully  and  knowingly  neglect  or  fail  to  report,  make  entry,  and 
pay  duties  as  herein  required,  sucti  vessel,  with  her  tackle,  apparel,  and  furni- 
ture, shall  be  seized  and  forfeited. 

2041.  Sec.  3115.  If  the  owner  or  master  of  such  vessel  shall,  however,  furnish 
good  and  sufficient  evidence  that  such  vessel,  while  in  the  regular  course  of  her 
voyage,  was  compelled,  by  stress  of  weather  or  other  casualty,  to  put  into  such 
foreign  port  and  purchase  such  equipments,  or  make  such  repairs,  to  secure  the 
safety  of  the  vessel  to  enable  her  to  reach  her  port  of  destination,  then  it  shall 
be  competent  for  the  Secretary  of  the  Treasury  to  remit  or  refund  such  duties, 
and  such  vessel  shall  not  be  liable  to  forfeiture,  and  no  license  or  enrollment 
and  license,  or  renewal  of  either,  shall  hereafter  be  issued  to  any  such  vessel 
until  the  collector  to  whom  application  is  made  for  the  same  shall  be  satisfied, 
froni  the  oath  of  the  owner  or  master,  that  all  such  equipments  and  repairs 
made  within  the  year  immediately  preceding  such  application  have  been  duly 
accounted  for  under  the  provisions  of  this  and  the  preceding  sections,  and  the 
duties  accruing  thereon  duly  paid ;  and  if  such  owner  or  master  shall  refuse  to 
take  such  oath,  or  take  it  falsely,  the  vessel  shall  be  seized  and  forfeited. 

2042.  Sec.  3116.  The  master  of  every  vessel  enrolled  or  licensed  to  engage 
in  the  foreio^n  and  coastinoj  trade  on  the  northern,  northeaslern.  and  north- 
western  frontiers  of  the  United  States,  except  canal-boats  employed  in  navi- 
gating the  canals  within  the  United  States,  shall,  before  the  departure  of  his 
vessel  from  a  port  in  one  collection-district  to  a  port  in  another  collection -dis- 
trict, present  to  the  collector  at  the  port  of  departure  duplicate  manifests  of 
his  cargo,  or,  if  he  have  no  cargo,  duplicate  manifests  setting  forth  that  fact ; 
such  manifests  shall  be  subscribed  and  sworn  to  by  the  master  before  the  col- 
lector, who  shall  indorse  thereon  his  certificate  of  clearance,  retaining  one  for 
the  files  of  his  office;  the  other  he  shall  deliver  for  the  use  of  the  master. 

2043.  Sec.  3117.  If  any  vessel  so  enrolled  or  licensed  shall  touch  at  any  in- 
termediate port  in  the  United  States,  and  there  discharge  cargo  taken  on  board 
at  an  American  port,  or  at  such  intermediate  ports  shall  take  on  board  cargo 
destined  for  an  American  port,  the  master  of  such  vessel  shall  not  be  required 
to  report  such  lading  or  unlading  at  such  intermediate  ports,  but  shall  enter 
the  same  on  his  manifest  obtained  at  the  original  port  of  departure,  which  he 
shall  deliver  to  the  collector  of  the  port  at  which  the  unlading  of  the  cargo  is 
completed,  within  twenty-four  hours  after  arrival,  and  shall  subscribe  and  make 
oath  as  to  the  truth  and  correctness  of  the  same. 

2044.  Sec.  3118.  The  master  of  any  vessel  so  enrolled  or  licensed  shall,  be- 
fore departing  from  a  port  in  one  collection-district  to  a  place  in  another  col- 
lection-district, where  there  is  no  custom-house,  file  his  manifest,  and  obtain  a 
clearance  in  the  same  manner,  and  make  oath  to  the  manifest,  which  manifest 
and  clearance  shall  be  delivered  to  the  proper  officer  of  customs  at  the  port  at 
which  the  vessel  next  arrives  after  leaving  the  place  of  destination  specified  in 
the  clearance. 

2045.  Sec.  3119.  Nothing  contained  in  the  three  preceding  sections  shall  ex- 
empt masters  of  vessels  from  reporting,  as  now  required  by  law,  any  merchan- 
dise destined  for  any  foreign  port.  No  permit  shall  be  required  for  the  un- 
lading of  cargo  brought  from  an  American  port. 

2046.  Sec.  3120.  No  merchandise  taken  from  any  port  in  the  United  States 
on  the  northern,  northeastern,  or  northwestern  frontiers  thereof,  to  a  port  in 
another  collection-district  of  the  United  States  on  such  frontiers,  in  any  vessel, 
shall  be  unladen  or  delivered  from  such  vessel  within  the  United  States,  but  in 
open  day,. that  is  to  say,  between  the  rising  and  setting  of  the  sun,  except  by 
special  license  from  the  collector  or  other  principal  officer  of  the  port  for  the 


DIGEST  OF  STATUTES.  77 

purpose.  The  owner  of  every  vessel  whose  master  or  manager  shall  neglect  to 
comply  with  the  provisions  of  this  section  shall  be  liable  to  a  penalt}'  of  not  less 
than  one  hundred  dollars  nor  more  than  five  hundred.  The  Secretary  of  the 
Treasury  ma}^,  from  time  to  time,  make  such  regulations  as  to  him  shall  seem 
necessary  and  expedient  for  unloading  at  and  clearance  from  Siuy  port  or  place 
on  such  frontiers  of  ships  or  vessels  at  night.  [And  that  the  Secretary  of  the 
Treasury  be,  and  he  is  hereby,  authorized,  in  his  discretion,  to  make  such  reg- 
ulations as  shall  enable  vessels  engaged  in  the  coasting-trade  between  ports  and 
places  upon  Lake  Michigan  exclusively,  and  laden  with  American  productions 
and  free  merchandise  only,  to  unlade  their  cargoes  without  previously  obtain- 
ing a  permit  to  unlade.] 

2047.  Sec.  3121.  The  master  of  any  vessel  with  cargo,  passengers,  or  bag- 
gage from  any  foreign,  port,  shall  obtain  a  permit  and  comply  with  existing 
laws,  before  discharging  or  landing  the  same. 

2048.  Sec.  3122.  The  master  of  any  vessel  so  enrolled  or  licensed,  destined 
with  a  cargo  from  a  place  in  the  United  States,  at  which  there  may  be  no  cus- 
tom-house, to  a  port  where  there  may  be  a  custom-house,  shall,  within  twenty- 
four  hours  after  arrival  at  the  port  of  destination,  deliver  to  the  proper  officer 
of  the  customs  a  manifest,  subscribed  by  him,  setting  forth  the  cargo  laden  at  the 
place  of  departure,  or  laden  or  unladen  at  any  intermediate  port,  or  place,  to 
the  truth  of  which  manifest  he  shall  make  oath  before  such  officer.  If  the  ves-. 
sel,  however,  have  no  cargo,  the  master  shall  not  be  required  to  deliver  such 
manifest. 

2049.  Sec.  3123.  Steam-tugs  duly  enrolled  and  licensed  to  engage  in  the 
foreign  and  coasting  trade  on  the  northern,  northeastern,  and  northwestern 
frontiers  of  the  United  States,  when  exclusivel}"  employed  in  towing  vessels, 
shall  not  be  required  to  report  and  clear  at  the  custom-house.  When  such 
steam-tugs,  however,  are  employed  in  towing  rafts  or  other  vessels  without  sail 
or  steam  motive-power,  not  required  to  be  enrolled  or  licensed  under  existing 
laws,  they  shall  be  required  to  report  and  clear  in  the  same  manner  as  is  here- 
inbefore provided  in  similar  cases  for  other  vessels. 

2050.  Sec.  3124.  The  manifests,  certificates  of  clearance,  and  oaths,  provided 
for  by  the  eight  preceding  sections,  shall  be  in  «uch  form,  and  prepared,  filled 
up,  and  executed  in  such  manner  as  the  Secretary  of  the  Treasury  may  from 
time  to  time  prescribe. 

2051.  Sec.  3125.  If  the  master  of  any  enrolled  or  licensed  vessel  shall  neglect 
or  fail  to  comply  with  any  of  the  provisions  or  requirements  of  the  nine  pre- 
ceding sections,  such  master  shall  forfeit  and  pay  to  the  United  States  the  sura 
of  twenty  dollars  for  each  and  every  failure  or  neglect,  and  for  which  sum  the 
vessel  shall  be  liable,  and  may  be  summarily  proceeded  against,  by  way  of  libel, 
in  any  district  court  of  the  United  States. 

2052.  Sec.  3126.  Any  vessel,  on  being  duly  registered  in  pursuance  of  the 
laws  of  the  United  States,  may  engage  in  trade  between  one  port  in  the  United 
States  and  one  or  more  ports  within  the  same,  with  the  privilege  of  touching  at 
one  or  more  foreign  ports  during  the  vo3'age,  and  land  and  take  in  thereat  mer- 
chandise, passengers  and  their  baggage,  and  letters,  and  mails.  All  such  ves- 
sels shall  be  furnished  by  the  collectors  of  the  ports  at  which  they  shall  take  in 
their  cargoes  in  the  United  States,  with  certified  manifests,  setting  forth  the 
particulars  of  the  cargoes,  the  marks,  number  of  packages,  by  whom  shipped, 
to  whom  consigned,  at  what  port  to  be  delivered;  designating  such  merchan- 
dise as  is  entitled  to  drawback,  or  to  the  privilege  of  being  placed  in  warehouse  ; 
and  the  masters  of  all  such  vessels  shall,  on  their  arrival  at  any  port  of  the 
United  States  from  any  foreign  port  at  which  such  vessel  may  have  touched, 
as  herein  provided,  conform  to  the  laws  providing  for  the  delivery  of  manifests 
of  cargo  and  passengers  taken  on  board  at  such  foreign  port,  and  all  other  laws 
regulating  the  report  and  entry  of  vessels  from  foreign  ports,  and  be  subject  to 
all  the  penalties  therein  prescribed. 

2053.  Sec.  3127.  Any  foreign  merchandise  taken  in  at  one  port  of  the  United 
States  to  be  conveyed  in  registered  vessels  to  any  other  port  within  the  same, 


78  DIGEST  OF  STATUTES. 

either  under  the  provisions  relating  to  warehouses,  or  under  the  laws  regulating 
the  transportation  coastwise  of  merchandise  entitled  to  drawback,  as  well  as 
any  merchandise  not  entitled  to  drawback,  but  on  which  the  import  duties 
chargeable  by  law  shall  have  been  duly  paid,  shall  not  become  subject  to  any 
import  duty  by  reason  of  the  vessel  in  which  they  may  arrive  having  touched 
at  a  foreign  port  during  the  voyage. 

2054.  Sec.  3128.  When  any  merchandise  shall  be  imported  from  Canada  into 
the  United  States,  in  any  steamboat  on  Lake  Champlain,  and  the  mercliandise 
shall  have  been  duly  entered,  the  duties  thereon  paid  at  the  office  of  the  col- 
lector of  any  district  adjoining  Lake  Champlain,  it  shall  be  lawful  to  land 
such  merchandise  in  the  same  or  any  other  district  adjoining  Lake  Cham- 
plain. 

2055.  Sec.  3129.  The  Secretary  of  the  Treasury,  with  the  approbation  of  the 
President,  provided  the  latter  shall  be  satisfied  that  similar  privileges  are  ex- 
tended to  vessels  of  the  United  States  in  the  colonies  hereinafter  mentioned,  is 
hereby  authorized,  under  such  regulations  as  he  may  prescribe,  to  protect  the 
revenue  from  fraud,  to  permit  vessels  laden  with  the  products  of  Canada,  New 
Brunswick,  Nova  Scotia,  Newfoundland,  and  Prince  Edward  Island,  or  either 
of  them,  to  lade  or  unlade  at  any  port  within  any  collection-district  of  the  United 
States  which  he  may  designate ;  and  if  any  such  vessel  entering  a  port  so  des- 
ignated, to  lade  or  unlade,  shall  neglect  or  refuse  to  comply  with  the  regulations 
so  prescribed  by  the  Secretary  of  the  Treasury,  such  vessel,  and  the  owner  and 
master  thereof,  shall  be  subject  to  the  same  penalties  as  if  no  authority  under 
this  section  had  been  granted  to  lade  or  unlade  in  such  port. 


TITLE  XXXV. 

INTERNAL  REVENUR 


CHAPTER  ONE. 

OFFICERS   OF   INTERNAL   REVENUE. 

2056.  Sec.  3140.  The  word  "State,"  when  used  in  this  Title,  shall  be  construed 
to  include  the  Territories  and  the  District  of  Columbia,  where  such  construction 
is  necessary  to  carry  out  its  provisions.*     (See  amendment,  post,  2254.) 


CHAPTER  THREE. 
special  taxes. 


2057.  Sec.  3242 Every  person  who  carries  on  the  business  of  a  manu- 
facturer of  tobacco,  snuff,  or  cigars,  dealer  in  manufactured  tobacco,  dealer  in 
leaf-tobacco,  or  retail  dealer  in  leaf-tobacco,  without  having  paid  a  special  tax 
therefor,  as  provided  by  law,  shall,  besides  being  liable  to  the  payment  of  the 
tax,  be  fined  not  more  than  five  hundred  dollars  or  be  imprisoned  not  more  than 
one  year,  or  both,  at  the  discretion  of  the  court.f 

2058.  Sec.  3244 Sixth.  Dealers  in  leaf-tobacco,  except  retail  dealers  in 

leaf-tobacco,  as  hereinafter  defined,  shall  pay  twenty-five  dollars.  Every  per- 
son shall  be  rejjarded  as  a  dealer  in  leaf-tobacco,  whose  business  it  is,  for  him- 
self or  on  commission,  to  sell,  or  offer  for  sale,  or  consign  for  sale  on  commis- 

•  Act  of  June  30, 1864,  ch.  173,  g  182*    13th  Stat.,  306.       f  Act  of  June  30, 1864,  ch.  173,  §  73.    13th  Stat,  249. 


DIGEST  OF  STATUTES.  79 

Bion,  leaf-tobacco ;  and  payment  of  a  special  tax  as  dealer  in  tobacco,  niano* 
facturer  of  tobacco,  manufacturer  of  cigars,  or  any  other  special  tax,  shall  not 
exempt  an^-  person  dealing  in  leaf-tobacco  from  the  payment  of  the  special  tax 
therefor  hereby  required.  But  no  farmer  or  planter  shall  be  required  to  pay  a 
special  tax  as  a  dealer  in  leaf-tobacco,  for  selling  tobacco  of  his  own  production, 
or  tobacco  received  by  him  as  rent  from  tenants  who  have  produced  the  same 
on  his  land :  Provided^  That  nothing  in  this  section  shall  be  construed  to  ex- 
empt from  a  special  tax  any  farmer  or  planter  who,  by  peddling  or  otherwise, 
sells  leaf-tobacco  at  retail  directly  to  consumers,  or  who  sells  or  assigns,  con- 
signs, transfers,  or  disposes  of  to  persons  other  than  those  who  have  paid  a 
special  tax  as  leaf-dealers  or  manufacturers  of  tobacco,  snuff,  or  cigars,  or  to 
persons  purchasing  leaf-tobacco  for  export.  (792,  2270.) 

2059.  Dealers  in  leaf-tobacco  shall  sell  only  to  other  dealers  who  hare  paid  a 
special  tax  as  such,  and  to  manufacturers  of  tobacco,  snuff,  or  cigars,  and  to 
such  persons  as  are  known  to  be  purchasers  of  leaf-tobacco  for  export.  (793.)* 

2060.  Seventh.  Retail  dealers  in  leaf-tobacco  shall  each  pay  five  hundred 
dollars,  and  if  their  annual  sales  exceed  one  thousand  dollars,  shall  each  pay, 
in  addition  thereto,  fifty  cents  for  every  dollar  in  excess  of  one  thousand  dol- 
lars of  their  sales.  Every  person  shall  be  regarded  as  a  retail  dealer  in  leaf- 
tobacco  whose  business  it  is  to  sell  leaf-tobacco  in  quantities  less  than  an  origi- 
nal hogshead,  case,  or  bale ;  or  who  sells  directly  to  consumers,  or  to  persons 
other  than  dealers  in  leaf-tobacco,  who  have  paid  a  special  tax  as  such ;  or  to 
manufacturers  of  tobacco,  snuff,  or  cigars  who  have  paid  a  special  tax ;  or  to 
persons  who  purchase  in  original  packages  for  export.  Retail  dealers  in  leaf- 
tobacco  shall  also  keep  a  book,  and  enter  therein  daily  their  purchases  and  sales, 
in  a  form  and  manner  to  be  prescribed  by  the  Commissioner  of  Internal  Reve- 
nue, which  book  shall  be  open  at  all  times  for  the  inspection  of  any  revenue 
oflacer.  (794.) 

2061.  Eighth.  Dealers  in  tobacco  shall  each  pay  five  dollars.  Every  person 
whose  business  it  is  to  sell,  or  offer  for  sale,  manufactured  tobacco,  snuff,  or 
cigars,  shall  be  regarded  as  a  dealer  in  tobacco,  and  the  payment  of  a  special 
tax  as  a  wholesale  or  retail  liquor-dealer,  or  the  payment  of  any  other  special 
tax,  shall  not  relieve  any  person  who  sells  manufactured  tobacco  and  cigars 
from  the  payment  of  this  tax:  Provided,  That  no  manufacturer  of  tobacco, 
snuff,  or  cigars  shall  be  required  to  pay  a  special  tax  as  dealer  in  manufactured 
tobacco  and  cigars  for  selling  his  own  products  at  the  place  of  manufacture. 
(795.) 

2062.  Ninth.  Manufacturers  of  tobacco  shall  each  pay  ten  dollars.  Every 
person  whose  business  it  is  to  manufacture  tobacco  or  snuff  for  himself,  or  who 
employs  others  to  manufacture  tobacco  or  snuff,  whether  such  manufacture  be 
by  cutting,  pressing,  grinding,  crushing,  or  rubbing  of  any  raw  or  leaf-tobacco, 
or  otherwise  preparing  raw  or  leaf-tobacco,  or  manufactured  or  partially  manu- 
factured tobacco  or  snuff,  or  the  putting  up  for  use  or  consumption  of  scraps, 
waste,  clippings,  stems,  or  deposits  of  tobacco  resulting  from  any  process  of 
handling  tobacco,  or  by  the  working  or  preparation  of  leaf-tobacco,  tobacco 
stems,  scraps,  clippings,  or  waste,  by  sifting,  twisting,  screening,  or  any  other 
process,  shall  be  regarded  as  a  manufacturer  of  tobacco.  (796.) 

2063.  Tenth.  Manufacturers  of  cigars  shall  each  pay  ten  dollars.  Every 
person  whose  business  it  is  to  make  or  manufacture  cigars  for  himself,  or  who 
employs  others  to  make  or  manufacture  cigars,  shall  be  regarded  as  a  manu- 
facturer of  cigars.  No  special-tax  stamp  shall  be  issued  to  any  manufacturer 
of  cigars  until  he  has  given  the  bond  required  by  law.  Every  person  whose 
business  it  is  to  make  cigars  for  others,  either  for  pay,  upon  commission,  on 
shares,  or  otherwise,  from  material  furnished  by  others,  shall  be  regarded  as  a 
cigar-maker.  Ever}'  cigar-maker  shall  cause  his  name  and  residence  to  be  reg- 
istered, without  previous  demand,  with  the  collector  of  the  district  in  which 
such  cigar-maker  shall  be  employed ;  and  every  manufacturer  of  cigars  employ- 

*  See  amendment,  post,  2135. 


80  DIGEST  OF  STATUTES. 

ing  any  cigar-maker  who  shall  have  neglected  or  refused  to  make  such  registry 
shall  be'  fined  five  dollars  for  each  day  that  such  cigar-maker  so  offending,  by 
neglect  or  refusal  to  register,  shall  be  employed  by  him.  (797.) 


CHAPTER  FOUR. 

DISTILLED    SPIRITS. 


2064.  Sec.  3249.  Proof-spirits  shall  be  held  to  be  that  alcoholic  liquor  which 
contains  one-half  its  volume  of  alcohol  of  a  specific  gravity  of  seven  thousand 
nine  hundred  and  thirty-nine  ten  thousandths  (.7939)  at  sixty  degrees  Fahren- 
heit. And  for  the  prevention  and  detection  of  frauds  by  distillers  of  spirits, 
the  Commissioner  of  Internal  Revenue  maj^  prescribe  for  use  such  hydrometers, 
saccharometers,  weighing  and  gauging  instruments,  or  other  means  for  ascer- 
taining the  quantity,  gravity,  and  producing  capacity  of  any  mash,  wort,  or 
beer  used,  or  to  be  used,  in  the  production  of  distilled  spirits,  and  the  strength 
and  quantity  of  spirits  subject  to  tax,  as  he  may  deem  necessary ;  and  he  may 
prescribe  rules  and  regulations  to  secure  a  uniform  and  correct  sj^stem  of  in- 
spection, weighing,  marking,  and  gauging  of  spirits.  (551.) 

20646.  Sec.  3250.  In  all  sales  of  spirits  a  gallon  shall  be  held  to  be  a  gallon 
of  proof-spirits,  according  to  the  standard  prescribed  in  the  preceding  section, 
set  forth  and  declared  for  the  inspection  and  gauging  of  spirits  throughout 
the  United  States.  (551.) 


CHAPTER  SIX. 

TOBACCO  AND   SNUFF. 

2065.  Sec.  3362.  All  manufactured  tobacco  shall  be  put  up  and  prepared  by 
the  man,ufacturer  for  sale,  or  removal  for  sale  or  consumption,  in  packages  of 
the  following  description,  and  in  no  other  manner :  2273.) 

2066.  All  snuff  in  packages  containing  one,  two,  four,  six,  eight,  and  sixteen 
ounces,  or  in  bladders  and  in  jars  containing  not  exceeding  twenty  pounds. 
(555,  2274.)^^ 

2067.  All  fine-cut  chewing-tobacco,  and  all  other  kinds  of  tobacco  not  other- 
wise provided  for,  in  packages  containing  one,  two,  four,  eight,  and  sixteen 
ounces,  except  that  fine-cut  chewing-tobacco  may,  at  the  option  of  the  manu- 
tacturer,  be  put  up  in  wooden  packages  containing  ten,  twenty,  forty,  and 
sixty  pounds  each.    (556,  2275.) 

2068.  All  smoking  tobacco,  and  all  cut  and  granulated  tobacco  other  than 
fine-cut  chewing,  all  shorts  the  refuse  of  fine-cut  chewing,  which  has  passed 
through  a  riddle  of  thirty-six  meshes  to  the  square  inch,  and  all  refuse  scraps, 
clippings,  cuttings,  and  sweeping[s]  of  tobacco,  in  packages  containing  two, 
four,  eight,  and  sixteen  ounces  each.   (557,  2276.)    (See  amendment,  post,  2255.) 

2069.  All  cavendish,  plug,  and  twist  tobacco  in  wooden  packages  not  exceed- 
ing two  hundred  pounds  net  weight.  (558,  2277.) 

2070.  And  every  such  wooden  package  shall  have  printed  or  marked  thereon 
the  manufacturer's  name  and  place  of  manufacture,  the  registered  number  of 

*  Sec.  62  of  Act  of  1868  as  amended  by  Act  of  June  6, 1872,  ch.  315,  g  31.    17  th  Stat.,  262. 


DIGEST  OF  STATUTES.  81 

the  manufactory,  and  the  gross  weight,  the  tare,  and  the  net  weigiit  of  the 
tobacco  in  each  package:  Provided^  That  these  limitations  and  descriptions 
of  packages  shall  not  apply  to  tobacco  and  snuff' transported  in  bond  for  expor- 
tation and  actually  exported  (559):  And  provided  further^  That  fine-cut  shorts, 
the  refuse  of  fine-cut  chewing-tobacco,  refuse  scraps,  clippings,  cuttings,  and 
sweepings  of  tobacco,  may  be  sold  in  bulk  as  material,  and  without  tlie  pay- 
ment of  tax,  by  one  manufacturer  directly  to  another  manufacturer,  or  for 
e5:port,  under  such  restrictions,  rules,  and  regulations  as  the  Commissioner  of 
Internal  Revenue  may  prescribe:  And  provided  farther^  That  wood,  metal, 
paper,  or  other  materials  may  be  used  separately  or  in  combination  for  packing 
tobacco,  snuflT,  and  cigars,  under  such  regulations  as  the  Commissioner  of 
Internal  Revenue  may  establish.*  (2278.) 

20Y1.  Sec.  3363.  No  manufactured  tobacco  shall  be  sold  or  offered  for  sale 
unless  put  up  in  packages  and  stamped  as  prescribed  in  this  chapter,  except  at 
retail  by  retail  dealers  from  wooden  packages  stamped  as  provided  in  this 
chapter ;  and  ever}^  person  who  sells  or  off'ers  for  sale  any  snuff,  or  any  kind 
of  manufactured  tobacco,  not  so  put  up  in  packages  and  stamped,  shall  be  fined 
not  less  than  five  hundred  dollars  nor  more  than  five  thousand  dollars,  and 
imprisoned  not  less  than  six  months  nor  more  than  two  years. j" 

2072.  Sec.  3368.  Upon  tobacco  and  snuff"  manufactured  and  sold,  or  removed 
for  consumption  or  use,  there  shall  be  levied  and  collected  the  following  taxes  : 

2073.  On  snuff,  manufactured  of  tobacco  or  any  substitute  for  tobacco, 
ground,  drj^,  damp,  pickled,  scented,  or  otherwise,  of  all  descriptions,  when 
prepared  for  use,  a  tax  of  thirty-two  cents  per  pound.  And  snuff-flour,  when 
sold,  or  removed  for  use  or  consumption,  shall  be  taxed  as  snuff,  and  shall  be 
put  up  in  packages  and  stamped  in  the  same  manner  as  snuff.  (552,  2269.) 

2074.  On  all  chewing  and  smoking  tobacco,  fine-cut,  cavendish,  plug,  or 
twist,  cut  or  granulated,  of  every  description ;  on  tobacco  twisted  by  hand  or 
reduced  into  a  condition  to  be  consumed,  or  in  any  manner  other  than  the 
ordinary  mode  of  drying  and  curing,  prepared  for  sale  or  consumption,  even 
if  prepared  without  the  use  of  any  machine  or  instrument,  and  without  being 
pressed  or  sw'eetened ;  and  on  all  fine-cut  shorts  and  refuse  scraps,  clippings, 
cuttings,  and  sweepings  of  tobacco,  a  tax  of  [twenty  cents  a  pound]  (553,  554, 
(791,2203,2269.) 

2075.  Sec.  3871.  Whenever  an}^  manufacturer  of  tobacco,  snuff,  or  cigars, 
sells,  or  removes  for  sale  or  consumption,  any  tobacco,  snuff,  or  cigars  upon 
which  a  tax  is  required  to  be  paid  by  stamps,  without  the  use  of  the  proper 
stamps,  it  shall  be  the  duty  of  the  Commissioner  of  Internal  Revenue,  within 
a  period  of  not  more  than  two  years  after  such  sale  or  removal,  upon  such  in- 
formation as  he  can  obtain,  to  estimate  the  amount  of  tax  which  has  been 
omitted  to  be  paid,  and  to  make  an  assessment  therefor,  and  certify  the  same 
to  the  collector.  The  tax  so  assessed  shall  be  in  addition  to  the  penalties  im- 
posed by  law  for  such  sale  or  removal.§  2279.) 

2076.  Sec.  3372.  Every  manufacturer  of  tobacco  or  snuff  who  removes,  other- 
wise than  as  provided  by  law,  or  sells,  without  the  proper  stamps  denoting  the 
tax  thereon,  or  without  having  paid  the  special  tax,  or  given  bond  as  required 
by  law,  any  tobacco  or  snuff,  or  who  makes  false  and  fraudulent  entries  of 
manufactures  or  sales  of  tobacco  or  snuff',  or  makes  false  or  fraudulent  entries  of 
the  purchase  or  sales  of  leaf-tobacco,  tobacco  stems,  or  other  material,  or  who 
atSxes  any  false,  forged,  fraudulent,  spurious,  or  counterfeit  stamp,  or  imitation 
of  any  stamp,  required  by  law,  or  any  stamp  required  by  law  which  has  been 
previously  used,  to  any  box  or  package  containing  any  tobacco  or  snuff,  shall, 

*  2d  and  3d  provisos-  are  amendments  under  act  of  June  6^  1872,  ch.  315,  §  31.    17th  Stat.,  253. 

iActofJuly20,  1808,  ch.  186,  3  78.    15th  Stat.,  159; 
Actof  June6,  1872,  ch.  315,  §31.    17th  Stat.,  250. 
Act  of  June  6,  1872,  ch.  315,  g  31,  IT  10,  amending  §  60  of  the  act  of  1868,    17th  Stat.,  252,  as  modified  bf  Aet 
0fDecemher24,  l&73,ch.l3,§2.    Ibid.  402. 


82  DIGEST  OF  STATUTES. 

in  addition  to  the  penalties  elsewhere  provided  by  law  for  such  offences,  forfeit 
to  the  United  States  all  the  raw  material  and  manufactured  or  partly  manufac- 
tured tobacco  and  snuff,  and  all  machinery,  tools,  implements,  apparatus,  fix- 
tures, boxes,  and  barrels,  and  all  other  materials  which  may  be  found  in  his 
possession,  in  his  manufactory,  or  elsewhere.  (560.) 

2077.  Sec.  3373.  The  absence  of  the  proper  stamp  on  any  package  of  manu- 
factured tobacco  or  snuff  shall  be  notice  to  all  persons  that  the  tax  has  not  been 
paid  thereon,  and  shall  be  prima-facie  evidence  of  the  non-payment  therecff. 
And  such  tobacco  or  snuff  shall  be  forfeited  to  the  United  States.  (561.) 

2078.  Sec.  3374.  Every  person  who  removes  from  any  manufactory,  or  from 
any  place  where  tobacco  or  snuff  is  made,  any  manufactured  tobacco  or  snuff 
without  the  same  being  put  up  in  proper  packages,  or  without  the  proper  stamp 
for  the  amount  of  tax  thereon  being  affixed  and  cancelled,  as  required  by  law ; 
or,  if  the  same  be  intended  for  export,  without  the  proper  export  stamp  being 
affixed  ;  or  who  uses,  sells,  or  offers  for  sale,  or  has  in  possession,  except 
in  the  manufactory,  or  while  in  transfer  under  bond  or  a  collector's  permit, 
from  any  manufactory,  store,  or  warehouse,  to  a  vessel  for  exportation*  to  a 
foreign  country,  any  manufactured  tobacco  or  snuff,  without  proper  stamps  for 
the  amount  of  tax  thereon  being  affixed  and  cancelled ;  or  who  sells,  or  offers 
for  sale,  for  consumption  in  the  United  States,  or  uses,  or  has  in  possession, 
except  in  the  manufactory,  or  while  in  transfer,  under  bond  or  a  collector's 
permit,  from  any  manufactory,  store,  or  warehouse,  to  a  vessel  for  exportation 
to  a  foreign  country,  any  manufactured  tobacco  or  snuff  on  which  only  the 
stamp  marking  the  same  for  export  has  been  affixed,  shall  for  each  such  offence, 
respectively,  be  fined  not  less  than  one  thousand  dollars  nor  more  than  five 
thousand  dollars,  and  be  imprisoned  not  less  than  six  months  nor  more  than 
two  years.  (562,  799.) 

2079.  Sec.  3375.  Every  person  who  affixes  to  any  packas^e  containing  tobacco 
or  snuff  any  false,  forged,  fraudulent,  spurious,  or  counterfeit  stamp,  or  a  stamp 
which  has  been  before  used,  shall  be  deemed  guilty  of  a  felony,  and  shall  be 
fined  not  less  than  one  thousand  dollars  nor  more  than  five  thousand  dollars, 
and  imprisoned  not  less  than  two  years  nor  more  than  five  years.  (562.) 

2080.  Sec.  3376.  Whenever  any  stamped  box,  bag,  vessel,  wrapper,  or 'en- 
velope of  any  kind,  containing  tobacco  or  snuff,  is  emptied,  the  stamp  or  stamps 
thereon  shall  be  destroyed  by  the  person  in  whose  hands  the  same  may  be.  And 
every  person  who  wilfully  neglects  or  refuses  so  to  do  shall,  for  each  such 
offence,  be  fined  fifty  dollars,  and  imprisoned  not  less  than  ten  days  nor  more 
than  six  months.  And  every  person  who  sells  or  gives  away,  or  who  bu3^8  or 
accepts  from  another  any  such  empty  stamped  box,  bag,  vessel,  wrapper,  or 
envelope  of  any  kind,  or  the  stamp  or  stamps  taken  from  any  such  empty  box, 
bag,  vessel,  wrapper,  or  envelope  of  any  kind,  shall,  for  each  such  offence,  be 
fined  one  hundred  dollars  and  imprisoned  for  not  less  than  twent}- days,  and 
not  more  than  one  year.  And  every  manufacturer  or  other  person  who  puts 
tobacco  or  snuff  into  any  such  box,  bag,  vessel,  wrapper,  or  envelope,  the  same 
having  been  either  emptied  or  partially  emptied,  or  who  has  in  his  possession, 
or  affixes  to  any  box  or  other  package,  any  stamp  which  has  been  previously 
used,  or  who  sells,  or  offers  for  sale,  any  box  or  other  package  of  tobacco,  snuff, 
or  cigars,  having  affixed  thereto  any  fraudulent,  spurious,  imitation,  or  coun- 
terfeit stamp,  or  stamp  that  has  been  previously  used,  or  sells  from  any  such 
fraudulently  stamped  box  or  package,  or  has  in  his  possession  an}^  box  or  pack- 
age as  aforesaid,  knowing  the  same  to  be  fraudulently  stamped,  shall,  for  each 
such  offence,  be  fined  not  less  than  one  hundred  dollars  nor  more  than  five 
hundred  dollars,  and  imprisoned  for  not  less  than  one  year  nor  more  than  three 
years.  (563,  800.) 

2081.  Sec.  3377.  All  manufactured  tobacco  and  snuff  (not  including  cigars) 
imported  from  foreign  countries  shall,  in  addition  to  the  import  duties  imposed 
nn  the  same,  pay  the  tax  imposed  by  law  on  like  kinds  of  tobacco  and  snuff 


DIGEST  OF  STATUTES.  83 

manufactured  in  the  United  States,  and  have  the  same  stamps  respectively 
affixed.  Such  stamps  shall  be  affixed  and  cancelled  on  all  such  articles  so  im 
ported  by  the  owner  or  importer  thereof,  while  they-  are  in  the  custody  of  the 
proper  custom-house  officers,  and  such  articles  shall  not  pass  out  of  the  custody 
of  said  officers  until  the  stamps  have  been  affixed  and  cancelled.  Such  tobacco 
and  snuff  shall  be  put  up  in  packages,  as  prescribed  by  law  for  like  articles 
manufactured  in  the  United  States  before  the  stamps  are  affixed;  and  the  owner 
or  importer  shall  be  liable  to  all  the  penal  provisions  prescribed  for  manufac- 
turers of  tobacco  and  snuff  manufactured  in  the  United  States.  Whenever  it 
is  necessary  to  take  any  such  articles,  so  imported,  to  any  place  for  the  purpose 
of  repacking,  affixing,  and  cancelling  such  stamps,  other  than  the  public  stores 
of  the  United  States,  the  collector  of  customs  of  the  port  where  they  are  entered 
shall  designate  a  bonded  warehouse  to  which  thej^  shall  be  taken,  under  the 
control  of  such  customs  officer  as  he  may  direct.  And  ever}'"  officer  of  customs 
who  permits  any  such  articles  to  pass  out  of  his  custody  or  control  without 
compliance  by  the  owner  or  importer  thereof  with  the  provisions  of  this  section 
relating  thereto,  shall  be  deemed  guilty  of  a  misdemeanor,  and  shall  be  fined 
not  less  than  one  thousand  dollars  nor  more  than  five  thousand  dollars,  and 
imprisoned  not  less  than  six  months  nor  more  than  three  j^ears.  (565,  2280.) 

20816.  Sec.  3386.  There  shall  be  an  allowance  of  drawback  on  tobacco,  snuff, 
and  cigars  on  which  the  tax  has  been  paid  by  suitable  stamps  affixed  thereto 
before  removal  from  the  place  of  manufacture,  when  the  same  are  exported, 
equal  in  amount  to  the  value  of  the  stamps  found  to  have  been  so  affixed;  the 
evidence  that  the  stamps  were  so  affixed,  and  the  amount  of  tax  so  paid,  and 
of  the  subsequent  exportation  of  the  said  tobacco,  snuff,  and  cigars,  to  be  ascer- 
tained under  such  regulations  as  shall  be  prescribed  by  the  Commissioner  of 
Internal  Revenue  and  approved  by  the  Secretary  of  the  Treasur3\  Any  sums 
found  to  be  due  under  the  provisions  of  this  section  shall  be  paid  by  the  war- 
rant of  the  Secretary  of  the  Treasury  on  the  Treasurer  of  the  United  States, 
out  of  any  mone}^  arising  from  internal  duties  not  otherwise  appropriated: 
Provided,  That  no  claim  for  an  allowance  of  drawback  shall  be  entertained  or 
allowed  for  a  sum  less  than  Mty  dollars,  nor  except  upon  evidence  satisfactory 
to  the  Commissioner  of  Internal  Revenue  that  the  stamps  affixed  to  the  tobacco, 
snuff,  or  cigars  alleged  to  have  been  exported  were  totally  destroyed  before  the 
shipment  thereof,  and  that  the  same  have  been  landed  in  a  foreign  countr}^  or 
lost  at  sea,  and  have  not  been  relanded  within  the  limits  of  the  United  States. 
(801,  2281.) 


CHAPTER  SEVEN. 

CIGARS. 


2082.  Sec.  3387.  Every  person  before  commencing,  or,  if  he  has  alreadj'-  com- 
menced, before  continuing,  the  manufacture  of  cigars,  shall  furnish,  without 
previous  demand  therefor,  to  the  collector  of  the  district  a  statement  in  dupli- 
cate, under  oath,  setting  forth  the  place,  and,  if  in  a  city,  the  street  and  num- 
ber of  the  street,  where  the  manufacture  is  to  be  carried  on;  and  when  the  same 
are  to  be  manufactured  for,  or  to  be  sold  and  delivered  to,  any  other  person, 
the  name  and  residence  and*  business  or  occupation  of  the  person  for  whom 
they  are  to  be  manufactured,  or  to  whom  they  are  to  be  delivered;  and  shall 
give  a  bond,  in  conformity  with  the  provisions  of  this  Title,  in  such  penal  sum 
as  the  collector  may  require,  not  less  than  five  hundred  dollars,  with  an  addi- 
tion of  one  hundred  dollars  for  each  person  proposed  to  be  employed  by  him 
in  making  cigars,  and  the  sum  of  said  bond  ma}'  be  increased  from  time  to 
time  and  additional  sureties  required,  at  the  discretion  of  the  collector,  or  under 


84  DIGEST  OF  STATUTES. 

the  instructions  of  the  Commissioner  of  Internal  Revenue.  Said  bond  shall  be 
conditioned,  [that  he  shall  not  employ  any  person  to  manufacture  cigars  who  has  not 
been  duly  registered  as  a  cigar-maker]  (2282);  that  he  shall  not  engage  in  any 
attempt,  by  himself  or  by  collusion  with  others,  to  defraud  the  Government  of 
any  tax  on  his  manufactures;  that  he  shall  render  correctly  all  the  returns, 
statements,  and  inventories  prescribed ;  that  whenever  he  shall  add  to  the  num- 
ber of  cigar-makers  employed  b^'  him  he  shall  immediately  give  notice  thereof 
to  the  collector  of  the  district;  that  he  shall  stamp,  in  accordance  with  law,  all 
cigars  manufactured  b}'^  him  before  he  offers  the  same  or  any  part  thereof  for 
sale,  and  before  he  removes  any  part  thereof  from  the  place  of  manufacture ; 
that  he  shall  not  knowingly  sell,  purchase,  expose,  or  receive  for  sale,  any 
cigars  which  have  not  been  stamped  as  required  by  law;  and  that  he  shall  com- 
ply with  all  the  requirements  of  law  relating  to  the  manufacture  of  cigars. 
Every  cigar-manufacturer  shall  obtain  from  the  collector  of  the  district,  who 
is  hereby  required  to  issue  the  same,  a  certificate  setting  forth  the  number  of 
cigar-makers  for  which  the  bond  has  been  given,  and  shall  keep  the  same  posted 
in  a  conspicuous  place  within  the  manufactory;  and  every  cigar-manufacturer 
who  neglects  or  refuses  to  obtain  such  certificate,  or  to  keep  the  same  posted 
as  hereinbefore  provided,  shall  be  fined  one  hundred  dollars.  And  every  per- 
son who  manufactures  cigars  of  an}^  description,  without  first  giving  bond  as 
herein  required,  shall  be  fined  not  less  than  one  hundred  dollars  nor  more  than 
five  thousand  dollars,  and  imprisoned  not  less  than  three  months  nor  more 
than  five  years.  Cigarettes  and  cheroots  shall  be  held  to  be  cigars  under  the 
meaning  of  this  chapter.  (567,  568.) 

2083.  Sec.  3392.  All  cigars  shall  be  packed  in  boxes  not  before  used  fot 
that  purpose,  containing,  respectivel}",  tweutj^-five,  fifty,  one  hundred,  two  hun* 
dred  and  fift}"^,  or  five  hundred  cigars  each;  and  every  person  who  sells  or  offers 
for  sale,  or  delivers  or  offers  to  deliver,  any  cigars  in  any  other  form  than  ia 
new  boxes  as  above  described,  or  who  packs  in  any  box  any  cigars  in  excess 
of  the  number  provided  by  law  to  be  put  in  each  box  respectively,  or  who 
falsely  brands  any  box,  or  affixes  a  stamp  on  any  box  denoting  a  less  amount 
of  tax  than  that  required  bj^  law,  shall  be  fined  for  each  such  offence  not  less 
than  one  hundred  dollars  nor  more  than  one  thousand  dollars,  and  be  im- 
prisoned not  less  than  six  months  nor  more  than  two  years:  Provided^  That 
nothijig  in  this  section  shall  be  construed  as  preventing  the  sale  of  cigars  at 
retail  by  retail  dealers  who  have  paid  the  special  tax  as  such  from  boxes  packed, 
stamped,  and  branded  in  the  manner  prescribed  by  law.  (569,  2283.) 

2084.  Sec.  3394.  Upon  cigars  which  shall  be  manufactured  and  sold,  or  re- 
moved for  consumption  or  use,  there  shall  be  assessed  and  collected  the  fol- 
lowing taxes,  to  be  paid  by  the  manufacturer  thereof: 

2085.  On  cigars  of  all  descriptions,  made  of  tobacco  or  any  substitute  therefor, 
[five]  dollars  per  thousand  ;  on  cigarettes  weighing  not  more  than  three  pounds 
per  thousand,  one  dollar  and  [fifty]  cents  per  thousand ;  on  cigarettes  weighing 
more  than  three  pounds  per  thousand,  [five]  dollars  per  thousand  (566,  2203.) 

2086.  Sec.  3395.  The  Commissioner  of  Internal  Revenue  shall  cause  to  bfc 
prepared,  for  payment  of  the  tax  upon  cigars,  suitable  stamps  denoting  the  tax 
thereon.  Such  stamps  shall  be  furnished  to  collectors  requiring  them,  and  col 
lectors  shall,  if  there  be  any  cigar-manufacturers  within  their  respective  dis 
tricts,  keep  on  hand  at  all  times  a  supply  equal  in  amount  to  two  mouths'  sales 
thereof,  and  shall  sell  the  same  only  to  the  cigar-manufacturers  who  have  given 
bonds  and  paid  the  special  tax,  as  required  by  law,  in  their  districts,  respeo 
tively,  and  to  importers  of  cigars,  who  are  required  to  affix  the  same  to  im- 
ported cigars  in  the  custody  of  customs  officers,  and  to  persons  required  by 
law  to  affix  the  same  to  cigars  on  hand  after  the  first  day  of  April,  eighteen 
hundred  and  sixty-nine.  Every  collector  shall  keep  an  account  of  the  number, 
amount,  and  denominate  values  of  the  stamps  sold  b}^  him  to  each  cigar-manu- 
facturer, and  to  other  persons  above  described.  (570.) 


DIGEST  OF  STATUTES.  85 

2087.  Sec.  3396.  The  Commissioner  of  Internal  Revenue  may  prescribe  such 
regulations  for  the  inspection  of  cigars,  cheroots,  and  cigarettes,  and  the  col- 
lection of  the  tax  thereon,  as  he  may  deem  most  effective  for  the  prevention  of 
frauds  in  the  payment  of  such  tax.  (5G6.) 

2088.  Sec.  3397.  Whenever  any  cigars  are  removed  from  any  manufactory, 
or  place  where  cigars  are  made,  witiiout  being  packed  in  boxes  as  required  by 
the  provisions  of  this  chapter,  or  without  the  proper  stamp  thereon  denoting 
the  tax,  or  without  burning  into  each  box  with  a  branding-iron  the  number  of 
the  cigars  contained  therein,  the  name  of  the  manufacturer,  and  the  number  of 
[the  district  and  the  State,  or  without  properly  affixing  thereon  and  cancelling 
'the  stamp  denoting  the  tax  on  the  same,  or  are  sold  or  offered  for  sale  not 
properly  boxed  and  stamped,  they  shall  be  forfeited  to  the  United  States. 
And  every  person  who  commits  any  of  the  above-described  offences  shall  be 
fined  for  each  such  offence  not  less  than  one  hundred  dollars  nor  more  than  one 
thousand  dollars,  and  imprisoned  not  less  than  six  months  nor  more  than  two 
years.  And  every  person  who  packs  cigars  in  any  box  bearing  a  false  or 
fraudulent  or  counterfeit  stamp,  or  who  affixes  to  any  box  containing  cigars  a 
stamp  in  the  similitude  or  likeness  of  any  stamp  required  to  be  used  by  the 
laws  of  the  United  States,  whether  the  same  be  a  customs  or  internal-revenue 
stamp;  or  who  buys,  receives,  or  has  in  his  possession  any  cigars  on  which  the 
tax  to  which  they  are  liable  has  not  been  paid,  or  who  removes  or  causes  to  be 
removed  from  any  box  any  stamp  denoting  the  tax  on  cigars,  with  intent  to 
use  the  same,  or  who  uses  or  permits  any  other  person  to  use  any  stamp  so  re- 
moved, or  who  receives,  buys,  sells,  gives  away,  or  has  in  his  possession  any 
stamp  so  removed,  or  who  makes  any  other  fraudulent  use  of  any  stamp  in- 
tended for  cigars,  or  who  removes  from  the  place  of  manufacture  any  cigars  not 
properly  boxed  and  stamped  as  required  by  law,  shall  be  deemed  guilty  of  a 
felony,  and  shall  be  fined  not  less  than  one  hundred  dollars  nor  more  than  one 
thousand  dollars,  and  imprisoned  not  less  than  six  months  nor  more  than  three 
years.  (571,  802,  2284.) 

2089.  Sec.  3398.  The  absence  of  the  proper  revenue-stamp  on  any  box  of 
cigars  sold,  or  offered  for  sale,  or  kept  for  sale,  shall  be  notice  to  all  persons 
that  the  tax  has  not  been  paid  thereon,  and  shall  be  prima-facie  evidence  of 
the  non-payment  thereof,  and  such  cigars  shall  be  forfeited  to  the  United 
States.  (572.) 

2090.  Sec.  3399.  Whenever  cigars  of  any  description  are  manufactured,  in 
whole  or  in  part,  upon  commission  or  shares,  or  the  material  is  furnished  by 
one  party  and  manufactured  by  another,  or  the  material  is  furnished  or  sold  by 
one  party  with  an  understanding  or  agreement  with  another  that  the  cigars  are 
to  be  received  in  payment  therefor,  or  for  any  part  thereof,  the  stamps  required 
by  law  shall  be  affixed  by  the  actual  maker  before  the  cigars  are  removed  from 
the  place  of  manufacturing.  And  in  case  of  fraud  on  the  part  of  either  of  said 
parties  in  respect  to  said  manufacture,  or  of  any  collusion  on  their  part  with 
intent  to  defraud  the  revenue,  such  material  and  cigars  shall  be  forfeited  to  the 
United  States ;  and  every  person  engaged  in  such  fraud  or  collusion  shall  be 
fined  not  less  than  one  hundred  dollars  nor  more  than  five  thousand  dollars, 
and  imprisoned  for  not  less  than  six  months  nor  more  than  three  years.   (573.) 

2091.  Sec.  3400.  Every  manufacturer  of  cigars  who  removes  or  sells  any 
cigars  without  payment  of  the  special  tax  as  a  cigar-manufacturer,  or  without 
having  given  bond  as  such,  or  without  the  proper  stamps  denoting  the  tax 
thereon ;  or  who  makes  false  or  fraudulent  entries  of  the  manufacture  or  sale 
of  any  cigars ;  or  makes  false  or  fraudulent  entries  of  the  purchase  or  sale  of 
leaf-tobacco,  tobacco-stems,  or  other  material  used  in  the  manufacture  of  cigars ; 
or  who  affixes  any  false,  forged,  spurious,  fraudulent,  or  counterfeit  stamp,  or 
imitation  of  any  stamp,  required  by  law  to  any  box  containing  any  cigars,  shall, 
in  addition  to  the  penalties  elsewhere  provided  in  this  Title  for  such  offences, 
forfeit  to  the  United  States  all  raw  material  and  manufactured  or  partly  manu- 


SQ  biGEST  OF  STATUTES. 

factnred  tobacco  and  cigars,  and  all  machinery,  tools,  implements,  apparatus, 
fixtures,  boxes,  barrels,  and  all  other  materials  which  shall  be  found  in  his  pos- 
session, or  in  his  manufactory,  and  used  in  his  business  as  such  manufacturer, 
together  with  his  estate  or  interest  in  the  building  or  factory,  and  the  lot  or 
tract  of  ground  on  which  such  building  or  factory  is  located,  and  all  appurte- 
nances thereunto  belonging.  (574.) 

2092.  Sec.  3401.  Every  person  who  sells  or  offers  for  sale  any  cigars,  repre^ 
senting  the  same  to  have  been  manufactured  and  the  tax  paid  thereon  prior  to 
July  twenty,  eighteen  hundred  and  sixty-eight,  when  the  same  were  not  so 
manufactured  and  the  tax  was  not  so  paid,  shall  be  liable  to  a  penalty  of  five 
hundred  dollars  for  each  offence,  and  shall  be  deemed  guilty  of  a  misdemeanor, 
and  shall  be  fined  not  less  than  five  hundred  dollars  nor  more  than  five  thou- 
sand dollars,  and  imprisoned  not  less  than  six  months  nor  more  than  three 
years. 

2093.  Sec.  3402.  All  cigars  imported  from  foreign  countries  shall  paj^,  in  addi- 
tion to  the  import  duties  imposed  thereon,  the  tax  prescribed  by  law  for  cigars 
manufactured  in  the  United  States,  and  shall  have  the  same  stamps  affixed. 
The  stamps  shall  be  affixed  and  cancelled  by  the  owner  or  importer  of  the  cigars 
while  they  are  in  the  custody  of  the  proper  custom-house  officers,  and  the  cigars 
shall  not  pass  out  of  the  custody  of  such  officers  until  the  stamps  have  been 
so  affixed  and  cancelled,  but  shall  be  put  up  in  boxes  containing  quantities  as 
prescribed  in  this  chapter  for  cigars  manufactured  in  the  United  States,  before 
the  stamps  are  affixed.*  And  the  owner  or  importer  of  such  cigars  shall  be 
liable  to  all  the  penal  provisions  of  this  Title  prescribed  for  manufacturers  of 
cigars  manufactured  in  the  United  States.  Whenever  it  is  necessary  to  take 
any  cigars  so  imported  to  any  place  other  than  the  public  stores  of  the  United 
States,  for  the  purpose  of  affixing  and  cancelling  such  stamps,  the  collector  of 
customs  of  the  port  where  such  cigars  are  entered  shall  designate  a  bonded 
warehouse  to  which  they  shall  be  taken,  under  the  control  of  such  customs 
officer  as  such  collector  may  direct.  And  every  oflEicer  of  customs  who  per- 
mits any  such  cigars  to  pass  out  of  his  custody  or  control,  without  compliance 
by  the  owner  or  importer  thereof  with  the  provisions  of  this  section  relating 
thereto,  shall  be  deemed  guilty  of  a  misdemeanor,  and  shall  be  fined  not  less 
than  one  thousand  dollars  nor  more  than  five  thousand  dollars,  and  imprisoned 
not  less  than  six  months  nor  more  than  three  years.  (575.) 

2094.  Sec.  3403 Every  person  who  sells  or  offers  for  sale  any  imported 

cigars,  or  cigars  purporting  or  claimed  to  have  been  imported,  not  put  up  in 
packages  and  stamped  as  provided  by  this  chapter,  shall  be  fined  not  less  than 
five  hundred  dollars  nor  more  than  five  thousand  dollars,  and  be  imprisoned 
not  less  than  six  months  nor  more  than  two  years.  (575  b.) 

2095.  Sec.  3404.  Every  person  who  purchases  or  receives  for  sale  any  cigars 
which  have  not  been  branded  or  stamped  according  to  law,  shall  be  liable  to  a 
penalty  of  fifty  dollars  for  each  such  offence. 

2096.  Sec.  3405.  Every  person  who  purchases  or  receives  for  sale  any  cigars 
from  any  manufacturer  who  has  not  paid  the  special  tax  shall  be  liable  for  each 
offence  to  a  penalty  of  one  hundred  dollars,  and  to  a  forfeiture  of  all  the  said 
articles  so  purchased  or  received,  or  of  the  full  value  thereof. 

2097.  Sec.  3406.  Whenever  any  stamped  box  containing  cigars,  cheroots,  or 
cigarettes,  is  emptied,  it  shall  be  the  duty  of  the  person  in  whose  hands  the 
same  is  to  destro}^  utterly  the  stamps  thereon.  And  any  person  who  wilfully 
neglects  or  refuses  so  to  do  shall,  for  each  such  offence,  be  fined  not  exceeding 
fifty  dollars  and  imprisoned  not  less  than  ten  days  nor  more  than  six  months. 
And  any  person  who  fraudulently  gives  away  or  accepts  from  another,  or  who 

*  In  addition  to  the  existing  requirements  for  the  cancellation  of  internal  revenue  stamps  on  imported 
cigars,  it  is  prescribed  that  each  stamp,  at  the  time  of  delivery  to  the  customs  officer  to  be  placed  on  the 
box,  shall  have  the  signature  of  the  importer,  and  the  name  of  the  month  and  year,  duly  written  thereon. 
(Circular,  November  4, 1870,  Syn.  Ser.,  7.51.) 

Customs  cigar  stamps  should  in  every  case,  when  practicable,  be  affixed  on  the  cigars  at  the  port  of  orig- 
inal entry,  whether  the  cigars  are  entered  for  warehouse  or  not. 

The  internal  revenue  stamps,  however,  which  represent  the  tax  to  be  paid  in  case  the  cigars  are  with- 
drawn for  consumption,  need  not  be  affixed  on  the  cigars  until  they  are  entered  for  consumption  at  the 
final  port.    (May  16, 1872,  Key  West.    Syn.  Ser.,  1124.) 


DIGEST  OF  STATUTES.  87 

sells,  buys,  or  uses  for  packing  cigars,  cheroots,  or  cigarettes,  any  such  stamped 
box  shall  for  each  such  offence  be  fined  not  exceeding  one  hundred  dollars  and 
be  imprisoned  not  more  than  one  year.  (804.)  Any  revenue  officer  may  de- 
stroy any  emptied  cigar-box  upon  which  a  cigar-stamp  is  found. 

20976.  Sec.  3430 Provided^  that  lucifer  or  friction  matches  and 

cigar  lights  and  wax  tapers  may  be  removed  from  the  place  of  manufacture  for 
export  to  a  foreign  countr}^,  without  payment  of  tax  or  affixing  stamps  thereto, 
under  such  regulations  as  the  Commissioner  of  Internal  Revenue  may  prescribe. 
(2285.) 

CHAPTER  NINE. 

STAMP-TAXES   ON    SPECIFIC   OBJECTS. 

2098.  Sec.  3433.  All  medicines,  preparations,  compositions,  perfumery,  cos- 
metics, cordials,  and  other  liquors  manufactured  wholly  or  in  part  of  domestic 
spirits,  intended  for  exportation,  as  provided  by  law,  in  order  to  be  manufac- 
tured and  sold  or  removed,  without  being  charged  with  duty,  and  without  having 
a  stamp  affixed  thereto,  shall,  under  such  regulations  as  the  Secretary  of  the 
Treasury  may  prescribe,  be  made  and  manufactured  in  warehouses  similarly 
constructed  to  those  known  and  designated  in  Treasury  regulations  as  bonded 
warehouses,  class  two :  Provided^  That  such  manufacturer  shall  first  give  satis- 
factory bonds  to  the  collector  of  internal  revenue  for  the  faithful  observance  of 
all  the  provisions  of  law  and  the  regulations  as  aforesaid,  in  amount  not  less 
than  half  of  that  required  by  the  regulations  of  the  Secretary  of  the  Treasury 
from  persons  allowed  bonded  warehouses.  Such  goods,  when  manufactured  in 
such  warehouses,  may  be  removed  for  exportation,  under  the  direction  of  the 
proper  officer  having  charge  thereof,  who  shall  be  designated  by  the  Secretary 
of  the  Treasury,  without  being  charged  with  duty,  and  without  having  a  stamp 
affixed  thereto.  Any  manufacturer  of  the  articles  aforesaid,  or  of  any  of  them, 
having  such  bonded  warehouse  as  aforesaid,  shall  be  at  liberty,  under  such 
regulations  as  the  Secretary  of  the  Treasury  may  prescribe,  to  convey  therein 
any  materials  to  be  used  in  such  manufacture  which  are  allowed  by  the  pro- 
visions of  law  to  be  exported  free  from  tax  or  duty,  as  well  as  the  necessary 
materials,  implements,  packages,  vessels,  brands,  and  labels  for  the  preparation, 
putting  up,  and  export  of  the  said  manufactured  articles;  and  every  article  so 
used  shall  be  exempt  from  the  payment  of  stamp  and  excise  duty  by  such  manu- 
facturer. Articles  and  materials  (except  distilled  spirits)  so  to  be  used  may  be 
transferred  from  any  bonded  warehouse  in  which  the  same  may  be,  under  such 
regulations  as  the  Secretary  of  the  Treasury  may  prescribe,  into  any  bonded  ware- 
house in  which  such  manufacture  may  be  conducted,  and  may  be  used  in  such 
manufacture,  and  when  so  used  shall  be  exempt  from  stamp-dut}' ;  and  the  receipt 
of  the  officer  in  charge,  as  aforesaid,  shall  be  received  as  a  voucher  for  the  manu- 
facture of  such  articles.  Any  materials  imported  into  the  United  States  may, 
under  such  rules  as  the  Secretary  of  the  Treasury  may  prescribe,  and  under 
the  direction  of  the  proper  officer,  be  removed  in  original  packages  from  on 
shipboard,  or  from  the  bonded  warehouse  in  which  the  same  may  be,  into  the 
bonded  warehouse  in  which  such  manufacture  may  be  carried  on,  for  the  pur- 
pose of  being  used  in  such  manufacture,  without  payment  of  duties  thereon, 
and  may  there  be  used  in  such  manufacture.  No  article  so  removed,  nor  any 
article  manufactured  in  said  bonded  warehouse,  shall  betaken  therefrom  except 
for  exportation,  under  the  direction  of  the  proper  officer  having  charge  thereof, 
as  aforesaid,  whose  certificate,  describing  the  articles  by  their  marks,  or  other- 
wise, the  quantity,  the  date  of  importation,  and  name  of  vessel,  with  such  addi- 
tional particulars  as  may  from  time  to  time  be  required,  shall  be  received  by  the 
collector  of  customs  in  cancellation  of  the  bonds,  or  return  of  the  amount  of 
foreign  import  duties.  All  labor  performed  and  services  rendered  under  these 
regulations  shall  be  under  the  supervision  of  an  officer  of  the  customs,  and  at 
the  expense  of  the  manufacturer.  (466.) 


88  DIGEST  OF  STATUTES. 

TITLE  XXXytl. 

COINAGE,  WEIGHTS,  AND  MEASURES. 

2099.  Sec.  3505.  Any  gold  coins  of  the  United  Stales,  if  reduced  in  weight 
by  natural  abrasion  not  more  tlian  one-half  of  one  per  centum  below  the  stand- 
ard weight  prescribed  by  law,  after  a  circulation  of  twenty  years,  as  shown  by 
the  date  of  coinage,  and  at  a  ratable  proportion  for  any  period  less  than  twenty 
years,  shall  be  received  at  their  nominal  value  by  the  United  States  Treasury 
and  its  offices,  under  such  regulations  as  the  Secretary  of  the  Treasury  may 
prescribe  for  the  protection  of  the  Government  against  fraudulent  abrasion  or 
other  practices. 

2100.  Sec.  3511.  The  gold  coins  of  the  United  States  shall  be  a  one-dollar 
piece,  which,  at  the  standard  weight  of  twenty-five  and  eight-tenths  grains,  shall 
be  the  unit  of  value ;  a  quarter-eagle,  or  two  and  a  half  dollar  piece ;  a  three- 
dollar  piece;  a  half-eagle,  or  five-dollar  piec3  ;  an  eagle,  or  ten-dollar  piece; 
and  a  double-eagle,  or  twenty-dollar  piece.  And  the  standard  weight  of  the 
gold  dollar  shall  be  twenty-five  and  eight-tenths  grains;  of  the  quarter-eagle, 
or  two  and  a  half  dollar  piece,  sixty-four  and  a  half  grains ;  of  the  three-dollar 
piece,  seventy-seven  and  four-tenths  grains;  of  the  half-eagle,  or  five-dollar 
piece,  one  hundred  and  twenty-nine  grains ;  of  the  eagle,  or  ten-dollar  piece, 
two  hundred  and  fifty-eight  grains  ;  of  the  double-eagle,  or  twenty-dollar  piece, 
five  hundred  and  sixteen  grains. 

2101.  Sec.  3512.  Any  gold  coins  in  the  Treasury  of  the  United  States,  when 
reduced  in  weight  by  natural  abrasion  more  than  one-half  of  one  per  centum 
below  the  standard  weight  prescribed  by  law,  shall  be  recoined. 

2102.  Sec.  3513.  The  silver  coins  of  the  United  States  shall  be  a  trade-dol- 
lar, a  half-dollar,  or  fifty-cent  piece,  a  quarter-dollar,  or  twenty-five-cent  piece, 
a  dime,  or  ten-cent  piece ;  and  the  weight  of  the  trade-dollar  shall  be  four  hun- 
dred and  tvventj^  grains  troy ;  the  weight  of  the  half-dollar  shall  be  twelve 
grams  and  one-half  of  a  gram ;  the  quarter-dollar  and  the  dime  shall  be,  re- 
spectively, one-half  and  one-fifth  of  the  weight  of  said  half  dollar. 

2103.  Sec.  3514.  The  standard  for  both  gold  and  silver  coins  of  the  United 
States  shall  be  such  that  of  one  thousand  parts  by  weight  nine  hundred  shall 
be  of  pure  metal  and  one  hundred  of  alloy.  The  alloy  of  the  silver  coins  shall 
be  of  copper.  The  alloy  of  the  gold  coins  shall  be  of  copper,  or  of  copper  and 
silver  ;  but  the  silver  shall  in  no  case  exceed  one-tenth  of  the  whole  alloy.  [See 
§  5460,  Rev.  Stats.] 

2103b.  Sec.  3515.  The  minor  coins  of  the  United  States  shall  be  a  five-cent 
piece,  a  three-cent  piece,  and  a  one-cent  piece.  The  alloy  for  the  five  and  three 
cent  pieces  shall  be  of  copper  and  nickel,  to  be  composed  of  three-fourths  cop- 
per and  one-fourth  nickel.  The  alloy  of  the  one-cent  piece  shall  be  ninety-five 
per  centum  of  copper  and  five  per  centum  of  tin  and  zinc,  in  such  proportions 
as  shall  be  determined  by  the  Director  of  the  Mint.  The  weight  of  the  piece 
of  five  cents  shall  be  seventj^-seven  and  sixteen-hundredths  grains  troy  ;  of  the 
three-cent  piece,  thirty  grains ;  and  of  the  one-cent  piece,  forty-eight  grains. 

2104.  Sec.  3516.  No  coins,  either  of  gold,  silver,  or  minor  coinage,  shall 
hereafter  be  issued  from  the  Mint  other  than  those  of  the  denominations,  stand- 
ards, and  weights  set  forth  in  this  Title.     [See  §§  5457-5462,  Bev.  Stats,'] 

2105.  Sec.  3517.  Upon  the  coins  there  shall  be  the  following  devices  and 
legends :  Upon  one  side  there  shall  be  an  impression  emblematic  of  liberty, 
with  an  inscription  of  the  word  "  Liberty  "  and  the  year  of  the  coinage,  and 
upon  the  reverse  shall  be  the  figure  or  representation  of  an  eagle,  with  the  in- 
scriptions "United  States  of  America"  and  "E  Pluribus  Unum,"  and  a  desig- 
nation of  the  value  of  the  coin ;  but  on  the  gold  dollar  and  three-dollar  piece, 
the  dime,  five,  three,  and*  one-cent  piece,  the  figure  of  the  eagle  shall  be  omit- 
ted ;  and  on  the  reverse  of  the  silver  trade-dollar  the  weight  and  the  fineness 
of  the  coin  shall  be  inscribed. 


DIGEST  OF  STATUTES.  89 

2106.  Sec.  3535.  In  adjusting  the  weights  of  the  gold  coins,  the  following 
deviations  shall  not  be  exceeded  in  any  single  piece :  In  the  double-eagle  and 
the  eagle,  one-half  of  a  grain  ;  in  the  half-eagle,  the  three-dollar  piece,  the 
quarter  eagle,  and  the  one-dollar  piece,  one-fourth  of  a  grain.  And  in  weigh- 
ing a  number  of  pieces  together,  when  delivered  by  the  coiner  to  the  superin- 
tendent, and  by  the  superintendent  to  the  depositor,  the  deviation  from  the 
standard  weight  shall  not  exceed  one  hundredth  of  an  ounce  in  five  thousand 
dollars  in  double-eagles,  eagles,  half-eagles,  or  quarter-eagles,  in  one  thousand 
three-dollar  pieces,  and  in  one  thousand  one-dollar  pieces. 

2107.  Sec.  3536.  In  adjusting  the  weight  of  the  silver  coins  the  following  de- 
viations shall  not  be  exceeded  in  any  single  piece :  In  the  dollar,  the  half  and 
quarter  dollar,  and  in  the  dime,  one  and  one-half  grains.  And  in  weighing  [a] 
large  number  of  pieces  together,  when  delivered  by  the  coiner  to  the  superin- 
tendent, and  by  the  superintendent  to  the  depositor,  the  deviations  from  the 
standard  weight  shall  not  exceed  two-hundredths  of  an  ounce  in  one  thousand 
dollars,  half  dollars,  or  quarter-dollars,  and  one-hundredth  of  an  ounce  in  one 
thousand  dimes. 

2108.  Sec.  3537.  In  adjusting  the  weight  of  the  minor  coins  provided  by  this 
Title,  there  shall  be  no  greater  deviation  allowed  than  three  grains  for  the  five- 
cent  piece  and  two  grains  for  the  three  and  one-cent  pieces. 

2109.  Sec.  3548.  For  the  purpose  of  securing  a  due  conformity  in  weight  of 
the  coins  of  the  United  States  to  the  provisions  of  this  Title,  the  brass  troy- 
pound  weight  procured  by  the  minister  of-the  United  States  at  London,  in  the 
year  eighteen  hundred  and  twenty -seven,  for  the  use  of  the  Mint  and  now  in 
the  custody  of  the  Mint  at  Philadelphia,  shall  be  the  standard  troy  pound  of 
the  Mint  of  the  United  States,  conformably  to  which  the  coinage  thereof  shall 
be  regulated. 

2110.  Sec.  3549.  It  shall  be  the  duty  of  the  Director  of  the  Mint  to  procure 
for  each  mint  and  assay-office,  to  be  kept  safely'sthereat,  a  series  of  standard 
weights  corresponding  to  the  standard  troy  pound  of  the  Mint  of  the  United 
States,  consisting  of  a  one-pound  weight  and  the  'requisite  subdivisions  and 
multiples  thereof,  from  the  hundredth  part  of  a  grain  to  twenty-five  pounds. 
The  troy  weights  ordinarily  employed  in  the  transactions  of  such  mints  and 
assay-offices  shall  be  regulated  according  to  the  above  standards  at  least  once 
in  every  year,  under  the  inspection  of  the  superintendent  and  assayer ;  and 
the  accuracy  of  those  used  at  the  Mint  at  Philadelphia  shall  be  tested  annually, 
in  the  presence  of  the  assay-commissioners,  at  the  time  of  the  annual  examina- 
tion and  test  of  coins. 

2111.  Sec.  3563.  The  money  of  account  of  the  United  States  shall  be  ex- 
pressed in  dollars  or  units,  dimes  or  tenths,  cents,  or  hundredths,  and  mills  or 
thousandths,  a  dime  being  the  tenth  part  of  a  dollar,  a  cent  the  hundredth  part  of 
a  dollar,  a  mill  the  thousandth  part  of  a  dollar ;  and  all  accounts  in  the  public 
offices  and  all  proceedings  in  the  courts  shall  be  kept  and  had  in  conformity  to 
this  regulation. 

2112.  Sec.  3564.  The  value  of  foreign  coin  as  expressed  in  the  monej^  of  ac- 
count of  the  United  States  shall  be  that  of  the  pure  metal  of  such  coin  of  stand- 
ard value ;  and  the  values  of  the  standard  coins  in  circulation  of  the  various 
nations  of  the  world  shall  be  estimated  annually  by  the  Director  of  the  Mint, 
and  be  proclaimed  on  the  first  day  of  January  by  the  Secretary  of  the  Treasury. 

2113.  Sec.  3565.  In  all  pa^^ments  by  or  to  the  Treasury,  whether  made  here 
or  in  foreign  countries,  where  it  becomes  necessary  to  compute  the  value  of  the 
sovereign  or  pound  sterling,  it  shall  be  deemed  equal  to  four  dollars  eighty-six 
cents  and  six  and  one-lialf  mills,  and  the  same  rule  shall  be  applied  in  apprais- 
ing merchandise  imported  where  the  value  is,  by  the  invoice,  in  sovereigns  or 
pounds  sterling,  and  in  the  construction  of  contracts  payable  in  sovereigns  or 
pounds  sterling  ;  and  this  valuation  shall  be  the  par  of  exchange  between  Great 
Britain  and  the  United  States ;  and  all  contracts  made  after  the  first  day  of 
January,  eighteen  hundred  and  seventy-four,  based  on  an  assumed  par  of  ex- 


90 


DIGEST  OF  STATUTES. 


change  with  Great  Britain  of. fifty-four  pence  to  the  dollar,  or  four  dollars  forty- 
four  and  four-ninths  cents  to  the  sovereign  or  pound  sterling,  shall  be  null  and 
void. 

2114.  Sec.  3566.  All  foreign  gold  and  silver  coins  received  in  payment  for 
moneys  due  to  the  United  States  shall,  before  being  issued  in  circulation,  be 
coined  anew. 

2115.  Sec.  356t.  The  pieces  commonly  known  as  the  quarter,  eighth,  and 
sixteenth  of  the  Spanish  pillar-dollar,  and  of  the  Mexican  dollar,  shall  be  re- 
ceivable at  the  Treasury  of  the  United  States,  and  its  several  offices,  and  at  the 
several  post-offices  and  land-offices,  at  the  rates  of  valuation  following:  the 
fourth  of  a  dollar,  or  piece  of  two  reals,  at  twenty  cents  ;  the  eighth  of  a  dollar, 
or  piece  of  one  real,  at  ten  cents  ;  and  the  sixteenth  of  a  dollar,  or  half-real,  at 
five  cents. 

2116.  Sec.  3568.  The  Director  of  the  Mint,  with  the  approval  of  the  Secre- 
tary of  the  Treasury,  may  prescribe  such  regulations  as  are  necessary  and 
proper,  to  secure  the  transmission  of  the  coins  mentioned  in  the  preceding  sec- 
tion to  the  Mint  for  recoinage,  and  the  Iturn']  [return]  or  distribution  of  the 
proceeds  thereof,  when  deemed  expedient,  and  may  prescribe  such  forms  of  ac- 
count as  are  appropriate  and  applicable  to  the  circumstances.  The  expenses 
incident  to  such  transmission  or  distribution,  and  of  recoinage,  shall  be  charged 
against  the  account  of  silver  profit  and  loss,  and  the  net  profits,  if  any,  shall  be 
paid,  from  time  to  time,  into  the  Treasury.     (2259.) 

2117.  Sec.  8569.  It  shall  be  lawful  throughout  the  United  States  of  America 
to  employ  the  weights  and  measures  of  the  metric  system  ;  and  no  contract  or 
dealing,  or  pleading  in  any  court,  shall  be  deemed  invalid  or  liable  to  objeclion 
because  the  weights  or  measures  expressed  or  referred  to  therein  are  weights  or 
measures  of  the  metric  sj'stem. 

2118.  Sec.  3570.  The  tables  in  the  schedule  hereto  annexed  shall  be  recog- 
nized in  the  construction  of  contracts,  and  in  all  legal  proceedings,  as  estab- 
lishing, in  terms  of  the  weights  and  measures  now  in  use  in  the  United  States, 
the  equivalents  of  the  weights  and  measures  expressed  therein  in  terms  of  the 
metric  system  ;  and  the  tables  may  lawfully  be  used  for  computing,  determining, 
and  expressing  in  customary  weights  and  measures  the  weights  and  measures 
of  the  metric  system. 


\ 


MEASURES  OF  LENGTH. 


METRIC  DENOMINATIONS  AND  VALUES. 


Myrimeter 10,000  meters. 

Kilometer 1,000  meters. 

Hectometer 100  meters. 

Dekameter 10  meters. 

Meter 1  meter. 

Decimeter ^  of  a  meter. 

Centimeter yj^  of  a  meter. 

Millimeter t^^W  of  a  meter. 


EQUIVALENTS  IN  DENOMINATIONS  IN  USE. 


6.2137  miles. 

0.62137  miles,  or  3280  feet  and  10  inches. 
328  feet  and  one  inch. 
393.7  inches. 
39.37  inches. 

3.937  inches. 

0.3937  inches. 

0.0394  inches. 


MEASURES  OF  CAPACITY. 


METRIC  DENOMINATIONS  AND  VALUES. 

EQUIVALENTS  IN  DENOMINATIONS  IN  USE. 

Ifames. 

Number 
of  liters. 

Cubic  Measure. 

Dry  Measure. 

Liquid  or 
Wine  Measure. 

1,000 

100 

10 

1 

264.17  gallons. 
26.417  gallons. 
2,6417  gallons. 
1.0567  quarts. 
0.845  gills. 
0.338  fluid  oz. 
0.27  fluid  dr. 

2  bushels,  3.35  pecks 

908  quarts 

I  iter 

1  cubic  decimeter 

0.908  quarts 

Deciliter 

T^  of  a  cubic  decimeter 

10  f>nHip  ppntiiTiftprs 

6.1022  cubic  inches 

Centiliter 

Milliliter 

0  6102  cubic  inches 

1  cubic  centimeter 

0  061  cubic  inches  

DIGEST  OF  STATUTES. 


91 


MEASURES  OF  SURFACE. 


METRIC  DENOMINATIONS  AND  VALUES. 

EQUIVALENTS  IN  DENOMINATIONS  IN   USE. 

Hectare               10,000  square  meters. 

2.471  acres. 
119.6  square  yards. 
1550  square  inches. 

j^re        ..'. 100  square  meters. 

r^ntare               1  square  meter. 

WEIGHTS. 


METRIC  DENOMINATIONS  AND  VALUES. 

EQUIVALENTS  IN  DENOMI- 
NATIONS IN  USE. 

Names. 

Number  of  grams. 

Weight  of  what  quantity 
of  water  at  maximum  density. 

Avoirdupois  Weight. 

Millier,  or  Tonneau 

Quintal        

1,000,000 

100,000 

10,000 

1,000 

100 

10 

1 

lo'oo 

2204.6  pounds. 
220.46  pounds. 
22.(M6  pounds. 

2.2046  pounds. 

3.5274  ounces. 

0.3527  ounces. 
15.432  grains. 

1.5432  grains. 

0.1543  grains. 

0.0154  grains. 

1  hectoliter     

Myriagram 

Kilogram,  or  kilo.... 

10  liters 

lliter 

1  deciliter 

Gram           

1  cubic  centimeter      

■A  of  a  cube  centimeter 

10  cubic  millimeters 

Centigram    

Millieram                 

1  cubic  millimeter 

TITLE  XLVIII. 


CHAPTER  FOUR. 


DISCRIMINATING   DUTIES. 


2119.  Sec.  4228.  Upon  satisfactory  proof  being  given  to  the  President,  by  the 
government  of  any  foreign  nation,  that  no  discriminating  duties  of  tonnage  or 
imposts  are  imposed  or  levied  in  the  ports  of  such  nation  upon  vessels  wholly 
belonging  to  citizens  of  the  United  States,  or  upon  the  produce,  manufactures, 
or  merchandise  imported  in  the  same  from  the  United  States  or  from  any 
foreign  country,  the  President  may  issue  his  proclamation,  declaring  that  the 
foreign  discriminating  duties  of  tonnage  and  impost  within  the  United  States 
are  si>spended  and  discontinued,  so  far  as  respects  the  vessels  of  such  foreign 
nation,  and  the  produce,  manufactures,  or  merchandise  imported  into  the  United 
States  from  such  foreign  nation,  or  from  any  other  foreign  country;  the  sus- 
pension to  take  effect  from  the  time  of  such  notification  being  given  to  the  Pres- 
ident, and  to  continue  so  long  as  the  reciprocal  exemption  of  vessels,  belonging 
to  citizens  of  the  United  States,  and  their  cargoes,  shall  be  continued,  and  no 
longer. 

2120.  Sec.  4229.  T^o  other  or  higher  rate  of  duties  shall  be  imposed  or  col- 
lected on  vessels  of  Prussia,  or  of  her  dominions,  from  whencesoever  coming, 
nor  on  their  cargoes,  howsoever  composed,  than  are  or  may  be  payable  on  ves- 
sels of  the  United  States,  and  their  cargoes. 

2121.  Sec.  4230.  The  preceding  section  shall  continue  and  be  in  force  during 
the  time  that  the  equality  for  which  it  provides  shall,  in  all  respects,  be  recip- 
rocated in  the  ports  of  Prussia  and  her  dominions  ;  and  if  at  any  time  hereafter 
the  equality  shall  not  be  reciprocated  in  the  ports  of  Prussia  and  her  domin- 
ions, the  President  may  issue  his  proclamation,  declaring  that  fact,  and  there- 
upon the  section  preceding  shall  cease  to  be  in  force. 

2122.  Sec  4231.  From  Spanish  vessels  coming  from  any  port  or  place  in. 
Spain  or  her  colonies,  where  no  discriminating  or  countervailing  duties  on  ton- 


92  DIGEST  OF  STATUTES. 

nage  are  levied  upon  vessels  of  the  United  States,  or  from  any  other  port  or 
place  to  and  with  which  vessels  of  the  United  States  are  ordinarily  permitted 
to  go  and  trade,  there  shall  be  exacted  in  the  ports  of  the  United  States  no 
other  or  greater  duty  on  tonnage  than  at  the  time  may  be  exacted  of  vessels  of 
the  United  States. 

2123.  Sec.  4232.  The  mail  steamships  employed  in  the  mail-service  between 
the  United  States  and  Brazil  shall  be  exempt  from  all  port-charses  and  custom- 
house dues  at  the  port  of  departure  and  arrival  in  the  United  States  if,  and  so 
long  as,  a  similar  immunity  from  port-charges  and  custom-house  dues  is  granted 
by  the  government  of  Brazil. 


TITLE  LXVIII. 

REMISSION  OP  FINES,  PENALTIES,  AND  PORPEITURES. 

2124.  Sec.  5292.  Whenever  any  person  who  shall  have  incurred  any  fine, 
penalty,  or  forfeiture,  or  disability,  or  may  be  interested  in  any  vessel  or  mer- 
chandise which  has  become  subject  to  any  seizure,  forfeiture,  or  disability  by 
authority  of  any  provisions  of  law  for  imposing  or  collecting  any  duties  or 
taxes,  or  relating  to  registering,  recording,  enrolling,  or  licensing  vessels,  [and 
for  regulating  the  same,]  or  providing  for  the  suppression  of  insurrections  or 
unlawful  combinations  against  the  United  States,  shall  prefer  his  petition  to 
the  judge  of  the  district  in  which  such  fine,  penalty,  or  forfeiture,  or  disability 
has  accrued,  truly  and  particularly  setting  forth  the  circumstances  of  his  case, 
and  shall  pray  that  the  same  may  be  mitigated  or  remitted,  the  judge  shall  in- 
quire, in  a  summary  manner,  into  the  circumstances  of  the  case  ;  first  causing 
reasonable  notice  to  be  given  to  the  person  claiming  such  fine,  penalt}^  or  for- 
feiture, and  to  the  attorney  of  .the  United  States  lor  such  district,  that  each 
may  have  an  opportunity  of  showing  cause  against  the  mitigation  or  remission 
thereof;  and  shall  cause  the  facts  appearing  upon  such  inquiry  to  be  stated 
and  annexed  to  the  petition,  and  direct  their  transmission  to  .the  Secretary  of 
the  Treasury.  The  Secretary  shall  thereupon  have  power  to  mitigate  or  remit 
such  fine,  forfeiture,  or  penalty,  or  remove  such  disability,  or  any  part  thereof, 
if,  in  his  opinion,  the  same  was  incurred  without  willful  negligence,  or  any  in- 
tention of  fraud  in  the  person  incurring  the  same  ;  and  to  direct  the  prosecu- 
tion, if  any  has  been  instituted  for  the  recover}^  thereof,  to  cease  and  be  dis- 
continued, upon  such  terms  or  conditions  [as]  he  mav  deem  reasonable  and 
just.     [See  §§  3469,  3471,  3472,  5530,  Rev.  Stats.] 

2125.  Sec.  5293.  The  Secretary  of  the  Treasury  is  authorized  to  prescribe 
such  rules  and  modes  of  proceeding  to  ascertain  the  facts  upon  which  an  appli- 
cation for  remission  of  a  fine,  penalty,  or  forfeiture  is  founded,  as  he  deems 
proper,  and,  upon  ascertaining  them,  to  remit  the  fine,  penalty,  or  forfeiture,  if 
in  his  opinion  it  was  incurred  without  willful  negligence  or  fraud,  in  either  of 
the  following  cases: 

First.  [If  the  fine,  penalty^  or  forfeiture  was  imposed  under  authority  of 
any  provisions  of  law  for  imposing  or  collecting  any  duties  or  taxes^-or  relating 
to  registering^  recording^  enrolling^  or  licensing  vessels^  and  the  amount  does 
not  exceed  fifty  dollars.]"^  [If  the  fine,  penaltj^,  or  forfeiture  was  imposed  under 
authority  of  any  revenue  law,  and  the  amount  does  not  exceed  one  thousand 
dollars.]     (2261.) 

Second.  Where  the  case  occurred  within  either  of  the  collection-districts  in 
the  States  of  California  or  Oregon. 

Third.  If  the  fine,  penalty,  or  forfeiture  was  imposed  under  authority  of  any 

*  The  clause  in  italics  is  repealed  and  superseded  by  that  in  roman  type.     (See  2261.) 


DIGEST  OF  STATUTES.  93 

provisions  of  law  relating  to  the  importation  of  merchandise  from  foreign  con- 
tiguous territory,  or  relating  to  manilests  for  vessels  enrolled  or  licensed  to 
carry  on  the  coasting-trade  on  the  northern,  northeastern,  and  northwestern 
frontiers. 

[Fourth.'] 

Fifth.  If  the  fine,  penalty,  or  forfeiture  was  imposed  by  authority  of  any  pro- 
visions of  law  for  levying  or  collecting  any  duties  or  taxes,  or  relating  to  reg- 
istering, recording,  enrolling,  or  licensing  vessels,  and  the  case  arose  within  the 
collection  district  of  Alaska,  or  was  imposed  by  virtue  of  anj'  provisions  of  law 
relating  to  fur-seals  upon  the  islands  of  Saint  Paul  and  Saint  George. 

2126.  Sec.  5294.  The  Secretary  of  the  Treasur}^  may,  upon  application  there- 
for, remit  or  mitigate  any  fine  or  penalty  provided  for  in  laws  relating  to  sleam- 
vessels,  or  discontinue  any  prosecution  to  recover  penalties  denounced  in  such 
laws,  excepting  the  penalty  of  imprisonment,  or  of  removal  from  office,  upon 
such  terms  as  he,  in  his  discretion,  shall  think  proper ;  and  all  rights  granted  to 
informers  by  such  laws  shall  be  held  subject  to  the  Secretary's  power  of  remis- 
sion, except  in  cases  where  the  claims  of  any  informer  to  the  share  of  any  pen- 
alty shall  have  been  determined  by  a  court  of  competent  jurisdiction,  prior  to 
the  application  for  the  remission  of  the  penalty ;  and  the  Secretary  shall  have 
authority  to  ascertain  the  facts  upon  all  such  applications,  in  such  manner  and 
under  such  regulations  as  he  may  deem  proper. 

2127.  Sec.  5295.  Any  oflScer  or  other  person  entitled  to  or  interested  in  a 
part  or  share  of  any  fine,  penalty,  or  forfeiture  incurred  under  any  law  of  the 
United  States,  may  be  examined  las  a  witness  in  any  of  the  proceedings  for  the 
recovery  of  such  fine,  penalty,  or  forfeiture  by  either  of  the  parties  thereto,  and 
such  examination  shall  not  deprive  such  witness  of  his  share  or  interest  in  such 
fine,  penalty,  or  forfeiture. 

2128.  Sec.  5296.  When  a  poor  convict,  sentenced  by  any  court  of  the  United 
States  to  be  imprisoned  and  pay  a  fine,  or  fine  and  cost,  or  to  pay  a  fine,  or  fine 
and  costs,  has  been  confined  in  prison  thirty  days,  solely  for  the  non-payment 
of  such  fine,  or  fine  and  costs,  such  convict  may  make  application  in  writing  to 
any  commissioner  of  the  United  States  court  in  the  district  where  he  is  im- 
prisoned setting  forth  his  inability  to  pay  such  fine,  or  fine  and  costs,  and  after 
notice  to  the  district  attorney  of  the  United  States,  who  may  appear,  offer  evi- 
dence, and  be  heard,  the  commissioner  shall  proceed  to  hear  and  determine  the 
matter.  If  on  examination  it  shall  appear  to  him  that  such  convict  is  unable 
to  pay  such  fine,  or  fine  and  costs,  and  that  he  has  not  any  property  exceeding 
twenty  dollars  in  value,  except  such  as  is  by  law  exempt  from  being  taken  on 
execution  for  debt,  the  commissioner  shall  administer  to  him  the  following 
oath  :  "  I  do  solemnly  swear  that  I  have  not  any  propert}^,  real  or  personal,  to 
the  amount  of  twenty  dollars,  except  such  as  is  by  law  exempt  from  being  taken 
on  civil  process  for  debt  by  the  laws  of  (naming  the  State  where  oath  is  admin- 
istered ;)  and  that  I  have  no  property  in  any  way  conveyed  or  concealed,  or  in 
any  way  disposed  of,  for  my  future  use  or  benefit.  So  help  me  God."  Upon 
taking  such  oath  such  convict  shall  be  discharged;  and  the  commissioner  shall 
give  to  the  keeper  of  the  jail  a  certificate  setting  forth  the  facts.  [See  §  1012, 
Bev.  Stats.] 


94  DIGEST  OF  STATUTES. 

TITLE  LXXIV. 

REPEAL  PROVISIONS. 

2129.  Sec.  5595.  The  foregoing  seventy-three  titles  embrace  the  st»atntes  of 
the  United  States,  general  and  permanent  in  their  nature,  in  force  on  the  first 
day  of  December,  one  thousand  eight  hundred  and  seventy-three,  as  revised  and 
consolidated  by  commissioners  appointed  under  an  act  of  Congress,  and  the 
same  shall  be  designated  and  cited  as  the  Revised  Statutes  of  the  United  States. 

2130.  Sec.  5596.  All  acts  of  Congress  passed  prior  to  said  first  day  of  De- 
cember, one  thousand  eight  hundred  and  seventy-three,  any  portion  of  which 
is  embraced  in  any  section  of  said  revision,  are  hereby  repealed,  and  the  sec- 
tion applicable  thereto  shall  be  in  force  in  lieu  thereof;  all  parts  of  such  acts 
not  contained  in  such  revision,  having  been  repealed  or  superseded  by  subse- 
quent acts,  or  not  being  general  or  permanent  in  their  nature :  Provided^  That 
the  incorporation  into  said  revision  of  any  general  and  permanent  provision, 
taken  from  an  act  making  appropriations,  or  from  an  act  containing  other  pro- 
visions of  a  private,  local  or  temporary  character,  shall  not  repeal,  or  in  any 
way  affect  any  appropriation,  or  any  provision  of  a  private,  local  or  temporary 
character,  contained  in  any  of  said  acts,  but  the  same  shall  remain  in  force  ;  and 
all  acts  of  Congress  passed  prior  to  said  last-named  day,  no  part  of  which  are 
embraced  in  said  revision,  shall  not  be  atfected  or  changed  by  its  enactment. 

2131.  Sec.  5597.  The  repeal  of  the  several  acts  embraced  in  said  revision, 
ehall  not  affect  any  act  done,  or  any  right  accruing  or  accrued,  or  any  suit  or 
proceeding  had  or  commenced  in  any  civil  cause  before  the  said  repeal,  but  all 
rights  and  liabilities  under  said  acts  shall  continue,  and  may  be  enforced  in  the 
same  manner,  as  if  said  repeal  had  not  been  made ;  nor  shall  said  repeal  in 
any  manner  affect  the  right  to  any  office,  or  change  the  term  or  tenure  thereof. 

2132.  Sec.  5598.  All  offences  committed,  and  all  penalties  or  forfeitures  in- 
curred under  any  statute  embraced  in  said  revision  prior  to  said  repeal,  may 
be  prosecuted  and  punished  in  the  same  manner  and  with  the  same  effect,  as 
if  said  repeal  had  not  been  made. 

2133.  Sec.  5599.  All  acts  of  limitation,  whether  applicable  to  civil  causes 
and  proceedings,  or  to  the  prosecution  of  offences,  or  for  the  recovery  of  pen- 
alties or  forfeitures,  embraced  in  said  revision  and  covered  by  said  repeal,  shall 
not  be  affected  thereby,  but  all  suits,  proceedings,  or  prosecutions,  whether 
civil  or  criminal,  for  causes  arising,  or  acts  done  or  committed  prior  to  said  re- 
peal, may  be  commenced  and  prosecuted  within  the  same  time  as  if  said  repeal 
had  not  been  made. 

2134.  Sec.  5600.  The  arrangement  and  classification  of  the  several  sections 
of  the  revision  have  been  made  for  the  purpose  of  a  more  convenient  and  or- 
derly arrangement  of  the  same,  and  therefore  no  inference  or  presumption  of 
a  legislative  construction  is  to  be  drawn  by  reason  of  the  Title,  under  which 
any  particular  section  is  placed. 

2135.  Sec.  5601.  The  enactment  of  the  said  revision  is  not  to  affect  or  repeal 
any  act  of  Congress  passed  since  the  first  day  of  December,  one  thousand  eight 
hundred  and  seventy-three,  and  all  acts  passed  since  that  date  are  to  have  full 
effect  as  if  passed  after  the  enactment  of  this  revision,  and  so  far  as  such  acts 
vary  from  or  conflict  with  any  provision  contained  in  said  revision,  they  are  to 
have  effect  as  subsequent  statutes,  and  as  repealing  any  portion  of  the  revision 
inconsistent  therewith. 


JANUARY  8,  1874.— MAY  9,  1874.  95 

January  8,  1874. 

(U.  S.  Statutes  at  Large,  Vol.  XVIII.,  p.  285.) 

J^O.  1. — Joint  Resolution  providing  for  a  Change  in  the  Name  and  Title  of  the  Agent  and  Connd* 
General  of  the  United  States  at  Alexandria. 

2136.  The  name  and  title  of  the  agent  and  consul-general  of  the  United 
States  at  Alexandria  shall,  from  the  passage  of  this  joint  resolution,  be  "  agent 
and  consul-general  of  the  United  States  at  Cairo.'^ 


March  24,  1874. 

(U.  S.  Statutes  at  Laege,  Vol.  'xVIII.,  p.  24.) 

Chap.  LXV. — An  Act  to  establish  bonded  Warehouses  for  the  Storing  and  Cleansing  of  Rice  in- 
tended Jor  Exportation. 

2137.  From  and  after  the  passage  of  this  act  importers'  bonded  warehouses, 
to  be  used  for  the  storage  and  cleansing  of  imported  rice  intended  for  exporta- 
tion to  foreign  countries,  may  be  established  at  any  port  of  entry  in  the  United 
States,  under  such  rules  and  regulations  as  the  Secretary  of  the  Treasury  may 
prescribe. 


Act  of  April  17,  1874. 

(U.  S.  Statutes  at  Large,  Vol.  XVIII.,  p.  30.) 

Chap.  CVI. — An  Act  to  amend  the  Act  entitled  "  An  Act  relating  to  the  Enrolment  and  Licence  of 

certain  Vessels." 

2138.  The  provisions  of  the  act  relating  to  the  enrolment  and  license  of  ves- 
sels navigating  the  western  rivers  and  the  waters  on  the  northern,  northeastern, 
and  northwestern  frontiers  of  the  United  States,  otherwise  than  by  sea,  ap- 
proved February  twenty-eighth,  eighteen  hundred  and  sixty-five,  are  hereby 
extended  to  include  all  vessels  of  the  United  States  navigating  the  waters  of 
the  United  States. 


Act  of  May  9,  1874. 

(U.  S.  Statutes  at  Large,  Vol.  XVIII.,  p.  43.) 
Chap.  CLXIII.— ^n  Act  in  relation  to  the  customs  duties  on  Imported  Fruits. 

2139.  The  Secretary  of  the  Treasury  is  hereby  directed  to  suspend  the  repay* 
ment  of  all  duties  heretofore  paid  on  imported  fruits  until  further  legislation  by 
Congress  authorizing  the  same,  or  until  the  final  decision  of  the  Supreme  Court, 
except  in  cases  where  suits  in  court  have  been  discontinued  by  instructions  of 
the  Secretary  of  the  Treasury.  And  the  error  in  the  punctuation  of  the  clause 
relating  to  fruit-plants  in  the  fifth  section  of  the  act  approved  June  six,  eighteen 
hundred  and  seventy-two,  entitled  '•  An  act  to  reduce  duties  on  imports,  and 
to  reduce  internal  taxes,  and  for  other  purposes,"  of  inserting  a  comma  instead 
of  a  hyphen  after  the  word  "  fruit "  is  hereby  corrected,  and  said  clause  shall 
read  as  follows:  Fruit-plants  tropical  and  semi-tropical  for  the  purpose  of 
propagation  or  cultivation  :  Provided^  that  the  duties  imposed  by  virtue  of  this 
amendment  shall  not  be  levied  or  collected  upon  fruits  entered  for  consumption 
at  any  port  of  entry  prior  to  July  first,  eighteen  hundred  and  seventy-four. 


96  DIGEST  OF  STATUTES. 


June  3,  1874. 
(U.  S.  Statutes  at  Large,  Vol.  XVIII,  p.  50.) 

Chap.  CCIII. —  An  Act  to  amend  an  Act  entitled  ^^  An  Act  to  amend  an  Act  entitled  *  An  Act 
to  reduce  Duties  on  Imports  and  to  reduce  internal  Taxes,  and  for  other  purposes,^  "  ap- 
proved  March  third,  eighteen  hundred  and  seventy-three. 

2140.  That  section  third  of  an  act  entitled  "An  act  to  amend  an  act  entitled 
'An  act  to  reduce  duties  on  imports,  and  to  reduce  internal  taxes,  and  for  other 
purposes,'"  approved  March  third,  eighteen  hundred  and  seventy-three,  be 
amended  so  as  to  read  as  follows: 

"Sec.  3.  That  foreign  merchandise  which  arrived  at  a  port  of  the  United 
States  on  or  before  the  thirty-first  day  of  July,  eighteen  hundred  and  seventy- 
two,  and  upon  which  duties  were  not  paid  prior  to  August  first,  eighteen  hun- 
dred and  sevent3^-two,  though  the  same  were  not  entered  or  transferred  to  a 
public  store  or  bonded  warehouse,  shall  be  entitled  to  the  benefits  provided  for 
in  the  eighth  section  of  the  act  entitled  'An  act  to  reduce  duties  on  imports, 
and  to  reduce  internal  taxes,  and  for  other  purposes,'  approved  June  sixth, 
eighteen  hundred  and  seventy-two,  the  same  as  such  merchandise  would  have 
been  entitled  to  had  it  actually  been  in  public  store  or  bonded  warehouse  on 
or  prior  to  the  thirty-first  day  of  July,  eigliteen  hundred  and  seventy-two:  Pro- 
vided^ That  the  owner  of  such  merchandise  shall,  within  thirty  days  from  the 
passage  of  this  act  make  application  therefor  in  writing  to  the  collector  of  the 
port  at  which  such  merchandise  arrived." 


June  9,  18Y4. 

'     (XT'.  S.  Statutes  at  Large,  Vol.  XVIII,  p.  64.) 

Chap.   CCLX. — An  Act  in  Reference  to  the  Operations  of  the  Shipping  Comm,issioners^  Act, 
approved  June  seventh,  eighteen  hundred  and  seventy-two. 

2141.  That  none  of  the  provisions  of  an  act  entitled  "An  act  to  authorize  the 
appointment  of  shipping  commissioners  by  the  several  circuit  courts  of  the 
United  States  to  superintend  the  shipping  and  discharge  of  seamen  engaged  in 
merchant  ships  belonging  to  the  United  States,  and  for  the  further  protection 
of  seamen"  shall  apply  to  sail  or  steam  vessels  engaged  in  the  coastwise  trade, 
except  the  coastwise  trade  between  the  Atlantic  and  Pacific  coasts,  or  in  the 
lake-going  trade,  touching  at  foreign  ports  or  otherwise,  or  in  the  trade  between 
the  United  States  and  the  British  North  American  possessions,  or  in  any  case 
where  the  seamen  are  by  custom  or  agreement  entitled  to  participate  in  the 
profits  or  result  of  a  cruise,  or  voj^age. 


June  18,  1874. 

(U.  S.  Statutes  at  Large,  Vol.  XVIII,  p.  82.) 

Chap.  CCCX. — An  Act  to  admit  free  of  Duty  Articles  intended  for  the  International  ExhibU 
Hon  of  eighteen  hmidred  and  seventy-six. 

2142.  All  articles  which  shall  be  imported  for  the  sole  purpose  of  exhibition  at 
the  International  Exhibition,  to  be  held  in  the  city  of  Philadelphia  in  the  year 
eighteen  hundred  and  seventy-six,  shall  be  admitted  without  the  payment  of 
duty  or  of  customs  fees  or  charges,  under  such  regulations  as  the  Secretary  of 
the  Treasury  shall  prescribe :  Provided.,  That  all  such  articles  as  shall  be  sold 
in  the  United  States  or  withdrawn  for  consumption  therein  at  any  time  after 
such  importation,  shall  be  subject  to  the  duties,  if  any,  imposed  on  like  articles 
by  tho  revenue  laws  in  force  at -the  date  of  importation  :  And  provided  further, 


DIGEST  OF  STATUTES.  97 

That  in  case  any  articles  imported  under  the  provisions  of  this  act,  shall  be 
withdrawn  for  consumption  or  shall  be  sold,  without  payment  of  duty  as  re- 
quired hy  law,  all  the  penalties  prescribed  by  the  revenue  laws  shall  be  applied 
and  enforced  against  such  articles  and  against  the  persons  who  may  be  guilty 
of  such  withdrawal  or  sale. 


June  22,  18T4. 

(U.  S.  Statutes  at  Large,  Vol.  XVIII.  p.  186.) 
Chap.  CCCXCI* — An  Act  to  amend  the  Customs- Revenve  Laws  and  to  repeal  Moieties. 

2143.  That  the  thirty-ninth  section  of  the  act  entitled  "An  act  further  to  pre- 
vent smuggling,  and  for  other  purposes,"  approved  July  eighteenth,  eighteen 
hundred  and  sixty-six  (493) ;  and  the  second  section  of  the  act  entitled  "  An 
act  to  regulate  the  disposition  of  the  proceeds  of  fines,  penalties,  and  forfei- 
tures incurred  under  the  laws  relating  to  the  customs,  and  for  other  purposes," 
approved  March  second,  eighteen  hundred  and  sixty-seven  (523),  be,  and  the 
same  are  hereby,  repealed. 

2144.  Sec.  2.  That  all  provisions  of  law  under  which  moieties  of  any  fines, 
penalties,  or  forfeitures,  under  the  customs-revenue  laws,  or  any  share  therein, 
or  commission  thereon,  are  paid  to  informers,  or  officers  of  customs,  or  other 
officers  of  the  United  States,  are  hereby  repealed ;  and  from  and  after  the  date 
of  the  passage  of  this  act  the  proceeds  of  all  such  fines,  penalties,  and  forfei- 
tures shall  be  paid  into  the  Treasury  of  the  United  States. 

2145.  Sec.  3.  That  it  shall  hereafter  be  the  duty  of  the  Secretary  of  the 
Treasury,  out  of  any  money  specifically  appropriated  by  Congress,  to  make 
suitable  compensation  in  certain  cases  under  tlie  customs-revenue  laws,  as  here- 
inafter provided,  and  not  otherwise ;  and  for  the  purpose  of  making  such  com- 
pensation for  the  next  fiscal  year,  the  sum  of  one  hundred  thousand  dollars  is 
hereby  appropriated  out  of  any  money  in  the  Treasury  not  otherwise  appro- 
priated ;  and  he  shall  annually  report  to  Congress,  in  detail,  all  payments  by 
him  for  such  purpose. 

2146.  Sec.  4.  That  whenever  any  officer  of  the  customs  or  other  person  shall 
detect  and  seize  goods,  wares,  or  merchandise,  in  the  act  of  being  smuggled,  or 
which  have  been  smuggled,  he  shall  be  entitled  to  such  compensation  therefor 
as  the  Secretary  of  the  Treasury  shall  award,  not  exceeding  in  amount  one- 
half  of  the  net  proceeds,  if  any,  resulting  from  such  seizure,  after  deducting  all 
duties,  costs  and  charges  connected  therewith :  Provided^  That  for  the  pur- 
poses of  this  act,  smuggling  shall  be  construed  to  mean  the  act,  with  intent  to 
defraud,  of  bringing  into  the  United  States,  or,  with  like  intent,  attempting  to 
bring  into  the  United  States,  dutiable  articles  without  passing  the  same,  or  the 
package  containing  the  same,  through  the  custom-house,  or  submitting  them  to 
the  officers  of  the  revenue  for  examination.  And  whenever  any  person  not  an 
officer  of  the  United  States  shall  furnish  to  a  district  attorney,  or  to  any  chief 
officer  of  the  customs,  original  information  concerning  any  fraud  upon  the 
customs-revenue,  perpetrated  or  contemplated,  which  shall  lead  to  the  recovery 
of  any  duties  withheld,  or  of  any  fine,  penalty,  or  forfeiture  incurred,  whether 
by  importers  or  their  agents,  or  by  any  officer  or  person  employed  in  the 
customs-service,  such  compensation  may,  on  such  recovery,  be  paid  to  such 
person  so  furnishing  information  as  shall  be  just  and  reasonable,  not  exceeding 
in  any  case  the  sum  of  five  thousand  dollars;  which  compensation  shall  be 
paid,  under  the  direction  of  the  Secretary  of  the  Treasury,  out  of  any  money 
appropriated  for  that  purpose. 

2147.  Sec.  5.  That  in  all  suits  and  proceedings  other  than  criminal  arising 
under  au}^  of  the  revenue-laws  of  the  United  States,  the  attorney  representing 
the  Government,  whenever,  in  his  belief,  any  business-book,  invoice,  or  paper, 
belonging  to  or  under  the  control  of  the  defendant  or  claimant,  will  tend  to 

7 


98  DIGEST  OF  STATUTES. 

prove  any  allegation  made  by  the  United  States,  may  make  a  written  motion 
particularly  describing  such  book,  invoice,  or  paper,  and  setting  forth  the  alle- 
gation which  he  expects  to  prove ;  and  thereupon  the  court  in  which  suit  or 
proceeding  is  pending  ma}",  at  its  discretion,  issue  a  notice  to  the  defendant  or 
claimant  to  produce  such  book,  invoice,  or  paper  in  court,  at  a  day  and  hour 
to  be  specified  in  said  notice,  which,  together  with  a  copy  of  said  motion,  shall 
be  served  formally  on  the  defendant  or  claimant  by  the  United  States  marshal 
by  delivering  to  him  a  certified  cop}^  thereof,  or  otherwise  serving  the  same  as 
orio-inal  notices  of  suit  in  the  same  court  are  served  ;  and  if  the  defendant  or 
claimant  shall  fail  or  refuse  to  produce  such  book,  invoice,  or  paper  in  obe- 
dience to  such  notice,  the  allegations  stated  in  the  said  motion  shall  be  taken 
as  confessed  unless  his  failure  or  refusal  to  produce  the  same  shall  be  explained 
to  the  satisfaction  of  the  court.  And  if  produced,  the  said  attorney  shall  be 
permitted,  under  the  direction  of  the  court,  to  make  examination  (at  which 
examination  the  defendant  or  claimant,  or  his  agent  may  be  present)  of  such 
entries  in  said  book,  invoice,  or  paper  as  relate  to  or  tend  to  prove  the  allega- 
tion aforesaid,  and  may  offer  tlie  same  in  evidence  on  behalf  of  the  United 
States.  But  the  owner  of  said  books  and  papers,  his  agent  or  attorney,  shall 
have,  subject  to  the  order  of  the  court,  the  custody  of  them,  except  pending 
their  examination  in  court  as  aforesaid. 

2148.  Sec.  6.  That  no  payment  shall  be  made  to  any  person  furnishing  infor- 
mation in  any  case  wherein  judicial  proceedings  shall  have  been  instituted, 
unless  his  claim  to  compensation  shall  have  been  established  to  the  satisfaction 
of  the  court  or  judge  having  cognizance  of  such  proceedings,  and  the  value  of 
his  services  duly  certified  by  said  court  or  judge  for  the  information  of  the 
Secretary  of  the  Treasury  ;  but  no  certificate  of  the  value  of  such  services  shall 
be  conclusive  of  the  amount  thereof.  And  when  any  fine,  penalty,  or  forfeiture 
shall  be  collected  without  judicial  proceedings,  the  Secretary  of  the  Treasury 
shall,  before  directing  payment  to  any  person  claiming  such  compensation, 
require  satisfactory  proof  that  such  person  is  justly  entitled  thereto. 

2149.  Sec.  7.  That  except  in  cases  of  smuggling  as  aforesaid,  it  shall  not  be 
lawful  for  any  officer  of  the  United  States,  under  an^^  pretence  whatever, 
directly  or  indirectly,  to  receive,  accept,  or  contract  for  an}^  portion  of  the 
money  which  ma^',  under  any  of  the  provisions  of  this  or  any  other  act,  accrue 
to  any  such  person  furnishing  information ;  and  any  such  officer  who  shall  so 
receive,  accept,  or  contract  for  any  portion  of  the  money  that  may  accrue  as 
aforesaid  shall  be  guilty  of  a  misdemeanor,  and,  on  conviction  thereof,  shall  be 
liable  to  a  fine  not  exceeding  five  thousand  dollars,  or  imprisonment  for  not 
more  than  one  year,  or  both,  in  the  discretion  of  the  court,  and  shall  not  be 
thereafter  eligil)le  to  any  office  of  honor,  trust,  or  emolument.  And  any  such 
person  so  furnishing  information  as  aforesaid,  who  shall  pay  to  any  such  officer 
of  the  United  States,  or  to  any  person  for  his  use,  directly  or  indirectly,  any 
portion  of  said  money,  or  any  other  valuable  thing,  on  account  of  or  because 
of  such  money,  shall  have  a  right  of  action  against  such  officer  or  other  person, 
and  his  legal  representatives,  to  recover  back  the  same,  or  the  value  thereof. 

2150.  Sec.  8.  That  no  officer,  or  other  person  entitled  to  or  claiming  compen- 
sation under  any  provision  of  this  act,  shall  be  thereby  disqualified  from  be- 
coming a  witness  in  any  action,  suit,  or  proceeding  for  the  recover}^,  mitiga- 
tion, or  remission  thereof,  but  shall  be  subject  to  examination  and  cross- 
examination  in  like  manner  with  other  witnesses,  without  being  thereby  de- 
,prived  of  any  right,  title,  share,  or  interest  in  any  fine,  penalty,  or  forfeiture  to 
which  such  examination  may  relate  ;  and  in  every  such  case  the  defendant  or 
defendants  may  appear  and  testify  and  be  examined  and  cross-examined  in 
like  manner. 

2151.  Sec.  9.  That  except  in  the  case  of  personal  eflfects  accompanying  the^ 
passenger,  no  importation  exceeding  one  hundred  dollars  in  dutiable  value  shallj 
be  admitted  to  entry  without  the  production  of  a  duly-certified  invoice  thereof, 


DIGEST  OF  STATUTES.  99 

as  required  by  law,  or  of  an  affidavit  made  by  the  owner,  importer,  or  con- 
signee,  before  anj^  officer  authorized  to  administer  oaths,  showing  why  it  is 
impracticable  to  produce  such  invoice. 

2152.  Sec.  10.  That  no  entry  shall  be  made  in  the  absence  of  a  certified  in- 
voice, upon  affidavit  as  aforesaid,  unless  such  affidavit  be  accompanied  by  a 
statement,  in  the  form  of  an  invoice  or  otherwise,  showing  either  the  actual 
cost  of  the  merchandise  included  in  such  importation,  or,  to  the  best  of  the 
knowledge,  information,  and  belief  of  the  deponent,  the  foreign  market-value 
thereof;  which  statement  shall  be  verified  by  the  owner,  importer,  consignee, 
or  agent  desiring  to  make  entry  of  the  merchandise,  and  which  oath  shall  be 
administered  by  the  collector  or  his  deputy. 

2153.  Sec.  11.  That  before  such  oath  is  taken,  it  shall  be  lawful  for  the  col- 
lector or  deputy  administering  the  same  to  question  the  deponent  touching  the 
sources  of  his  knowledge,  information,  or  belief  in  the  premises,  and  to  require 
him  to  make  oath  to  the  same,  and  to  produce  any  letter  or  paper,  in  his  pos- 
session or  under  his  control,  which  may  assist  the  officers  of  the  customs  in 
ascertaining  the  dutiable  value  of  the  importation,  or  any  part  thereof;  and  in 
default  of  such  production,  when  so  requested,  such  owner,  importer,  consignee, 
and  agent  shall  be  thereafter  debarred  from  producing  any  such  letter  or  paper 
for  the  purpose  of  avoiding  any  penalty  or  forfeiture  incurred  under  this  act, 
unless  he  shall  show  to  the  satisfaction  of  the  court  that  it  was  not  in  his  power 
to  produce  the  same  when  so  demanded. 

2154.  Sec.  12.  That  any  owner,  importer,  consignee,  agent,  or  other  person 
who  shall,  with  intent  to  defraud  the  revenue,  make,  or  attempt  to  make,  any 
entry  of  imported  merchandise,  by  means  of  any  fraudulent  or  false  invoice, 
affidavit,  letter,  or  paper,  or  by  means  of  any  false  statement,  written  or  verbal, 
or  who  shall  be  guilty  of  any  wilful  act  or  omission  by  means  whereof  the 
United  States  shall  be  deprived  of  the  lawful  duties,  or  any  portion  thereof, 
accruing  upon  the  merchandise,  or  any  portion  thereof,  embraced  or  referred 
to  in  such  invoice,  affidavit,  letter,  paper,  or  statement,  or  affected  by  such  act 
or  omission,  shall,  for  each  offence,  be  fined  in  any  sum  not  exceeding  five 
thousand  dollars  nor  less  than  fifty  dollars,  or  be  imprisoned  for  any  time  not 
exceeding  two  years,  or  both;  and,  in  addition  to  such  fine,  such  merchandise 
shall  be  forfeited  ;  which  forfeiture  shall  only  apply  to  the  whole  of  the  mer- 
chandise in  the  case  or  package  containing  the  particular  article  or  articles  of 
merchandise  to  which  such  fraud  or  alleged  fraud  relates ;  and  anj^thing  con- 
tained in  any  act  which  provides  for  the  forfeiture  or  confiscation  of  an  entire 
invoice  in  consequence  of  any  item  or  items  contained  in  the  same  being  under- 
valued, be,  and  the  same  is  hereby,  repealed. 

2155.  Sec.  XS.  That  an}'  merchandise  entered  by  any  person  or  persons  vio- 
lating any  of  the  provisions  of  the  preceding  section,  but  not  subject  to  for- 
feiture under  the  same  section,  may,  while  owned  by  him  or  them,  or  while  in 
his  or  their  possession,  to  double  the  amount  claimed,  be  taken  by  the  collector 
and  held  as  security  for  the  payment  of  any  fine  or  fines  incurred  as  aforesaid, 
or  may  be  levied  upon  and  sold  on  execution  to  satisfy  an}^  judgment  recovered 
for  such  fine  or  fines.  But  nothing  herein  contained  shall  prevent  any  owner 
or  claimant  from  obtaining  a  release  of  such  merchandise  on  giving  a  bond, 
with  sureties  satisfactor}'  to  the  collector,  or,  in  case  of  judicial  proceedings, 
satisfactory  to  the  court,  or  thejudge  thereof,  for  the  payment  of  any  fine  or 
fines  so  incurred :  Provided^  however^  That  such  merchandise  shall  in  no  case 
be  released  until  all  accrued  duties  thereon  shall  have  been  paid  or  secured. 

2156.  Sec.  14.  That  wherever  any  statute  requires  that,  to  the  cost  or  market- 
value  of  any  goods,  wares,  and  merchandise  imported  into  the  United  States, 
there  shall  be  added  to  the  invoice  thereof,  or,  upon  the  entry  of  such  goods, 
wares,  and  merchandise,  charges  for  inland-transportation,  commissions,  port- 
duties,  expenses  of  shipping,  export-duties,  cost  of  packages,  boxes,  or  other 
articles  containing  such  goods,  wares,  and  merchandise,  or  any  other  incidentaJ 


100  DIGEST  OF  STATUTES. 

expenses  attending  the  packing,  shipping,  or  exportation  thereof  from  the 
country  or  place  where  purchased  or  manufactured,  the  omission,  without 
intent  thereby  to  defraud  the  revenue,  to  add  and  state  the  same  on  such 
invoice  or  entry  shall  not  be  cause  of  a  forfeiture  of  such  goods,  wares,  and 
merchandise,  or  of  the  value  thereof;  but  in  all  cases  where  the  same,  or  any 
part  thereof,  are  omitted,  it  shall  be  the  duty  of  the  collector  or  appraibcr  to 
add  the  same,  for  the  purposes  of  duty,  to  such  invoice  or  entry,  either  in 
items  or  in  gross,  at  such  price  or  amount  as  he  shall  deem  just  and  reasonable, 
(which  price  or  amount  shall,  in  the  absence  of  protest,  be  conclusive,)  and  to 
impose  and  add  thereto  the  further  sum  of  one  hundred  per  centum  of  the  price 
or  amount  so  added ;  which  addition  shall  constitute  a  part  of  the  dutiable 
value  of  such  goods,  wares,  and  merchandise,  and  shall  be  collectible  as  pro- 
vided by  law  in  respect  to  duties  t)n  imports. 

2157.  Sec.  15.  That  it  shall  be  the  duty  of  any  officer  or  person  employed  in 
the  customs-revenue  service  of  the  United  States,  upon  detection  of  any  viola- 
tion of  the  customs-laws,  forthwith  to  make  complaint  thereof  to  the  collector 
of  the  district,  whose  duty  it  shall  be  promptly  to  report  the  same  to  the 
district  attorney  of  the  district  in  which  such  frauds  shall  be  committed.  Im- 
mediately upon  the  receipt  of  such  complaint,  if,  in  his  judgment,  it  can  be 
sustained,  it  shall  be  the  duty  of  such  district  attorney  to  cause  investigation 
into  the  facts  to  be  made  before  a  United  States  commissioner  having  jurisdic- 
tion thereof,  and  to  initiate  proper  proceedings  to  recover  the  fines  and  penal- 
ties in  the  premises,  and  to  prosecute  the  same  with  the  utmost  diligence  to 
final  judgment. 

2158.  Sec.  16.  That  in  all  actions,  suits,  and  proceedings  in  any  court  of  the 
United  States  now  pending  or  hereafter  commenced  or  prosecuted  to  enforce 
or  declare  the  forfeiture  of  any  goods,  wares,  or  merchandise,  or  to  recover  the 
value  thereof,  or  any  other  sum  alleged  to  be  forfeited  by  reason  of  any  viola- 
tion of  the  provisions  of  the  customs  revenue  laws,  or  any  of  such  provisions, 
in  which  action,  suit,  or  proceeding  an  issue  or  issues  of  fact  shall  have  been 
joined,  it  shall  be  the  duty  of  the  court,  on  the  trial  thereof,  to  submit  to  the 
jury,  as  a  distinct  and  separate  proposition,  whether  the  alleged  acts  were  done 
with  an  actual  intention  to  defraud  the  United  States,  and  to  require  upon 
such  proposition  a  special  finding  by  such  jury;  or,  if  such  issues  be  tried  by 
the  court  without  a  jury,  it  shall  be  the  duty  of  the  court  to  pass  upon  and 
decide  such  proposition  as  a  distinct  and  separate  finding  of  fact ;  and  in  such 
cases,  unless  intent  to  defraud  shall  be  so  found,  no  fine,  penalty,  or  forfeiture 
shall  be  imposed. 

2159.  Sec  17.  That  whenever,  for  an  alleged  violation  of  the  customs-revenue 
laws,  any  person  who  shall  be  charged  with  having  incurred  any  fine,  penalty, 
forfeiture,  or  disability  other  than  imprisonment,  or  shall  be  interested  in  any 
vessel  or  merchandise  seized  or  subject  to  seizure,  when  the  appraised  value  of 
such  vessel  or  merchandise  is  not  less  than  one  thousand  dollars,  shall  present 
his  petition  to  the  judge  of  the  district  in  which  the  alleged  violation  occurred, 
or  in  which  the  property  is  situated,  setting  forth,  truly  and  particularly,  the 
facts  and  circumstances  of  the  case,  and  praying  for  relief,  such  judge  shall,  if 
the  case,  in  his  judgment,  requires,  proceed  to  inquire,  in  a  summary  manner, 
into  the  circumstances  of  the  case,  at  such  reasonable  time  as  may  be  fixed  by 
him  for  that  purpose,  of  which  the  district  attorney  and  the  collector  shall  be 
notified  by  the  petitioner,  in  order  that  they  may  attend  and  show  cause  why 
the  petition  should  be  refused. 

21()0.Sec.  18.  That  the  summary  investigation  hereby  provided  for  maybe 
held  before  the  judge  to  whom  the  petition  is  presented,  or,  if  he  shall  so  direct,  , 
before  any  United  States  commissioner  for  such  district,  and  the  facts  appear- 
ing thereon  shall  be  stated  and  annexed  to  the  petition,  and,  together  with  a 
certified  copy  of  the  evidence,  transmitted  to  the  Secretary  of  the  Treasury, 
who,  shall  thereupon  have  power  to  mitigate  or  remit  such  fine,  penalty,  or 


DIGEST  OF  STATUTES.     '    ..   i  I     \>  ; ',  ;   101^ 

forfeiture,  or  remove  such  disability,  or  any  part  thereof,  if,  in  his  opinion,  the 
same  shall  have  been  incurred  without  wilful  negligence  or  any  intention  of 
fraud  in  the  person  or  persons  incurring  the  same,  and  to  direct  the  prosecu- 
tion, if  any  shall  have  been  instituted  for  the  recovery  thereof,  to  cease  and  be 
discontinued  upon  such  terms  or  conditions  as  he  may  deem  reasonable  and 
just. 

2161.  Sec.  19.  That  it  shall  not  be  lawful  for  any  officer  or  officers  of  the 
United  States  to  compromise  or  abate  any  claim  of  the  United  States  arising 
under  the  customs-laws,  for  an}''  fine,  penalty,  or  forfeiture  incurred  by  a  viola- 
tion thereof;  and  any  officer  or. person  who  shall  so  compromise  or  abate  any 
such  claim,  or  attempt  to  make  such  compromise  or  abatement,  or  in  any 
manner  relieve  or  attempt  to  relieve  from  such  fine,  penalty,  or  forfeiture,  shall 
be  deemed  guilty  of  a  felon}^  and,  on  conviction  thereof,  shall  sufter  imprison- 
ment not  exceeding  ten  years  and  be  fined  not  exceeding  ten  thousand  dollars : 
Provided^  however^  That  the  Secretary  of  the  Treasury  shall  have  power  to 
remit  any  fines,  penalties,  or  forfeitures,  or  to  compromise  the  same,  in  accord- 
ance with  existing  law. 

2162.  Sec.  20.  That  whenever  any  application  shall  be  made  to  the  Secretary 
of  the  Treasury  for  the  mitigation  or  remission  of  any  fine,  penalty,  or  for- 
feiture, or  the  refund  of  any  duties,  in  case  the  amount  involved  is  not  less 
than  one  thousand  dollars,  the  applicant  shall  notify  the  district  attorney  and 
the  collector  of  customs  of  the  district  in  which  the  duties,  fine,  penalty,  or 
forfeiture  accrued  ;  and  it  shall  be  the  dutj^  of  such  collector  and  district 
attorney  to  furnish  to  the  Secretary  of  the  Treasury  all  practicable  information 
necessary  to  enable  him  to  protect  the  interests  of  the  United  States. 

2163.  Sec.  21.  That  whenever  any  goods,  wares,  and  merchandise  shall  have 
been  entered  and  passed  free  of  duty,  and  whenever  duties  upon  any  imported 
goods,  wares,  and  merchandise  shall  have  been  liquidated  and  paid,  and  such 
goods,  wares,  and  merchandise  shall  have  been  delivered  to  the  owner,  im- 
porter, agent,  or  consignee,  such  entry  and  passage  free  of  duty  and  such 
settlement  of  duties  shall,  after  the  expiration  of  one  year  from  the  time  of 
entry,  in  the  absence  of  fraud  and  in  the  absence  of  protest  by  the  owner, 
importer,  agent,  or  consignee,  be  final  and  conclusive  upon  all  parties. 

2164.  Sec.  22.  That  no  suit  or  action  to  recover  any  pecuniary  penalty  or 
forfeiture  of  property  accruing  under  the  customs-revenue  laws  of  the  United 
States  shall  be  instituted  unless  such  suit  or  action  shall  be  commenced  within 
three  years  after  the  time  when  such  penalty  or  forfeiture  shall  have  accrued : 
Provided,  That  the  time  of  the  absence  from  the  United  States  of  the  person 
subject  to  such  penalty  or  forfeiture,  or  of  any  concealment  or  absence  of  the 
property,  shall  not  be  reckoned  within  this  period  of  limitation. 

2165.  Sec.  23.  That  in  lieu  of  the  salaries,  moieties,  and  perquisites  of  whatever 
name  or  nature,  and  commissions  on  disbursements,  now  paid  to  and  received 
by  the  collectors,  naval  officers,  and  surveyors,  connected  with  the  customs- 
service  in  the  several  collection-districts  of  the  United  States  hereinafter 
named,  there  shall  be  paid,  from  and  after  the  first  day  of  July,  eighteen  hun- 
dred and  seventy-four,  an  annual  salary,  as  follows :  To  the  collector  of  the 
district  of  New  York,  twelve  thousand  dollars.  To  the  collectors  of  the  dis- 
tricts of  Boston  and  Charlestown,  Massachusetts ;  and  Philadelphia,  Pennsyl- 
vania, each  eight  thousand  dollars.  To  the  collectors  of  the  district  of  San 
Francisco,  California ;  Baltimore,  Maryland ;  and  New  Orleans,  Louisiana, 
each  seve'n  thousand  dollars.  To  the  collector  of  the  district  of  Portland  and 
Falmouth,  Maine,  six  thousand  dollars.  To  the  naval  officer  for  the  district 
of  New  York,  eight  thousand  dollars.  To  the  naval  officers  of  the  districts  of 
Boston  and  Charlestown,  Massachusetts;  and  San  Francisco,  California;  and 
Philadelphia,  Pennsylvania,  each  five  thousand  dollars.  To  the  surveyor  of  the 
port  of  New  York,  eight  thousand  dollars.     To  the  surveyors  of  the  ports  of 


102  .piGEST  OF  STATUTES. 

Boston,  Massachusetts ;   and  San   Francisco,   California ;   and   Philadelpliia, 
Pennsylvania,  each  five  thousand  dollars. 

2166.  Sec.  24.  That  the  Secretary  of  the  Treasury  shall,  from  tirae  to  time, 
make  such  regulations  as  he  may  deem  necessary  for  the  conduct  and  manage- 
ment of  the  bonded  warehouses,  general  order  stores,  and  other  depositories 
of  the  imported  merchandise  throughout  the  United  States ;  all  regulations  or 
orders  issued  by  collectors  of  customs  in  regard  thereto  shall  be  subject  to 
revision,  alteration,  or  revocation  by  him  ;  and  no  warehouse  shall  be  bonded 
and  no  general  order  store  established  without  his  authority  and  approval. 
And  it  shall  be  the  duty  of  the  Secretary  of  the  Treasurj',  in  granting  permits 
to  establish  general  order  warehouses,  to  require  such  warehouse  or  warehouses 
to  be  located  contiguous,  or  as  near  as  may  be,  to  the  landing-places  of  steamers 
and  vessels  from  foreign  ports ;  and  that  no  officer  of  the  customs  shall  have 
any  personal  ownership  of,  or  interest  in,  any  bonded  warehouse  or  general 
order  store. 

2167.  Sec.  25.  That  public  cartage  of  merchandise  in  the  custody  of  the 
government  shall  be  let  after  not  less  than  thirty  days'  notice  of  such  letting 
to  the  lowest  responsible  bidder  giving  sufficient  security,  and  shall  be  subject 
to  regulations  approved  by  the  Secretary  of  the  Treasur}^ 

2168.  Sec  26.  That  all  acts  and  parts  of  acts  inconsistent  with  the  provisions 
of  this  act  are  hereby  repealed ;  that  nothing  herein  contained  shall  affect 
existing  rights  of  the  United  States ;  and  in  all  cases  in  which  prosecutions 
have  been  actually  commenced  for  forfeitures  incurred,  the  Secretary  of  the 
Treasury  shall  have  power  to  make  compensation,  as  provided  in  the  fourth 
section  of  this  act,  to  the  persons  who  would,  under  former  laws,  have  beeu 
entitled  to  share  in  the  distribution  of  such  forfeitures. 


June  22,  18T4. 

(U.  S.  Statutes  at  Large,  Vol.  XVIII.,  p.  194.) 

Chap.  398. — An  act  to  admit  free  of  duty  merchandise  sunk  for  two  years  and  afterward  recovered. 

2168  b.  That  whenever  any  ship  or  vessel,  laden  with  merchandise  in  whole  or 
in  part  subject  to  dut}^,  shall  have  been  sunk  in  an}^  river,  harbor,  bay,  or 
waters  subject  to  the  jurisdiction  of  the  United  States  and  within  its  limits, 
and  shall  have  remained  so  sunk  for  the  period  of  not  less  than  two  years, 
and  shall  be  abandoned  by  the  owners  thereof,  any  person  or  persons  who 
may  raise  any  portion  of  the  cargo  of  such  ship  or  vessel,  shall  be  permitted  to 
bring  the  merchandise  so  recovered  into  the  port  nearest  to  the  place  where 
such  ship  or  vessel  was  so  sunk  free  from  the  payment  of  any  duty  thereupon, 
and  without  being  obliged  to  enter  the  same  at  the  custom-house,  under  such 
rules  and  regulations  as  the  Secretary  of  the  Treasury  may  prescribe. 


January  22,  1875. 

(tr.  S.  Statutes  at  Large,  Vol.  XVIII.,  p.  303.) 

Chap.  XXII.— ^n  Act  declaratory  of  the  Act  entitled  "  An  Act  to  Amend  the  Oustoms-revemie 
Laws,  and  to  repeal  Moieties"  approved  June  twenty-second,  eighteen  hundred  and  seventy-four. 

2169.  Nothing  in  the  nineteenth  section  of  the  act  entitled  "An  act  to 
amend  the  customs-revenue  laws,  and  to  repeal  moieties,"  approved  June 
twenty-second,  eighteen  hundred  and  seventy-four,  shall  be  construed  to  affect 
any  authority,  power,  or  right  which  might  theretofore  have  been  lawfully  exer- 
cised by  any  court,  judge,  or  district  attorney  of  the  United  States  to  obtain 
the  testimony  of  an  accomplice  in  any  crime  against,  or  fraud  upon  the  customs- 
revenue  laws,  on  any  trial  or  proceeding  for  a  fine,  penalty,  or  forfeiture  under 
said  laws,  by  a  discontinuance  or  dismissal,  or  by  an  engagement  to  discon- 
tinue or  dismiss  any  proceedings  against  such  accomplice.  (881.) 


JANUARY  29,  1875.— FEBRUARY  8,  1875.  103 

January  29,  1875. 
(U.  S.  Statutes  at  Large,  Vol.  XVIII.,  p.  304.) 

Chap.  XXIX. — An  Act  to  constitute  Patchogue,  on  the  South  Side  of  Long  Island,  in  the  State  of 

New  York,  a  Port  of  Delivery. 

2170.  The  village  of  Patchogue,  on  the  south  side  of  Long  Island,  State  of 
New  York,  shall  be,  and  the  same  is  herelw,  made  a  port  of  delivery  within  the 
collection  district  of  the  port  of  New  York,  and  shall  be  subject  to  the  same 
regulations  as  other  ports  of  delivery  in  the  United  States ;  that  a  surveyor  be 
appointed  by  the  President,  with  the  advice  and  consent  of  the  Senate,  to  re- 
side at  the  said  port  of  Patchogue,  who  shall  have  the  power  to  enrol  and 
license  vessels  to  be  employed  in  the  coasting  trade  and  fisheries,  under  such 
regulations  as  the  Secretary  of  the  Treasury  may  deem  necessary,  and  who 
shall  give  the  usual  bond,  perform  the  usual  duties  in  the  manner  prescribed, 
and  receive  the  fees  he  may  be  entitled  to  by  law  as  allowed  to  surveyors  for 
the  same  duties,  and  no  more. 


February  8,  1875. 

(U.  S.  Statutes  at  Large,  Vol.  XVIIL,  p.  307.) 

Chap.  XXXVI. — An  Act  to  amend  existing  Customs  and  Internal  Revenue  Laws,  and  for  other 

Pwposes. 

2171.  From  and  after  the  date  of  the  passage  of  this  act,  in  lieu  of  the  duties 
heretofore  imposed  on  the  importation  of  tlie  goods,  wares,  and  merchandise 
hereinafter  specified,  the  following  rates  of  duty  shall  be  exacted,  namely:  On 
spun  silk,  for  filling,  in  skeins  or  cops,  thirty-five  per  centum  ad  valorem 
(1106)  ;  on  silk  in  the  gum,  not  more  advanced  tlian  singles,  tram,  and  thrown 
or  organzine,  thirty-five  per  centum  ad  valorem  (1105);  on  floss  silks,  thirty- 
five  per  centum  ad  valorem  (1107);  on  sewing-silk,  in  the  gum  or  purified, 
forty  per  centum  ad  valorem  (1108);  on  lastings,  mohair  cloth,  silk  twist,  or 
other  manufactures  of  cloth,  woven  or  made  in  patterns  of  such  size,  shape,  or 
form,  or  cut  in  such  manner  as  to  be  fit  for  buttons  exclusively,  ten  per  centum 
ad  valorem  (1357);  on  all  goods,  wares,  and  merchandise  not  otherwise  herein 
provided  for,*  made  of  silk,  or  of  which  silk  is  the  component  material  of  chief 
value,  irrespective  of  the  classification  thereof  for  duty  by  or  under  previous 
laws,  or  of  their  commercial  designation,  sixty  per  centum  ad  valorem  (1109  to 
1113) :  Provided^  That  this  act  shall  not  apply  to  goods,  wares,or  merchandise 
which  have,  as  a  component  material  thereof,  twenty-five  per  centum  or  over  iu 
value  of  cotton,  flax,  wool,  or  worsted. 

2172.  Sec.  2.  That  from  and  after  the  passage  of  this  act,  in  lieu  of  the  duties 
now  imposed  by  law  on  the  merchandise  hereinafter  enumerated,  imported  from 
foreign  countries,  there  shall  be  levied,  collected,  and  paid  the  following  duties, 
that  is  to  say  : 

2173.  On  all  still  wines  imported  in  casks,  forty  cents  per  gallon.  (979.) 

2174.  On  all  still  wines  imported  in  bottles,  one  dollar  and  sixty  cents  per 
case  of  one  dozen  bottles,  containing  each  not  more  than  one  quart  and  more 
than  one  pint,  or  twenty-four  bottles,  containing  each  not  more  than  one  pint ; 
and  any  excess  beyond  those  quantities  found  in  such  bottles  shall  be  subject 
to  a  duty  of  five  cents  per  pint  or  fractional  part  thereof,  but  no  separate  or 
additional  duty  shall  be  collected  on  the  bottles :  Provided^  That  any  wines 
imported  containing  more  than  twenty-four  per  centum  of  alcohol  shall  be  for- 
feited to  the  United  States  :  Provided  also,  That  there  shall  be  an  allowance  of 
five  per  centum,  and  no  more,  on  all  effervescing  wines,  liquors,  cordials,  and 
distilled  spirits,  iu  bottles,  to  be  deducted  from  the  invoice  quantitj^  in  lieu  of 
breakage.  (981.)t 

*  See  post,  220S.  t  This  proviso  applies  also  to  malt  liquors.    (S.  S.,  2308.) 


104  ^  DIGEST  OF  STATUTES. 

2175.  Sec.  3.  That  all  imported  wines  of  the  character  provided  for  in  the 
preceding  section  which  may  remain  in  public  store  or  bonded  warehouse  on 
the  day  this  act  shall  take  effect  shall  be  subject  to  no  other  duty  upon  the 
withdrawal  thereof  for  consumption  than  if  the  same  were  imported  after  that 
day:  Provided^  That  any  such  wines  remaining  on  shipboard  within  the  limits 
of  any  port  of  entry  in  the  United  States  on  the  day  aforesaid,  duties  unpaid, 
shall,  for  the  purposes  of  this  section,  be  considered  as  constructively  in  public 
store  or  bonded  warehouse. 

2176.  Sec.  4.  That  on  and  after  the  date  of  the  passage  of  this  act,  in  lieu  of 
the  duties  imposed  by  law  on  the  articles  in  this  section  enumerated,  there  shall 
be  levied,  collected,  and  paid  on  the  goods,  wares,  and  merchandise  in  tliis  sec- 
tion enumerated  and  provided  for,  imported  from  foreign  countries,  the  follow- 
ing duties  and  rates  of  duties,  that  is  to  say : 

2177.  On  hops,  eight  cents  per  pound.  (1300.) 

2178.  On  chromate  and  bichromate  of  potassa,  four  cents  per  pound.  (1395.) 
2178  h.    On  macaroni  and  vermicelli,  and  on  all  similar  preparations,  two 

cents  per  pound.  (1660.) 

2179.  On  nitro-benzole,  or  oil  of  mirbane,  ten  cents  per  pound.  (1816.) 

2180.  On  tin  in  plates  or  sheets  and  on  terne  and  tagger's  tin,  one  and  one- 
tenth  cents  per  pound.  (1050.) 

2181.  On  anchovies  and  sardines,  packed  in  oil  or  otherwise,  in  tin  boxes, 
fifteen  cents  per  whole  box,  measuring  not  more  than  five  inches  long,  four 
inches  wide,  and  three  and  one-half  inches  deep ;  seven  and  one-half  cents  for 
each  half-box,  measuring  not  more  than  five  inches  long,  four  inches  wide,  and 
one  and  five-eighths  inches  deep  ;  and  four  cents  for  each  quarter-box,  measur- 
ing not  more  than  four  inches  and  three  quarters  long,  three  and  one-half  inches 
wide,  and  one  and  one-half  inches  deep;  when  imported  in  any  other  form, 
sixty  per  centum  ad  valorem  :  (1080.)  Provided^  That  cans  or  packages  made 
of  tin  or  other  material  containing  fish  of  any  kind  admitted  free  of  duty  under 
any  existing  law  or  treaty,  not  exceeding  one  quart  in  contents,  shall  be  sub- 
ject to  a  duty  of  one  cent  and  a  half  on  each  can  or  package  ;  and  when  ex- 
ceeding one  quart,  shall  be  subject  to  an  additional  duty  of  one  cent  and  a  half 
for  each  additional  quart,  or  fractional  part  thereof  (1806.) 

2182.  Sec.  5.  That  yellow  sheathing-metal  and  yellow-metal"  bolts,  of  which 
the  component  part  of  chief  value  is  copper,  shall  be  deemed  manufactures  of 
copper,  and  shall  pay  the  duty  now  prescribed  by  law  for  manufactures  of  cop- 
per, and  shall  be  entitled  to  the  drawback  allowed  by  law  to  copper  and  com- 
position-metal whenever  the  same  shall  be  used  in  the  construction  or  equip- 
ment or  repair  of  vessels  built  in  the  United  States  for  the  purpose  of  being 
employed  in  the  foreign  trade,  including  the  trade  between  the  Atlantic  and 
Pacific  ports  of  the  United  States.  (1058.) 

2183.  Sec.  6.  That  section  four  of  the  act  entitled  "  An  act  to  reduce  duties 
on  imports  and  to  reduce  internal  taxes,  and  for  other  purposes,"  approved 
June  sixth,  eighteen  hundred  and  seventy-two,  be,  and  the  same  is  hereby, 
amended  by  striking  out  the  thirtieth  paragraph  of  said  section  in  relation  to 
the  duty  on  Moisic  iron  ;  and  from  and  after  the  passage  of  this  act,  the  duty 
on  Moisic  iron,  of  whatever  condition,  grade,  or  stage  of  manufacture,  shall  be 
the  same  as  on  all  other  species  of  iron  of  like  condition,  grade,  or  stage  of 
manufacture.  (738,  990.) 

2184.  Sec.  7.  That  the  duty  on  jute-butts  shall  be  six  dollars  per  ton  :  (1644.) 
Provided^  That  all  machinery  not  now  manufactured  in  the  United  States 
adapted  exclusively  to  manufactures  from  the  fibre  of  the  ramie,  jute,  or  flax, 
ma}^  be  admitted  into  the  United  States  free  of  duty  for  two  years  from  the 
first  of  July,  eighteen  hundred  and  seventy-five:  And  provided  further,  That 
bags,  other  than  of  American  manufacture,  in  which  grain  shall  have  been 
actually  exported  from  the  United  States, may  be  returned  empty  to  the  United 
States  free  of  duty,  under  regulations  to  be  prescribed  by  the  Secretary  of  the 
Treasury.  (1468.) 


FEBRUARY  8,  1875.  105 

2185.  Sec.  8.  That  on  and  after  the  date  of  the  passage  of  this  act,  the  im- 
portation of  the  articles  enumerated  and  described  in  this  section  shall  be  ex- 
empt from  duty,  that  is  to  say : 

2186.  Alizarine.    (1661.) 

2187.  Quicksilver.  (1399.) 

2188.  Ship-plankino;  and  handle-bolts.  (1136,  1137.) 

2189.  Spurs  and  stilts  used  in  the  manufacture  of  earthen,  stone,  or  crockery 
,  ware. 

2190.  Seed  of  the  sugar-beet.  (1388.) 

2191.  Sec.  9.  That  barrels  and  grain -bags,  the  manufacture  of  the  United 
States,  when  exported  filled  with  American  products,  or  exported  empty  and 
returned  filled,  with  foreign  products,  may  be  returned  to  the  United  States 
free  of  duty,  under  such  rules  and  regulations  as  shall  be  prescribed  by  the 
Secretary  of  the  Treasury  ;  and  the  provisions  of  this  section  shall  apply  to 
and  include  shooks,  when  returned  as  barrels  or  boxes  as  aforesaid.  (1146, 
1468.) 

2192.  Sec.  10.  That  where  bullets  and  gunpowder,  manufactured  in  the 
United  States  and  put  up  in  envelopes  or  shells  in  the  form  of  cartridges,  such 
envelope  or  shell  being  made  wholly  or  in  part  of  domestic  materials,  are  ex- 
ported, there  shall  be  allowed  on  the  bullets  or  gunpowder,  on  the  materials  of 
which  duties  have  be6n  paid,  a  drawback  equal  in  amount  to  the  duty  paid  on 
such  materials,  and  no  more,  to  be  ascertained  under  such  regulations  as  shall 
be  prescribed  by  the  Secretary  of  the  Treasury:  Provided.,  That  ten  per  centum 
on  the  amount  of  all  drawbacks  so  allowed  shall  be  retained  for  the  use  of  the 
United  States  by  the  collectors  paying  such  drawback  respectively. 

2193.  Sec.  11.  That  the  oaths  now  required  to  be  taken  by  subordinate  offi- 
cers of  the  customs  may  be  taken  before  the  collector  of  the  customs  in  the 
district  in  which  they  are  appointed,  or  before  any  officer  authorized  to  admin- 
ister oaths  generally  ;  and  the  oaths  shall  be  taken  in  duplicate,  one  copy  to  be 
transmitted  to  the  Commissioner  of  Customs,  and  the  other  to  be  filed  with  the 
collector  of  customs  for  the  district  in  which  the  ofliicer  appointed  acts.  And 
in  default  of  taking  such  oath,  or  transmitting  a  certificate  thereof,  or  filing  the 
same  with  the  collector,  the  party  failing  shall  forfeit  and  pay  the  sum  of  two 
hundred  dollars,  to  be  recovered,  with  cost  of  suit,  in  any  court  of  competent 
jurisdiction,  to  the  use  of  the  United  States. 


INTERNAL  REVENUE. 

(Sections  12  to  22  inclusive,  and  Section  26,  having  no  relation  whatever  to 
Customs  matters,  are  omitted.) 

2194.  Sec.  23.  That  all  acts  and  parts  of  acts  imposing  fines,  penalties,  or 
other  punishment  for  offences  committed  by  an  internal  revenue  oflicer  or  other 
officer  of  the  Department  of  the  Treasury  of  the  United  States,  or  under  any 
bureau  thereof,  shall  be,  and  are  hereby,  applied  to  all  persons  whomsoever, 
employed,  appointed,  or  acting  under  the  authority  of  any  internal  revenue  or 
customs  law,  or  any  revenue  provision  of  any  law  of  the  United  States,  when 
such  persons  are  designated  or  acting  as  oflficers  or  deputies,  or  persons  having 
the  custody  or  disposition  of  any  public  money. 

2195.  Sec.  24.  That  whenever  any  manufacturer  of  tobacco  shall  desire  to 
withdraw  the  same  from  his  factory  for  exportation  under  existing  laws,  such 
manufacturer  may,  at  his  option,  in  lieu  of  executing  an  export  bond,  as  now 
provided  by  law,  give  a  transportation  bond,  with  sureties  satisfactory  to  the 
collector  of  internal  revenue,  and  under  such  rules  and  regulations  as  the  Com- 
missioner of  Internal  Revenue,  with  the  approval  of  the  Secretary  of  the  Treas- 
ury, ma}^  prescribe,  conditioned  for  the  due  delivery  thereof  on  board  ship  at 
a  port  of  exportation  to  be  named  therein  ;  and  in  such  case,  on  arrival  of  the 
tobacco  at  the  port  of  export,  the  exporter  or  owner  at  that  port  shall  imme- 


106  DIGEST  OF  STATUTES. 

diately  notify  the  collector  of  the  port  of  the  fact,  setting  forth  his  intention  to 
export  the  same,  the  name  of  the  vessel  upon  which  the  same  is  to  be  laden, 
and  the  port  to  which  it  is  intended  to  be  exported.  He  shall,  after  the  quan- 
tity and  description  of  tobacco  have  been  verified  by  the  inspector,  file  with 
the  collector  of  the  port  an  export  entry  verified  by  affidavit.  He  shall  also 
give  bond  to  the  United  States,  with  at  least  two  sureties,  satisfactory  to  the 
collector  of  customs,  conditioned  that  the  principal  named  in  said  bond  will 
export  the  tobacco  as  specified  in  said  entry,  to  the  port  designated  in  said 
entry,  or  to  some  other  port  without  the  jurisdiction  of  the  United  States. 
And  upon  the  lading  of  such  tobaCco,  the  collector  of  the  port,  after  proper 
bonds  for  the  exportation  of  the  same  have  been  completed  by  the  exporter  or 
owner  at  the  port  of  shipment  thereof,  shall  transmit  to  the  collector  of  internal 
revenue  of  the  district  from  which  the  said  tobacco  was  withdrawn  for  exporta- 
tion, a  clearance  certificate  and  a  detailed  report  of  the  inspector;  which  re- 
port shall  show  the  quantity  and  description  of  manufactured  tobacco,  and  the 
marks  thereof.  Upon  the  receipt  of  the  certificate  and  report,  and  upon  pay- 
ment of  tax  on  deficiency,  if  any,  the  collector  of  internal  revenue  shall  cancel 
the  transportation  bond.  The  bonds  required  to  be  given  for  the  landing  at  a 
foreign  port  of  such  manufactured  tobacco  shall  be  cancelled  upon  the  presen- 
tation of  satisfactory  proof  and  certificates  that  said  tobacco  has  been  landed 
at  the  port  of  destination  named  in  the  bill  of  lading,  or  any  other  port  without 
the  jurisdiction  of  the  United  States,  or  upon  satisfactory  proof  that  after  ship- 
ment the  same  was  lost  at  sea  without  fault  or  neglect  of  the  owner  or  exporter 
thereof. 

2196.  Sec.  15.  That  if  any  person  or  persons  shall  fraudulently  claim  or  seek 
to  obtain  an  allowance  or  drawback  of  duties  on  any  manufactured  tobacco,  or 
shall  fraudulently  claim  any  greater  allowance  or  drawback  thereon  than  the 
duty  actually  paid,  such  person  or  persons  shall  forfeit  triple  the  amount 
wrongfullj^  or  fraudulently  claimed  or  sought  to  be  obtained,  or  the  sum  of  five 
hundred  dollars,  at  the  election  of  the  Secretary  of  the  Treasur^^,  to  be  recov- 
ered as  in  other  cases  of  forfeiture  provided  for  in  the  internal  revenue  laws. 


February  18, 1875. 

(U.  S.  Statutes  at  Large,  Vol.  XVIII.,  p.  316.) 

Chap.  LXXX. — An  Act  to  correct  Errors  and  to  supply  Omissions  in  the  Revised  Statutes  of  the 

United  States.* 

2197.  For  the  purpose  of  correcting  errors  and  supplying  omissions  in  the 
act  entitled  *' An  act  to  revise  and  consolidate  the  statutes  of  the  United  States 
in  force  on  the  first  day  of  December,  Anno  Domini  one  thousand  eight  hun- 
dred and  seventy-three,"  so  as  to  make  the  same  truly  express  such  laws,  the 
following  amendments  are  hereby  made  therein  ;***** 

2198.  Section  two  thousand  five  hundred  and  four  (948.)  is  amended  by  in- 
serting the  word  "  not  "  before  the  word  "  exceeding,"  in  the  second  line  from 
top  of  page  four  hundred  and  sixtj^-five.     *     *     * 

2199.  Section  two  thousand  eight  hundred  and  sixty-four  (1854.)  is  amended 
by  inserting,  in  the  last  line,  after  the  word  "  merchandise,"  the  words  "  or  the 
value  thereof." 

2200.  Section  two  thousand  nine  hundred  and  ninety-seven  (1 959.)  is  amended 
by  inserting,  in  the  tenth  line,  after  the  word  "  Alabama,"  the  words  "  Detroit 
in  Michi,i?an."     *     *     * 

2201.  Section  three  thousand  and  one  hundred  is  amended  by  transposing 
lines  nine  and  ten. 

*  Only  such  parts  of  this  act  are  here  inserted  as  relate  to  prior  laws  contained  in  this  volume. 


i 


DIGEST  OF  STATUTES.  107 

March  3,  18*15. 

(U.  S  Statutes  at  Large.  Vol.  XVIII,  p.  339.) 

Chap.  CXXYII. — An  Act  to  further  protect  the  Sinking-fund  and  provide  for  the  Exigencies 

of  the  Government. 

2202.  From  and  after  the  passage  of  this  act,  there  shall  be  levied  and  col- 
lected, on  all  distilled  spirits  thereafter  produced  in  the  United  States,  a  tax 
of  ninet}'  cents  on  each  proof-gallon,  or  wine-gallon  when  below  proof,  to  be 
paid  by  the  distiller,  owner,  or  person  having  possession  thereof,  before  re- 
moval from  the  distillery  bonded  warehouse;  and  so  much  of  section  three 
thousand  two  hundred  and  fifty-one  of  the  Revised  Statutes  of  the  United 
States  as  is  inconsistent  herewith  is  hereby  repealed. 

2203.  Sec.  2.  That  section  three  thousand  three  hundred  and  sixty-eight  of 
the  Revised  Statutes  (2074)  be,  and  the  same  is  hereby,  amended  by  striking 
out  the  w^ords  'Hwent}'  cents  a  pound,"  and  inserting  in  lieu  thereof  the  words 
"twenty-four  cents  a  pound  ; "  and  that  section  three  thousand  three  hundred 
and  ninety-four  of  the  Revised  Statutes  (2018)  be,  and  the  same  is  hereb}^, 
amended  by  striking  out  the  word  "five"  wherever  it  occurs  therein,  and  in- 
serting instead  thereof  the  w^ord  "six,"  and  by  striking-  out  the  word  "fifty" 
and  inserting  instead  thereof  the  words  "  seventy-five  ;"*  Proye6?e<i,  That  the 
increase  of  tax  herein  provided  for  shall  not  apply  to  tobacco  on  which  the  tax 
ander  existing  law  shall  have  been  paid  w^hen  this  act  takes  effect:  Jnd  pro- 
vided further^  That  w4ienever  it  shall  be  shown  to  the  satisfaction  of  the  Sec- 
retary of  the  Treasury,  by  testiruouy  under  oath,  that  any  person  liable  to  pay 
the  increased  tax  by  this  section  imposed,  had,  prior  to  the  tenth  day  of  Feb- 
ruar}',  eighteen  hundred  and  seventy-five,  made  a  contract  for  the  future  deliv- 
ery of  such  tobacco,  cigars,  and  cigarettes,  at  a  fixed  price,  which  contract  was 
in  writing  prior  to  that  date,  such  tobacco  ma}^  be  delivered  to  the  contracting 
party  entitled  thereto,  under  special  permit  from  the  Commissioner  of  Internal 
Revenue  provided  therefor,  without  previous  pa\'ment  of  such  additional  tax ; 
but  the  said  additional  tax  shall  be  a  lien  thereon,  and  shall  be  paid  by  and  col- 
lected from  the  purchaser  under  such  contract  before  the  sale  or  removal  thereof 
by  him,  and  when  demanded  by  the  collector  of  internal  revenue  for  the  district 
to  which  the  same  shall  be  removed  for  delivery  to  the  purchaser ;  and  any  sale 
or  removal  by  such  purchaser,  prior  to  the  payment  of  such  tax,  shall  subject 
him  and  such  tobacco  so  sold  or  removed  to  all  the  penalties  and  processes  of 
law  provided  in  the  case  of  manufacturers  of  tobacco  so  selling  or  removing 
tobacco  to  avoid  the  payment  of  tax. 

2204.  Sec.  3.  On  all  molasses,  concentrated  molasses,  tank-bottoms,  syrup 
of  sugar  cane  juice,  melada,  and  on  sugars  according  to  the  Dutch  standard  in 
color,  imported  from  foreign  countries,  there  shall  be  levied,  collected,  and  paid, 
in  addition  to  the  duties  now  imposed  in  schedule  G,  section  two  thousand  five 
hundred  and  four  of  the  Revised  Statutes  (1094  to  1104),  an  amount  equal  to 
twenty-five  per  centum  of  said  duties  as  levied  upon  the  several  articles  and 
grades  therein  designated ; 

2205.  Provided^  That  concentrated  melada,  or  concrete,  shall  hereafter  be 
classed  as  sugar  dutiable  according  to  color  by  the  Dutch  standard :  and  me- 
lada shall  be  known  and  defined  as  an  article  made  in  the  process  of  sugar- 
making,  being  the  cane-juice  boiled  down  to  the  sugar  point,  and  containing 
all  the  sugar  and  molasses  resulting  from  the  boiling-process,  and  without  any 
process  of  purging  or  clarification,  and  an}^  and  all  products  of  the  sugar-cane 
imported  in  bags,  mats,  baskets,  or  other  than  tight  packages,  shall  be  con- 
sidered sugar,  and  dutiable  as  such:  (1104.) 

2206.  And  provided  further,  That  of  the  drawback  on  refined  sugars  ex- 
ported, allow^ed  by  section  three  thousand  and  nineteen  of  the  Revised  Statutes 
of  the  United  States,  onl}-  one  per  centum  of  the  amount  so  allowed  shall  bo 
retained  by  the  United  States.     • 

*  See  amendment,  post,  2269. 


108  MARCH  3,  1875. 

22066.  Sec.  4.  That  so  much  of  section  two  thousand  five  hundred  and  thre« 
of  the  Revised  Statutes  (912  to  920)  as  provides  that  only  ninety  per  centuro 
of  the  several  duties  and  rates  of  duty  imposed  on  certain  articles  therein  enu 
merated  by  section  two  thousand  five  hundred  and  four  shall  be  levied,  col- 
lected, and  paid,  be,  and  the  same  is  hereby,  repealed ;  and  the  several  duties 
and  rates  of  duty  prescribed  in  said  section  two  thousand  five  hundred  and 
four  (921  to  1452)  shall  be  and  remain  as  by  that  section  levied,  without  abate- 
ment of  ten  per  centum,  as  provided  in  section  two  thousand  five  hundred  and 
three. 

2207.  Sec.  5.  The  increase  of  duties  provided  by  this  act  shall  not  apply  to 
an}^  goods,  wares,  or  merchandise  actually  on  shipboard  and  bound  to  the 
United  States  on  or  before  the  tenth  day  of  February,  eighteen  hundred  and 
seventy-five,  nor  on  any  such  goods,  wares,  or  merchandise  on  deposit  in  ware- 
houses or  public  stores  at  the  date  of  the  passage  of  this  act. 

2208.  Sec.  6.  Nothing  contained  in  the  act  entitled  ''  An  act  to  amend  ex- 
isting customs  and  internal-revenue  laws,  and  for  other  purposes,"  approved 
February  eighth,  eighteen  hundred  and  seventy-five  (2171),  shall  be  construed 
to  impose  any  duty  on  bolting-cloths  theretofore  admitted  free  of  duty ;  nor  to 
require  the  use  of  a  stamp  upon  the  receipt  in  the  receipt-book  of  a  savings- 
bank  or  institution  for  savings  having  no  capital  stock  and  doing  no  other 
business  than  receiving  deposits  to  be  loaned  or  invested  for  the  sole  benefit 
of  the  parties  making  such  deposits  without  profit  or  compensation  to  the  asso- 
ciation or  company  when  money  is  paid  to  a  depositor  on  his  pass-book. 


March  3,  1875. 

(IT.  S.  Statutes  at  Large,  Vol.  XVIII,  p.  469.) 

Chap.   CXXXVI. — An  Act  rentricting  the  Refunding  of  Customs  Duties,  and  prescribing 
certain  Regulations  of  the  Treasury  Department. 

2209.  No  moneys  collected  as  duties  on  imports,  in  accordance  with  any 
decision,  ruling,  or  direction  previously  made  or  given  b}'  the  Secretary  of  the 
Treasury,  shall,  except  as  hereinafter  provided,  be  refunded  or  repaid,  unless 
in  accordance  with  the  judgment  of  a  circuit  or  district  court  of  the  United 
States  giving  construction  to  the  law,  and  from  which  the  Attorney-General 
shall  certify  that  no  appeal  or  writ  of  erfor  will  be  taken  by  the  United  States ; 
or  unless  in  pursuance  of  a  special  appropriation  for  the  particular  refund  or 
repayment  to  be  made:  Provided^  That  whenever  the  Secretary  shall  be  of 
opinion  that  such  duties  have  been  assessed  and  collected  under  an  erroneous 
view  of  the  facts  in  the  case,  he  may  authorize  a  re-examination  and  reliquida- 
tion  in  such  case,  and  make  such  refund  in  accordance  with  existing  laws  as 
the  facts  so  ascertained  shall,  in  his  opinion,  justify ;  but  no  such  reliquidation 
shall  be  allowed  unless  protest  and  appeal  shall  have  been  made  as  required  by 
law:  Provided  further^  That  the  restrictive  provisions  of  this  act  shall  not 
apply  to  such  personal  and  household  eff'ects  and  other  articles,  not  merchan- 
dise, as  are  by  law  exempt  from  duty :  And  provided  also^  That  this  act  shall 
not  affect  the  refund  of  excess  of  deposits  based  on  estimated  duties  nor  pre- 
vent the  correction  of  errors  in  liquidation,  whether  for  or  against  the  Govern- 
ment, arising  solely  upon  errors  of  fact  discovered  within  one  year  from  the 
date  of  payment,  and,  when  in  favor  of  the  Government,  brought  to  the  notice 
of  the  collector  within  ten  da3^s  from  the  date  of  discovery. 

2210.  Sec.  2.  No  ruling  or  decision  once  made  by  the  Secretary  of  the 
Treasury,  giving  construction  to  any  law  imposing  customs  duties,  shall  be 
reversed  or  modified  adversely  to  the  United  States  by  the  same  or  a  succeed- 
ing Secretary,  except  in  concurrence  with  an  opinion  of  the  Attorney-General 
recommending  the  same,  or  a  judicial  decision  of  a  circuit  or  district  court  of 
the  United  States  conflicting  with  such  ruling  .or  decision,  and  from  which  the 


FEBRUARY  18,  1876.— MARCH  14,  1876.— MAY  1,  1876.        109 

Attorney- General  shall  certify  that  no  appeal  or  writ  of  error  will  be  taken  by 
the  United  States:  Provided^  That  the  Secretary  of  the  Treasury  may,  in  his 
discretion,  decline  to  acquiesce  in  the  judgment,  decision,  or  ruling  of  an  inferior 
court  upon  any  question  aff'ecting  tlie  interests  of  the  United  States,  when,  in 
his  opinion,  such  interests  require  a  final  adjudication  of  such  question  by  the 
court  of  last  resort. 

2211.  Sec.  3.  The  Secretary  of  the  Treasury  shall  have  power  to  make  such 
regulations,  not  inconsistent  with  law,  as  may  be  necessary  to  carry  this  act 
into  effect. 

2212.  Sec.  4.  The  Secretary  of  the  Treasury  shall,  in  his  annual  report  to 
Congress,  give  a  detailed  statement  of  the  various  sums  of  money  refunded 
under  the  provisions  of  this  act  or  of  any  other  act  of  Congress  relating  to  the 
revenue,  together  with  copies  of  the  rulings  under  which  repayments  were 
made. 


February  18,  IStG. 

(U.  S.  Statutbs  at  Large,  Vol.  XIX,  p.  4.) 

Chap.  12.  An  Act  to  chajige  the  locationof  the  consulates  at  Aix-la-Chapelle  and  at  Omoa  and 

Truxillo. 

2213.  That  the  consulate  now  established  at  Aix-la-Chapelle,  in  class  five,  in 
schedule  B  of  consulates,  be  removed  to  Cologne,  within  the  same  consular 
district ;  and  the  consulate  now  established  at  Omoa  and  Truxillo,  in  class 
seven,  in  schedule  C  of  consulates,  be  removed  to  Utila  in  the  Bay  Islands;  and 
that  such  removals  shall  in  no  manner  affect  the  appropriations  for  such  con- 
sulates, or  the  existing  provisions  of  law  applicable  thereto,  except  as  modified 
hereby. 


March  14,  1876.  • 

(U.  S.  Statutes  at  Large,  Vol.  XIX,  p.  7.) 

Chap.  23.  An  Act  to  extend  to  the  port  of  Genesee  in  the  State  of  New  York  the  privileges  of 
sections  twenty-nine  hundred  and  ninety  to  twenty-nine  hundred  and  ninety-seven  of  the  Re- 
vised  Statutes  inclusive. 

2214.  That  the  privileges  of  sections  twenty-nine  hundred  and  ninety  to 
twenty -nine  hundred  and  ninety -seven  of  the  Revised  Statutes  inclusive  be, 
and  they  are  hereby  extended  to  the  port  of  Genesee,  in  the  State  of  New  York. 


May  1,  1816. 

(U.  S.  Statutes  at  Large,  Vol.  XIX,  p.  49.) 
Chap.  89.  An  Act  to  provide  for  the  separate  entry  of  packages  contained  in  one  hnportation. 

2215.  A  separate  entry  may  be  made  of  one  or  more  packages  contained  in 
an  importation  of  packed  packages  consigned  to  one  importer  or  consignee, 
and  concerning  which  packed  packages,  no  invoice,  or  statement  of  contents  or 
values,  has  been  received. 

2216.  Every  such  entry  shall  contain  a  declaration  of  the  whole  number  of 
parcels  contained  in  such  original  packed  package ;  and  shall  embrace  all  the 
goods,  wares,  and  merchandise  imported  in  one  vessel  at  one  time  for  one  and 
the  same  actual  owner,  or  iiltiraate  consignee. 

2217.  Sec.  2.  The  importer,  consignee,  or  agent's  oath  prescribed  by  section 
twenty-eight  hundred  and  forty-one  of  the  Revised  Statutes,  is  hereb}-  modified 
for  the  purposes  of  this  Act,  so  as  to  require  the  importer,  consignee,  or  agent 

to  declare  therein  that  the  entry  contains  an  account  of  all  the  goods 

Imported  in  the whereof is  master,  from for  ac- 


110  DIGEST  OF  STATUTES. 

count  of ,  which  oath  so  modified  shall  in  each  case  be  taken  on  the    j 

entry  of  one  or  more  packages  contained  in  an  original  package.  But  nothing 
in  this  act  contained  shall  be  construed  to  relieve  the  importer,  consignee,  or 
agent  from  producing  the  oath  of  the  owner  or  ultimate  consignee  in  every 
case,  now  required  by  law;  or  to  provide  that  an  importation  may  consist  of 
less  than  the  whole  number  of  parcels  contained  in  any  packed  package,  or 
packed  packages  consigned  in  one  vessel  at  one  time,  to  one* importer,  con- 
signee, or  agent. 

2218.  Sec.  3.  All  provisions  of  law  inconsistent  herewith  are  hereby  repealed. 


June  20,  1876. 

(U.  S.  Statutes  at  Large,  Vol.  XIX,  p.  60.) 
Chap.  136.  An  Act  relating  to  the  execution  of  custom-house  bonds. 

2219.  When  any  bond  is  required  by  law  to  be  executed  by  any  firm  or  part- 
nership for  the  payment  of  duties  upon  goods,  wares  or  merchandise,  imported 
into  the  United  States  bj'  such  firm  or  partnership,  the  execution  of  such  bond 
by  any  member  of  such  firm  or  partnership,  in  the  name  of  said  firm  or  part- 
nership, shall  bind  the  other  members  or  partners  thereof,  in  like  manner  and 
to  the  same  extent,  as  if  such  other  members  or  partners  had  personally  exe- 
cuted the  same.  And  any  action  or  suit  may  be  instituted  on  such  bond  against 
all  the  members  or  partners  of  such  firm,  as  if  all  of  the  members  or  partners 
had  executed  the  same. 


June  20,  1876. 

(U.  S.  Statutes  at  Large,  Vol.  XIX,  p.  60.) 

Chap.  137.  An  Act  establishing  Cheboygan,  in  the  State  of  Michigan,  a  Port  of  Delivery. 

2220.  That  Cheboygan,  in  the  State  of  Michigan,  being  within  the  collection 
district  Of  Michigan,  be,  and  the  same  hereby  is,  declared  a  port  of  delivery 
instead  of  Duncan  City ;  and  the  office  of  deput}^  collector  now  located  at  Dun- 
can City  be,  and  the  same  is  hereby,  removed  to  Cheboygan.  And  all  acts  and 
parts  of  acts  declaring  Duncan  City  a  port  of  entry  are  hereby  repealed. 


July  12,  1876. 

(U.  S.  Statutes  at  Large,  Vol.  XIX,  p.  90.) 

Chap.  185.  An  Act  to  exempt  vessels  engaged  in  navigatijig  the  Mississippi  River  and  its  tribu- 
taries above  the  port  of  New  Orleans  from  entries  and  clearances. 

2221.  The  provisions  of  sections  forty-three  hundred  and  forty-nine,  forty- 
three  hundred  and  fifty,  forty-three  hundred  and  fifty-one,  forty-three  hundred 
and  fifty-two,  forty-three  hundred  and  fifty-three,  forty-three  hundred  and  fifty- 
four,  forty-three  hundred  and  fifty-five,  and  forty-three  hundred  and  fifty-six  of 
the  Revised  Statutes,  requiring  the  master  of  every  vessel  licensed  to  carr}^  on 
the  coasting-trade,  laden  in  part  with  foreign  merchandise  or  distilled  spirits, 
to  procure  a  permit  from  the  customs'  officer  of  the  port  at  which  his  vessel 
was  laden,  authorizing  him  to  proceed  to  his  port  of  destination,  and  also  to 
procure  a  permit  from  the  port  of  destination  for  the  unlading  of  his  cargo, 
shall  not  be  held  to  include  vessels  engaged  in  the  navigation  of  the  Missis- 
sippi River  or  tributaries  above  the  port  of  New  Orleans. 


August  U,  1876. 

(U.  S.  Statutes  at  Large,  Vol.  XIX,  p.  139.) 

Chap.  270.  An  Act  establishing  the  port  of  Saint  Paul,  Minnesota,  as  a  port  of  appraisal. 

2222,  That  the  provisions  contained  in,  and  the  privileges  accorded  by,  sec- 
tions twenty-nine  hundred  and  ninety,  twenty-nine  hundred  and  ninety-one, 


AUGUST  14,  1876.  Ill 

twenty-nine  hundred  and  ninety-two,  twenty-nine  hundred  a  id  ninety-three, 
twenty-nine  hundred  and  ninety-four,  twenty-nine  hundred  and  ninety-five, 
twenty-nine  hundred  and  ninety-six,  and  twent3'-nine  hundred  and  ninety -seven, 
of  the  Revised  Statutes  be  extended  to,  and  held  to  include,  the  port  of  Saint 
Paul  in  the  collection-district  of  Minnesota. 

2223.      That  the  appraiser  at  the  port  of  Saint  Paul  shall  receive  the  same 
amount  of  salary  that  the  deputy  collector  of  that  port  now  receives. 


August  14,  I8T6. 

(U.  S.  Statutes  at  Large,  Vol.  XIX,  p.  141.) 

Chap.  274.  An  Act  to  punish  the  couiHerfeiting  of  trade-mark  goods  and  the  sale  or  dealing  in 

of  counterfeit  trade-mark  goods. 

2224.  Every  person  who  shall  with  intent  to  defraud,  deal  in  or  sell,  or  keep 
or  offer  for  sale,  or  cause  or  procure  the  sale  of,  any  goods  of  substantially  the 
same  descriptive  properties  as  those  referred  to  in  the  registration  of  any  trade- 
mark, pursuant  to  the  statutes  of  the  United  States,  to  which,  or  to  the  pack- 
age in  which  the  same  are  put  up,  is  fraudulently  affixed  said  trade-mark,  or 
any  colorable  imitation  thereof,  calculated  to  deceive  the  public,  knowing  the 
same  to  be  counterfeit  or  not  the  genuine  goods  referred  to  in  said  registration, 
shall,  on  conviction  thereof,  be  punished  by  fine  not  exceeding  one  thousand 
dollars,  or  imprisonment  not  more  than  two  j'cars,  or  both  such  fiue  and  im- 
prisonment. 

2225.  Sec.  2.  Every  person  who  fraudulently  affixes,  or  causes  or  procures  to 
be  fraudulently  affixed,  any  trade-mark  registered  pursuant  to  the  statutes  of 
the  United  States,  or  any  colorable  imitation  thereof,  calculated  to  deceive  the 
public,  to  any  goods,  of  substantially  the  same  descriptive  properties  as  those 
referred  to  in  said  registration,  or  to  the  package  in  which  they  are  put  up, 
knowing  the  same  to  be  counterfeit,  or  not  the  genuine  goods,  referred  to  in 
eaid  registration,  shall  on  conviction  thereof,  be  punished  as  prescribed  in  the 
first  section  of  this  act. 

2226.  Sec.  3.  Every  person  who  fraudulently  fills,  or  causes  or  procures  to 
be  fraudulently  filled,  any  package  to  which  is  affixed  any  trade-mark,  reojistered 
pursuant  to  the  statutes  of  the  United  States,  or  any  colorable  imitation  thereof, 
calculated  to  deceive  the  public,  with  any  goods  of  substantially  the  same  de- 
scriptive properties  as  those  referred  to  in  said  registration,  knowing  the  same 
to  be  counterfeit,  or  not  the  genuine  goods  referred  to  in  said  registration, 
shall,  on  conviction  thereof,  be  punished  as  prescribed  in  the  first  section  of 
this  act. 

2227  Sec.  4.  Any  person  or  persons  who  shall,  with  intent  to  defraud  any 
person  or  persons,  knowingly  and  wilfully  cast,  engrave,  or  manufacture,  or 
have  in  his,  her,  or  their  possession,  or  buy,  sell,  offer  for  sale,  or  deal  in,  any 
die  or  dies,  plate  or  plates,  brand  or  brands,  engraving  or  engravings,  on  wood, 
stone,  metal,  or  other  substance,  moulds,  or  any  false  representation,  likeness, 
<^opy?  or  colorable  imitation  of  any  die,  plate,  brand,  engraving,  or  mould  of 
any  private  label,  brand,  stamp,  wrapper,  engraving  on  paper  or  other  sub- 
stance, or  trade-mark,  registered  pursuant  to  the  statutes  of  the  United  States, 
shall,  upon  conviction  thereof,  be  punished  as  prescribed  in  the  first  section  of 
this  act. 

2228.  Sec.  5.  Any  person  or  persons  who  shall,  with  intent  to  defraud  any 
person  or  persons,  knowingly  and  wilfully  make,  forge,  or  counterfeit,  or  have 
in  his,  her,  or  their  possession,  or  buy,  sell,  offer  for  sale,  or  deal  in,  any  repre- 
sentation, likeness,  similitude,  copy,  or  colorable  imitation  of  any  private  label, 
brand,  stamp,  wrapper,  engraving,  mould,  or  trade-mark,  registered  pursuant 
to  the  statutes  of  the  United  States,  shall,  upon  conviction  thereof,  be  pun- 
ished as  prescribed  in  the  first  section  of  this  act. 


112  DIGEST  OF  STATUTES. 

2229.  Sec.  6.  Any  person  who  shall,  with  intent  to  injure  or  defraud  the 
owner  of  any  trade-mark,  or  any  other  person  lawfully  entitled  to  use  or  protect 
the  same,  bu}',  sell,  offer  for  sale,  deal  in  or  have  in  his  possession  any  used  or 
empty  box,  envelope,  wrapper,  case,  bottle,  or  other  package,  to  which  is  af- 
fixed, so  that  the  same  may  be  obliterated  without  substantial  injury  to  such 
box  or  other  thing  aforesaid,  any  trade-mark,  registered  pursuant  to  the  stat- 
utes of  the  United  States,  not  so  defaced,  erased,  obliterated,  and  destroyed  as 
to  prevent  its  fraudulent  use,  shall,  on  conviction  thereof,  be  punished  as  pre- 
scribed in  the  first  section  of  this  act. 

2230.  Sec.  1.  If  the  owner  of  any  trade-mark,  registered  pursuant  to  the 
statutes  of  the  United  States,  or  his  agent,  make  oath,  in  writing,  that  he  has 
reason  to  believe,  and  does  believe,  that  any  counterfeit  dies,  plates,  brands, 
engravings  on  wood,  stone,  metal,  or  other  substance,  or  moulds,  of  his  said 
registered  trade-mark,  are  in  the  possession  of  any  person,  with  intent  to  use 
the  same  for  the  purpose  of  deception  and  fraud,  or  makes  such  oath  that  any 
counterfeits  or  colorable  imitations  of  his  said  trade-mark,  label,  brand,  stamp, 
wrapper,  engraving  on  paper  or  other  substance,  or  empty  box,  envelope, 
wrapper,  case,  bottle,  or  other  package,  to  which  is  affixed  said  registered  trade- 
mark not  so  defaced,  erased,  obliterated,  and  destroyed  as  to  prevent  its  fraudu- 
lent use,  are  in  the  possession  of  any  person,  with  intent  to  use  the  same  for 
the  purpose  of  deception  and  fraud,  then  the  several  judges  of  the  circuit  and 
district  courts  of  the  United  States  and  the  commissioners  of  the  circuit  courts 
may,  within  their  respective  jurisdictions,  proceed  under  the  law  rehiting  to 
search-warrants,  and  may  issue  a  search-warrant  authorizing  and  directing  the 
marshal  of  the  United  States  for  the  proper  district  to  search  for  and  seize  all 
said  counterfeit  dies,  plates,  brands,  engravings  on  wood,  stone,  metal,  or  other 
substance,  moulds,  and  said  counterfeit  trade-marks,  colorable  imitations  thereof, 
labels,  brands,  stamps,  wrappers,  engravings  on  paper,  or  other  substance,  and 
said  empty  boxes,  envelopes,  wrappers,  cases,  bottles,  or  other  packages  that 
can  be  found  ;  and  upon  satisfactory  proof  being  made  that  said  counterfeit 
dies,  plates,  brands,  engravings  on  wood,  stone,  metal,  or  other  substance, 
moulds,  counterfeit  trade-marks,  colorable  imitations  thereof,  labels,  brands, 
stamps,  wrappers,  engravings  on  paper  or  other  substance,  empty  boxes,  enve- 
lopes, wrappers,  cases,  bottles,  or  other  packages,  are  to  be  used  by  the  holder 
or  owner  for  the  purposes  of  deception  and  fraud,  that  any  of  said  judges  shall 
have  full  power  to  order  all  said  counterfeit  dies,  plates,  brands,  engravings  on 
wood,  stone,  metal,  or  other  substance,  moulds,  counterfeit  trade-marks,  color- 
able imitations  thereof,  labels,  brands,  stamps,  wrappers,  engravings  on  paper 
or  other  substance,  empty  boxes,  envelopes,  wrappers,  cases,  bottles,  or  other 
packages,  to  be  publicly  destroyed. 

2231.  Sec.  8.  Any  person  who  shall,  with  intent  to  defraud  any  person  or 
persons,  knowingly  and  wilfully  aid  or  abet  in  the  violation  of  any  of  the  pro- 
visions of  this  act,  shall,  upon  conviction  thereof,  be  punished  by  a  fine  not 
exceeding  five  hundred  dollars,  or  imprisonment  not  more  than  one  year,  or 
both  such  fine  and  imprisonment. 


August  15,  1876. 

(U.  S.  Statutes  at  Large,  Vol.  XIX,  p.  20&.) 

Chap.  290.  An  Act  to  carry  into  effect  a  convention  between  the  United  States  of  America  and 
his  Majesty  the  King  of  the  Hawaiian  Islands^  signed  on  the  thirtieth  day  of  January^  eighteen 
hundred  and  seventy-five. 

2232.  That  whenever  the  President  of  the  United  States  shall  receive  satis- 
factory evidence  that  the  legislature  of  the  Hawaiian  Islands  have  passed  laws 
on  their  part  to  give  full  effect  to  the  provisions  of  the  convention  between  the 
United  States  and  his  Majesty  the  King  of  the  Hawaiian  Islands,  signed  on  the 
thirtieth  day  of  January,  eighteen  hundred  and  seventy-five,  he  is  hereby  au- 


FEBEUAEY  27,  1877.  113 

thorized  to  issue  his  proclamation  declaring  that  he  has  such  evidence;  and 
thereupon,  from  the  date  of  such  proclamation,  the  following  articles,  being  the 
growth  and  manufacture  or  produce  of  the  Hawaiian  Islands,  to  wit, 

2233.  Arrowroot;  castor-oil;  bananas;  nuts;  vegetables,  dried  and  undried, 
preserved  and  unpreserved;  hides  and  skins,  undressed;  rice;  pulu;  seeds; 
)lants;  shrubs,  or  trees;  muscovado,  brown,  and  all  other  unrefined  sugar, 
Leaning  hereby  the  grades  of  sugar  heretofore  commonly  imported  from  the 
'Hawaiian  Islands,  and  now  known  in  the  markets  of  San  Francisco  and  Port- 
land as  '"Sandwich  Island  sugar;"  syrups  of  sugar-cane,  melado,  and  molasses; 
Jtallow  shall  be  introduced  into  the  United.  States  free  of  duty  so  long  as  the 
'  jaid  convention  shall  remain  in  force. 


February  27,  1877. 

(TJ.  S.  Statutes  at  Large,  Vol.  XIX,  p.  240.) 

!)hap.  69.  An  Act  to  perfect  the  Revision  of  the  Statutes  of  the  United  States,  and  of  the  Statutes 
relating  to  the  District  of  Columbia. 

That  for  the  purpose  of  correcting  errors  and  supplying  omissions  in  the  act 
jntitled  "An  Act  to  revise  and  consolidate  the  Statutes  of  the  United  States 
In  force  on  the  first  day  of  December,  Anno  Domini  one  thousand  eight  hun- 
dred and  seventy-three,"  so  as  to  make  the  same  truly  express  such  laws,  the 
following  amendments  are  hereby  made  therein ;  *  *  *  * 

2234.  Section  twenty-five  hundred  and  four  is  amended  by  striking  out,  in 
Schedule  M,  after  the  word  "sulphur"  (ante,  1432),  the  Avord  "  flour,"  and 
insert  the  word  "  flowers." 

2235  Section  twenty-five  hundred  and  five  is  amended  by  striking  out,  after 
the  words  "  skins,  dried,  salted,  or  pickled,"  (ante,  1756),  the  words  "  ten  per 
centum  ad  valorem." 

2236.  Section  twenty-five  hundred  and  eight  (ante,  1808)  is  amended  by 
inserting,  in  the  fifth  line,  between  the  w^ords  "  of"  and  "  United  States,"  the 
w^ord  "the." 

2237.  Section  twenty-five  hundred  and  fourteen  (ante,  1814)  is  amended  by 
inserting  in  the  last  line,  between  the  words  "of"  and  " Treasury,"  the  word 
"the." 

2238.  Section  twenty-eight  hundred  and  sixty-five  (ante,  1855)  is  amended 
by  substituting  therefor  the  following : 

"  If  any  person  shall  knowingly  and  wilfully,  with  intent  to  defraud  the 
revenue  of  the  United  States,  smuggle,  or  clandestinely  introduce,  into  the 
United  States,  any  goods,  wares,  or  merchandise,  subject  to  duty  by  law,  and 
which  should  have  been  invoiced,  without  paying  or  accounting  for  the  duty, 
or  shall  make  out  or  pass,  or  attempt  to  pass,  through  the  custom  house  any 
false,  forged,  or  fraudulent  invoice,  every  such  person,  his,  her,  or  their  aiders 
and  abettors,  shall  be  deemed  guilty  of  a  misdemeanor,  and  on  conviction 
thereof  shall  be  fined  in  any  sum  not  exceeding  five  thousand  dollars,  or  im- 
prisoned for  any  term  of  time  not  exceeding  tw^o  years,  or  both,  at  the  discre- 
tion of  the  court." 

2239.  Section  twenty-nine  hundred  and  nine  (ante,  1871)  is  struck  out. 

2240.  Section  twenty-nine  hundred  and  thirty-six  (ante,  1898)  is  amended 
by  inserting  in  the  eighth  line,  after  the  word  "  situated,"  the  words  "  to  make." 

2241.  Section  twenty-nine  hundred  and  seventy-eight  (ante,  1940)  is  amended 
by  adding,  at  the  end  of  the  section,  the  words  "  except  as  provided  in  section 
three  thousand  and  twenty-five,"  (ante,  1988). 

2242.  Section  twenty-nine  hundred  and  eighty-four  (ante,  1946)  is  amended 
by  striking  out,  in  the  second  line,  the  word  "  industry,"  and  inserting  tharefor 
the  word  "  injury." 


114  DIGEST  OF  STATUTES. 

2243.  Section  twenty-nine  hundred  and  eighty-eight  (ante,  1950)  is  amended 
by  striking  out  all  after  the  word  "  same,"  in  the  fifth  line,  and  by  inserting  a 
period  in  lieu  of  the  semicolon  at  the  end  of  the  section. 

2244.  Section  twenty- nine  hundred  and  eighty-nine  (ante,  1951)  is  amended 
by  striking  out,  in  the  third  line,  the  words  "  relating  to  warehouses,"  and 
inserting  therefor  the  words  "of  this  chapter." 

2245.  Section  three  thousand  and  one  (ante,  1963)  is  amended  by  adding 
thereto  the  following:  "  And  the  Secretary  of  the  Treasury  is  hereby  author- 
ized to  remit,  in  whole  or  in  part,  on  such  conditions,  and  under  such  regula- 
tions, not  inconsistent  with  law,  as  he  may  prescribe,  the  additional  duty  se- 
cured by  the  bond  given  for  the  transportation  of  merchandise  from  a  port  in 
one  collection  district  to  a  port  in  another  collection  district  prescribed  by  the 
preceding  section:  Provided^  That  it  shall  be  proved  to  the  satisfaction  of  the 
Secretary  of  the  Treasury  that  the  failure  to  transport  and  deliver  the  mer- 
chandise aforesaid  according  to  the  conditions  of  the  bonds  accrued,  without 
wilful  negligence  or  fraudulent  intent  on  the  part  of  the  obligors." 

2246.  Section  three  thousand  and  two  (ante,  1964)  is  amended  by  striking 
out,  in  the  ninth  and  eleventh  lines,*  respectively,  the  words  "  Point  Isabel," 
and  inserting  therefor  the  w^ord  "  Brownsville." 

2247.  Section  three  thousand  and  three  (ante,  1965)  is  amended  by  striking 
out,  in  the  eighth  line,  after  the  words  "  del  ISorte,"-)"  the  word  "and,'*  and  im 
sorting  the  word  "  or." 

2248.  Section  three  thousand  and  five  (ante,  1967)  is  amended  by  striking 
out,  in  the  fourth  line,  the  words  "Point  Isabel,"  and  inserting  the  word 
"  Brownsville." 

2249.  Section  three  thousand  and  nine  (ante,  1971),  is  amended  by  insertingj 
after  the  word  "  coin,"  in  line  two,  the  words  "  or  coin  certificates." 

2250.  Section  three  thousand  and  eleven  (ante,  1973)  is  amended  by  striking 
out  all  after  the  word  "  protest,"  in  the  eighth  line,  and  by  adding  the  words 
'•  and  appeal  shall  have  been  taken  as  prescribed  in  section  twenty-nine  hun- 
dred and  thirty-one  (ante,  1893).'' 

2251.  Section  thirty-one  hundred  is  amended  by  transposing  the  eighth  and 
ninth  lines  ;  and  by  striking  out  the  amending  clause  to  this  section  in  the  act 
approved  February  eigliteenth,  eighteen  hundred  and  seventy-five,  entitled  "An 
act  to  correct  errors  and  to  supply  omissions  in  the  Revised  Statutes  of  the 
United  States." 

2252.  Section  thirty-one  hundred  and  five  is  amended  by  striking  out,  in  the 
seventh  line,  after  the  word  "  affixing  "  the  word  "  in." 

2253.  Section  thirty-one  hundred  and  twenty  is  amended  by  adding  thereto 
the  following: 

"  And  that  the  Secretary  of  the  Treasury  be,  and  he  is  hereby,  authorized, 
in  his  discretion,  to  make  such  regulations  as  shall  enable  vessels  engaged  in 
the  coasting-trade  between  the  ports  and  places  upon  Lake  Michigan  exclu- 
sively, and  laden  with  American  productions  and  free  merchandise  only,  to  un- 
lade their  cargoes  without  previously  obtaining  a  permit  to  unlade." 

2254.  Section  thirty-one  hundred  and  forty  (ante,  2056)  is  amended  by  add 
ing  at  the  end  of  the  section  the  words : 

''And  where  not  otherwise  distinctly  expressed  or  manifestly  incompatible 
with  the  intent  thereof,  the  word  '  person,'  as  used  in  this  title,  shall  be  con 
strued  to  mean  and  include  a  partnership,  association,  company,  or  corporation, 
as  well  as  a  natural  person." 

2255.  Section  thirty-three  hundred  and  sixty-two  is  amended  by  striking  out, 
in  the  fourth  line  of  the  fourth  paragraph  (ante,  2068)  the  word  "sweeping," 
and  inserting  the  word  ''  sweepings." 

2256.  Section  thirty-four  hundred  and  thirty-three  (ante,  2098)  is  amended 


♦  Eighth  and  eleventh  lines  in  this  compilation.  f  Seventh  line  in  this  compilation. 


MAY  25,  1878.  115 

by  inserting,  after  the  word  "  materials,"  in  line  twenty-six,*  the  words  "  except 
distilled  spirits." 

2257.  Section  thirty-five  hundred  and  thirty-six  is  amended  by  inserting,  ia 
the  fourth  line,  after  the  word  ''  weighing,"  the  word  "a." 

2258.  Section  thirty-five  hundred  and  sixty-one  is  amended  by  striking  out, 
in  the  fourth  line,  the  word  "  applying,"  and  inserting  the  word  "  applicable." 

2259.  Section  thirty-five  hundred  and  sixty-eight  is  amended  by  striking  out, 
in  the  fourth  line,  the  word  "turn,"  and  inserting  the  word  '^ return." 

2260.  Section  fifty-two  hundred  and  ninety-two  is  amended  by  inserting,  in 
the  sixth  line,  after  the  word  "  vessels,"  the  words  "  and  for  regulating  the 
same  ;"  and  by  inserting,  in  the  twenty-third  line,  before  the  word  "  he,"  the 
word  "  as." 

2261.  Section  fifty-two  hundred  and  ninety-three  is  amended  by  striking  out 
the  first  subdivision,  and  transposing  the  fourth  subdivision  so  as  to  read  "the 
first  subdivision." 


May  25,  1878. 
(U.  S.  Statutes  at  Large,  Vol.  XX.,  p.  63 ) 

Chap.  109.  An  Act  extending  the  Privileges  of  Sections  twenty-nine  hundred  and  ninety  to  twenty- 
nine  hundred  and  ninety-seven  of  the  Revised  Statutes,  inclusive,  to  the  Port  of  Path,  in  the  State 
of  Maine, 

2262.  That  the  privileges  of  sections  twenty-nine  hundred  and  ninety  to 
twenty-nine  hundred  and  ninety-seven  of  the  Revised  Statutes,  inclusive,  be, 
and  they  are  hereby,  extended  to  the  Port  of  Bath,  in  the  State  of  Maine. 

.  *  Line  tweuty-four  iu  this  compilation.,. 


116  DIGEST  OF  STATUTES. 

June  4,  1878. 

(IT.  S.  Statutes  at  Large,  Vol.  XX,  p.  91.; 

Chap.  155.  An  Act  maJcing  Appropriations  for  the  Consular  and  Diplomatic  Service  of  the  Govern' 
mentfor  the  year  ending  June  ZOth,  1879,  and  for  other  purposes. 

2263.  Every  consular  officer  shall  furnish  to  the  Secretary  of  the  Treasury, 
or  to  such  officers  of  the  customs  as  he  may  direct,  as  often  as  may  be  required, 
the  prices  current  of  all  articles  of  merchandise  usually  exported  to  the  United 
States,  from  the  port  or  place  in  which  he  is  stationed;  and  authority  is  hereby 
vested  in  the  Secretary  of  the  Treasury  to  require  compliance  with  this  pro- 
vision ;  but  this  provision  shall  not  have  the  effect  to  impair  the  provisions  of 
section  seventeen,  hundred  and  twelve  of  the  Revised  Statutes.  (Rev.  Stat.,  p. 
306.) 


June  6,  1878. 

(U.  S.  Statutes  at  Labgb,  Vol.  XX,  p.  99.) 

Chap.  156.  An  Act  to  provide  for  the  free  entry  of  articles  imported  for  exhibition  by  Societies 
established  for  the  encouragement  of  the  Arts  and  Sciences,  and  for  other  purposes. 

2264.  That  all  works  of  art,  collections  in  illustration  of  the  progress  of  the 
arts,  science  or  manufactures,  photographs,  works  in  terra  cotta,  Parian,  pot- 
tery or  porcelain  and  artistic  copies  of  antiques  in  metal  or  other  material  here- 
after imported  in  good  faith  for  permanent  exhibition  at  a  fixed  place  by  any 
society  or  institution  established  for  the  encouragement  of  the  arts  or  science, 
and  not  intended  for  sale,  nor  for  any  other  purpose  than  is  hereinbefore  ex- 
pressed, and  all  such  articles,  imported  as  aforesaid,  now  in  bond,  and  all  like 
articles  imported  in  good  faith  by  any  society  or  association  for  the  purpose  of 
erecting  a  public  monument  and  not  for  sale  shall  be  admitted  free  of  duty 
under  such  regulations  as  the  Secretary  of  the  Treasury  may  prescribe;*  Pro- 
vided, that  the  parties  importing  articles  as  aforesaid  shall  be  required  to  give 
bonds,  with  sufficient  sureties,  under  such  rules  and  regulations  as  the  Secre- 
tary of  the  Treasury  may  prescribe,*  for  the  payment  of  lawful  duties  which 
may  accrue  should  any  of  the  articles  aforesaid  be  sold,  transferred,  or  used 
contrary  to  the  provisions  and  intent  of  this  act. 


February  28,  1879. 

(U.  S.  Statutes  at  Large,  Vol.  XX.,  p.  324.) 

Chap.   112.   An  Act  extending  the  Limits  of  the  Poi^t  of  New  York. 

2265.  That  the  collection  district  of  the  port  of  New  York  shall  hereafter 
include,  in  addition  to  the  other  territory  embraced  therein,  all  that  part  of 
the  county  of  Hudson,  in  the  State  of  New  Jersey,  and  the  waters  adjacent, 
now  within  the  collection  district  of  Newark,  New  Jersey,  east  of  Newark 
Bay  and  the  Hackensack  River. 


*  At  the  time  of  entry  the  principal  officer  of  the  society,  institution,  or  association  concerned  will  be  re- 
quired to  file  an  affidavit  in  the  following  form:  , 

"I  do  truly  swear  that  the  articles  in  the  annexed  invoice  described  are  imported  in  good  faith  for  perma- 
nent exhibitioQ  by  (here  name  the  society  or  institution)  a  (society  or  institution)  located  at ,  established  for 

the  encouragement  of  the  arts  and  sciences,  (or  are  imported  for  the  purpose  of  erecting  a  public  monument.)  and 
ar«  ^     intended  for  sale,  nor  for  any  other  purpose  than  is  hereinbefore  expressed." 

A  bond  13  required  from  the  society  or  institution,  with  two  good  and  sufficient  sureties,  in  a  penalty  equal  to 
«  J  •!  duties  conditioned  for  the  payment  of  the  lawful  duties  accruing  on  all  the  articles  embract'd  in  the 
amaavit  and  bond,  should  any  of  such  articles  be  sold,  transferred,  or  used  contrary  to  the  provisions  and  intent 
Oi  tne  above  act,  and  for  such  payment  prior  to  the  withdrawal  of  any  of  the  articles  from  the  custody  and  pos- 
session of  the  association  or  institution  for  whicht  hey  were  imported.    (S.  S.,  3612 


MARCH  1,  1879.  117 

March  1,  1879. 

(U.  S.  Statutes  at  Large,  Vol.  XX.,  p.  327.) 

Chap.  125.  An  Act  to  amend  the  Laws  relating  to  Internal  Revenue. 

"IMPOETED  LIQUOR  STAMPS,"  &c. 

2266.  Sec.  11.  All  distilled  spirits,  wines,  and  malt  liquors,  imported  in  pipes, 
Ebogsheads,  tierces,  barrels,  casks,  or  other  similar  packages,  shall  be  first  placed 
In  public  store  or  bonded  warehouse,  and  shall  not  be  removed  therefrom  until 
;he  same  shall  have  been  inspected,  marked,  and  branded  by  a  United  Stales 
5ustoms-gauger,  and  a  stamp  affixed  to  each  package,  indicating  the  date  and 
particulars  of  such  inspection ;  and  the  Secretary  of  the  Treasury  is  hereby 
tuthorized  to  prescribe  the  form  of,  and  provide,  the  requisite  stamps,  and  to 

Lake  all  regulations  which  he  may  deem  necessary  and  proper  for  carrying 
the  foregoing  requirements  into  effect.  Any  pipe,  hogshead,  tierce,  barrel, 
jask,  or  other  package  withdrawn  from  public  store  or  bonded, warehouse 
ifter  the  thirtieth  day  of  June,  eighteen  hundred  and  seventy-nine,  purporting 
bo  contain  imported  liquor,  found  without  having  thereon  the  stamp  hereby 
required,  shall  be,  with  its  contents,  forfeited  to  the  United  States ;  and  when- 
ever any  cask  or  package  of  imported  distilled  spirits  of  not  less  than  five  wine- 
jallons  is  filled  for  shipment,  sale,  or  delivery  on  the  premises  of  any  wholesale 
Gquor  dealer,  the  same  shall  be  stamped  with  a  special  stamp  for  imported 
'  urits,  under  such  rules  and  regulations  as  the  Commissioner  of  Internal 

levenue  has  prescribed,  or  may  hereafter  prescribe,  in  the  case  of  domestic 
listilled  spirits. 

2267.  Sec.  12.  Every  person  who  empties  or  draws  off,  or  causes  to  be 
emptied  or  drawn  off,  the  contents  of  any  package  of  imported  liquors  stamped 
as  above  required,  shall,  at  the  time  of  such  emptying,  efface,  obliterate,  and 
destroy  the  stamp  thereon,  and  also  all  other  marks  or  brands  which  shall 
have  been  placed  thereon  in  accordance  with  the  law  or  regulations  concern- 
ing imported  liquors;  and  no  cask  or  other  package,  such  as  is  hereinbefore 
mentioned,  in  which  distilled  spirits,  wines,  or  malt  liquors  have  been  im- 
ported, shall  be  used  to  contain  domestic  distilled  spirits,  under  penalty  of  the 
forfeiture  of  such  re-used  cask  or  package  and  the  contents  thereof.  Every 
cask  or  other  package  from  which  the  stamp  for  imported  liquors  required 
by  this  act  to  be  placed  thereon  shall  not  be  effaced,  obliterated,  or  destroyed, 
on  emptying  such  package,  shall  be  forfeited,  and  the  same  may  be  seized  by 
any  officer  of  internal  revenue  wherever  found;  and  all  the  provisions  and 
penalties  of  section  thirty-three  hundred  and  twenty-four  of  the  Revised  Stat^ 
utes  of  the  United  States,  relating  to  empty  casks  or  packages  from  which  the 
marks,  brands,  or  stamps  have  not  been  effaced  or  obliterated,  and  relating  to 
the  removal  of  stamps  from  packages,  and  to  having  in  possession  any  stamps 
so  removed,  shall  apply  to  the  stamps  for  imported  spirits  herein  provided  for, 
and  to  the  casks  or  other  packages  on  which  such  stamps  shall  have  been 
used. 

2268.  Sec  13.  If  any  person  shall  purchase  or  sell,  with  the  imported-liquor 
stamp  herein  required  remaining  thereon,  or  any  of  the  marks  or  brands  which 
shall  have  been  placed  thereon  in  accordance  with  the  laws  or  regulations 
concerning  imported  liquors  remaining  thereon,  any  cask  or  other  package, 
after  the  same  has  been  once  used  to  contain  imported  liquors  and  has  been 
emptied;  or  if  any  person  shall  use  or  have  in  possession  such  cask. or  pack- 
age, with  any  imitation  of  such  marks  or  brands,  for  the  purpose  of  placing 
domestic  distilled  spirits  therein  for  sale;  or  shall,  for  such  purpose,  manufac- 
ture, use,  or  have  in  possession  any  cask  or  package  made  in  imitatio*i  of,  or 
intended  to  be  in  the  similitude  of,  such  imported  casks  or  packages,  with  any 
imitation  of  such  marks  or  brands  thereon,  every  such  cask  or  pat?kage,  with 


118  DIGEST  OF  STATUTES. 

its  contents,  if  any,  shall  be  forfeited  to  the  United  States.  And  every  such 
person  who  shall  violate  any  of  the  provisions  of  this  section  shall  be  liable  to 
a  penalty  of  two  hundred  dollars  for  every  such  cask  or  package  so  purchased, 
sold,  manufactured,  used,  or  had  in  possession. 

TOBACCO. 

2269.  Sec.  14.  On  and  after  the  first  day  of  May  eighteen  hundred  and 
seventy-nine,  there  shall  be  levied  and  collected  upon  all  snuff  manufactured 
of  tobacco,  or  any  substitute  for  tobacco,  ground,  dry,  damp,  pickled,  scented, 
or  otherwise,  of  all  descriptions,  when  prepared  for  use;  and  upon  all  chewing 
and  smoking  tobacco,  fine-cut,  cavendish,  plug  or  twist,  cut  or  granulated,  of 
every  description;  on  tobacco  twisted  by  hand  or  reduced  into  a  condition  to 
be  consumed  or  in  any  manner  other  than  the  ordinary  mode  of  drying  and 
curing,  prepared  for  sale  or  consumption,  even  if  prepared  without  the  use  of 
any  machine  or  instrument  and  without  being  pressed  or  sweetened,  and  all 
on  fine  cut  shorts  and  refuse  scraps,  clippings,  cuttings,  and  sweepings  of 
tobacco,  a  tax  of  sixteen  cents  per  pound. 

2270.  That  the  sixth  subdivision  of  section  thirty-two  hundred  and  forty- 
four  (2058-9)  be  amended  to  read  as  follows : 

Sixth.  Dealers  in  leaf  tobacco,  except  retail  dealers  in  leaf-tobacco,  as  herein- 
after defined,  shall  pay  twenty-five  dollars.  Every  person  shall  be  regarded 
as  a  dealer  in  leaf- tobacco  whose  business  it  is,  for  himself  or  on  commission, 
to  sell,  or  offer  for  sale,  or  consign  for  sale  on  commission,  leaf-tobacco;  and 
payment  of  a  special  tax  as  dealer  in  tobacco,  manufacturer  of  tobacco,  manu- 
facturer of  cigars,  or  any  other  special  tax,  shall  not  exempt  any  person  deal- 
ing in  leaf-tobacco  from  the  payment  of  the  special  tax  therefor  hereby  re- 
quired. But  no  farmer  or  planter,  nor  the  executor  or  administrator  of  such 
farmer  or  planter,  nor  the  guardian  of  any  minor,  shall  be  required  to  pay  a 
special  tax  as  a  dealer  in  leaf-tobacco,  for  selling  tobacco  produced  by  said 
farmer  or  planter,  or  by  said  executor,  administrator,  or  guardian,  or  received 
by  either  of  them  as  rents  from  tenants  who  have  produced  the  same  on  the 
land  of  said  farmer,  planter,  or  minor:  Provided,  That  nothing  in  this  section 
shall  be  construed  to  exempt  from  a  special  tax  any  farmer  or  planter  who, 
by  peddling  or  otherwise,  sells  leaf-tobacco  at  retail  directly  to  consumers,  or 
who  sells  or  assigns,  consigns,  transfers,  or  disposes  of,  to  persons  other  than 
those  who  have  paid  a  special  tax  as  leaf-dealers  or  manufacturers  of  tobacco, 
snuff,  or  cigars,  or  to  persons  purchasing  leaf-tobacco  for  export. 

2271.  ''No  sheriff  or  other  officer  acting  under  order  or  process  of  any  court 
or  magistrate,  nor  trustee,  or  other  fiduciary,  legally  acting  under  the  powers 
vested  in  him,  shall  be  liable  to  said  special  tax  as  a  dealer  or  retail  dealer  in 
selling  tobacco  under  such  authority.  And  no  purchaser  at  any  sale  by  such 
sheriff,  officer,  trustee,  or  fiduciary^  shall  be  held  liable  to  any  other  tax  or  re- 
striction as  to  a  sale  of  tobacco  so  purchased  than  he  would  have  been  had 
sucJi  purchaser  been  the  producer  thereof  on  his  own  land. 

2272.  "Dealers  in  leaf-tobacco  shall  sell  onl}^  to  other  dealers  who  have  paid 
a  special  tax  as  such,  and  to  manufacturers  of  tobacco,  snuff,  or  cigars,  and  to 
such  persons  as  are  known  to  be  purchasers  of  leaf-tobacco  for  export :  Pro- 
vided, It  shall  be  lawful  for  any  licensed  manufacturer  of  cigars  to  purchase 
leaf-tobacco  of  any  licensed  dealer  or  other  licensed  manufacturer  in  quantities 
less  than  the  original  package,  for  use  in  his  own  manufactory  exclusively." 
(2059.} 

That  section  thirty-three  hundred  and  sixty-two  (2065  to  2070)  be,  and  the 
same  is  hereby,  amended  by  striking  out  all  after  said  number,  and  substi^at- 
ing  therefor  the  following : 

2273.  "  All  manufactured  tobacco  shall  be  put  up  and  prepared  by  the  manu- 
facturer for  sale,  or  removal  for  sale  or  consumption,  in  packages  of  the  follow- 
ing description,  and  in  no  other  manner :  (2065.) 


MARCH  1,  1879.  119 

2274.  ''  All  snuff,  in  packages  containing  one-half,  one,  two,  three,  four,  six, 
eight,  and  sixteen  ounces,  or  in  bladders  and  in  jars  containing  not  exceeding 
twenty  pounds ;  (2066). 

2275.  "•  All  fine-cut  chewing-tobacco,  and  all  other  kinds  of  tobacco  not  other- 
wise provided  for,  in  packages  containing  one,  two,  three,  four,  eight,  and  six- 
teen ounces,  except  that  fine-cut  chewing-tobacco  may,  at  the  option  of  the 

fmanufacturer,  be  put  up  in  wooden  packages  containing  ten,  twenty,  forty,  and 

[sixty  pounds  each  ;  (2067). 

2276.  *' All  smoking-tobacco  and  all  cut  and  granulated  tobacco  other  than 
[fine-cut  chewing,  all  shorts,  the  refuse  of  fine-cut  chewing,  which  hr.s  passed 

through  a  riddle  of  thirty-six  meshes  to  the  square  inch,  and  all  refuse  scraps, 
jlippings,  cuttings,  and  sweepings  of  tobacco,  in  packages  containing  two,  three, 
four,  eight,  and  sixteen  ounces  each ;  (2068). 

2277.  "  All  cavendish,  plug,  and  twist  tobacco,  in  wooden  packages  not  ex- 
Seeding  two  hundred  pounds  net  weight.  (2069.) 

2278.  "And  every  such  wooden  package  shall  have  printed  or  marked 
thereon  the  manufacturer's  name  and  place  of  manufacture,  the  registered 
lumber  of  the  manufactory,  and  the  gross  weight,  the  tare,  and  the  net  weight 
)f  the  tobacco  in  each  package:  Provided^  That  these  limitations  and  descrip- 
tions of  packages  shall  not  apply  to  tobacco  and  snuff  transported  in  bond  for 
jxportation  and  actually  exported:  And  'provided  further^  That  fine-cut  shorts, 
the  refuse  of  fine-cut  chewing-tobacco,  refuse  scraps,  clippings,  cuttings,  and 
iweepings  of  tobacco,  may  be  sold  in  bulk  as  material,  and  without  the  pay- 
Hent  of  tax,  by  one  manufacturer  directly  to  another  manufacturer,  or  for  ex- 
port, under  such  restrictions,  rules,  and  regulations  as  the  Commissioner  of 
tnternal  Eevenue  may  prescribe:  And  provided  further,  That  wood,  metal, 
j>aper,  or  other  materials  may  be  used  separately  or  in  combination  for  pack- 
ing tobacco,  snuff,  and  cigars,  under  such  regulations  as  the  Commissioner  of 
Internal  Revenue  may  establish."  (2070.) 

That  section  thirty-three  hundred  and  seventy-one  (2075)  be  amended  by 
rtriking  out  all  after  the  said  number  and  substituting  therefor  the  following: 

2279.  "Whenever  any  manufacturer  of  tobacco,  snuff,  or  cigars,  sells,  or  re- 
loves  for  sale  or  consumption,  any  tobacco,  snuff',  or  cigars,  upon  which  a  tax 

Is  required  to  be  paid  by  stamps,  without  the  use  of  the  proper  stamps,  it  shall 
■>e  the  duty  of  the  Commissioner  of  Internal  Revenue,  within  a  period  of  not 
Lore  than  two  years  after  such  sale  or  removal,  upon  satisfactory  proof,  to 
jtimate  the  amount  of  tax  which  has  been  omitted  to  be  paid,  and  to  make 
m  assessment  therefor,  and  certify  the  same  to  the  collector.  The  tax  so  as- 
5ssed  shall  be  in  addition  to  the  penalties  imposed  by  law  for  such  sale  or  re- 
loval:  Provided,  however,  That  no  such  assessment  shall  be  made  until  and 
ifter  notice  to  the  manufacturer  of  the  alleged  sale  and  removal  to  show  cause 
igainst  such  assessment ;  and  the  Commissioner  of  Internal  Revenue  shall, 
)on  a  full  hearing  of  all  the  evidence,  determine  what  assessment,  if  any 
lould  be  made." 

2280.  That  section  thirty-three  hundred  and  seventy-seven  (2081)  be,  and 
ic  same  is  hereby,  amended  by  adding  thereto  the  following  words:  "^Pro- 
vided, That  scraps,  cuttings,  and  clippings  of  tobacco  imported  from  any 
foreign  country  may,  after  the  proper  customs  duty  has  been  paid  thereon,  be 
withdrawn  in  bulk  without  the  payment  of  the  internal-revenue  tax,  and 
transferred  as  material  directly  to  the  factory  of  a  manufacturer  of  tobacco  or 
snuff,  or  of  a  cigar  manufacturer,  under  such  restrictions  and  i*egulations-  as 
shall  be  prescribed  by  the  Commissioner  of  Internal  Revenue  and  approved, 
by  the  Secretary  of  the  Treasury." 

Sec.  16.  That  section  thirty-three  hundred  and  eighty-six  (2082)  be-,  and  the 
same  is  hereby,  amended  by  striking  out  all  after  the  said  number,  and  sub- 
stituting therefor  the  following: 

2281.  "There  shall  be  an  allowance  of  drawback  on  tobacco,  snuff,  and 
cigars  on  which  the  tax  has  been  paid  by  suitable  stamps-  affixed  thereto  be- 


120  DIGEST  OF  STATUTES. 

fore  removal  from  the  place  of  manufacture,  when  the  same  are  exported, 
equal  in  amount  to  the  value  of  the  stamps  found  to  have  been  so  affixed;  the 
evidence  that  the  stamps  were  so  affixed,  and  the  amount  of  tax  so  paid,  and 
of  the  subsequent  exportation  of  the  said  tobacco,  snuff,  and  cigars,  to  be 
ascertained  under  such  regulations  as  shall  be  prescribed  by  the  Commissioner 
of  Internal  Revenue,  and  approved  by  the  Secretary  of  the  Treasury.  Any 
sums  found  to  be  due  under  the  provisions  of  this  section  shall  be  paid  by  the 
warrant  of  the  Secretary  of  the  Treasury  on  the  Treasurer  of  the  United 
States,  out  of  any  money  arising  from  internal  duties  not  otherwise  appropri- 
ated: Provided,  That  no  claim  for  an  allowance  of  drawback  shall  be  enter- 
tained or  allowed  until  a  certificate  from  the  collector  of  customs  at  the  port 
from  which  the  goods  have  been  exported,  or  other  evidence  satisfactory  to 
the  Commissioner  of  Internal  Eevenue,  has  been  furnished,  that  the  stamps 
affixed  to  the  tobacco,  snuff,  or  cigars  entered  and  cleared  for  export  to  a 
foreign  country  were  totally  destroyed  before  such  clearance;  nor  until  the 
claimant  has  filed  a  bond,  with  good  and  sufficient  sureties,  to  be  approved  by 
the  collector  of  the  district  from  which  the  goods  are  shipped,  in  a  penal  sum 
double  the  amount  of  the  tax  for  which  said  claim  is  made,  that  he  will  pro- 
cure, within  a  reasonable  time,  evidence  satisfactory  to  the  Commissioner  of 
Internal  Kevenue  that  said  tobacco,  snuff,  or  cigars  have  been  landed  at  any 
port  without  the  jurisdiction  of  the  United  States,  or  that  after  shipment  the 
same  were  lost  at  sea,  and  have  not  been  relanded  within  the  limits  of  the 
United  States." 

2282.  That  section  thirty-three  hundred  and  eighty-seven  (2082)  be,  and 
the  same  is  hereby,  amended  by  striking  out,  after  the  words  "shall  be  con- 
ditioned that,"  in  the  second  sentence,  the  words  "he  shall  not  employ  any 
person  to  manufacture  cigars  who  has  not  been  duly  registered  as  a  cigar 
maker." 

That  section  thirty-three  hundred  and  ninety-two  (2083)  be,  and  the  same 
is  hereby,  amended  by  striking  out  all  after  the  said  number,  and  substituting 
therefor  the  following: 

2283.  "All  cigars  shall  be  packed  in  boxes  not  before  used  for  that  purpose, 
containing,  respectively,  twenty-five,  fifty,  one  hundred,  two  hundred,  two 
hundred  and  fifty,  or  five  hundred  cigars  each;  and  every  person  who  sells, 
or  offers  for  sale,  or  delivers,  or  offers  to  deliver,  any  cigars  in  any  other  form 
than  in  new  boxes  as  above  described,  or  who  packs  in  any  box  any  cigars  in 
excess  of  the  number  provided  by  law  to  be  put  in  each  box  respectively,  or 
who  falsely  brands  any  box,  or  affixes  a  stamp  on  any  box  denoting  a  less 
amount  of  tax  than  that  required  by  law,  shall  be  fined  for  each  offense  not 
less  than  one  hundred  dollars  nor  more  than  one  thousand  dollars,  and  be  im- 
prisoned not  less  than  six  months  nor  more  than  two  years:  Provided,  That 
nothing  in  this  section  shall  be  construed  as  preventing  the  sale  of  cigars  at 
retail  by  retail  dealers  who  have  paid  the  special  tax  as  such  from  boxes 
packed,  stamped,  and  branded  in  the  manner  prescribed  by  law:  And  provided 
further,  That  every  manufacturer  of  cigarettes  shall  put  up  all  the  cigarettes 
that  he  either  manufactures  or  has  made  for  him,  and  sells  or  removes  for  con- 
sumption or  use,  in  packages  or  parcels  containing  ten,  twenty,  fifty,  or  one 
hundred  cigarettes  each,  and  shall  securely  affix  to  each  of  said  packages  or 
parcels  a  suitable  stamp  denoting  the  tax  thereon,  and  shall  properly  cancel 
the  same  prior  to  such  sale  or  removal  for  consumption  or  use,  under  such 
regulations  as  the  Commissioner  of  Internal  Revenue  shall  prescribe;  and  all 
cigarettes  imported  from  a  foreign  country  shall  be  packed,  stamped,  and  the 
stamps  canceled  in  like  manner,  in  addition  to  the  import  stamp  indicating 
inspection  of  the  custom-house,  before  they  are  withdrawn  therefrom." 

That  section  thirty -three  hundred  and  ninety-seven  (2088)  be,  and  the  same 
is  hereby,  amended  by  striking  out  all  after  the  said  number,  and  substituting 
therefor  the  following: 

2284.  "  Whenever  any  cigars  are  removed  from  any  manufactory,  or  place 


MARCH  1,  1879.  121 

where  cigars  are  made,  without  being  packed  in  boxes  as  required  by  the  pro- 
visions of  this  chapter,  or  without  the  proper  stamp  thereon  denoting  the  tax,  or 
without  stamping,  indenting,  burning,  or  impressing  into  each  box,  in  a  legible 
and  durable  manner,  the  number  of  the  cigars  contained  therein,  the  number 
of  the  manufactory,  and  the  number  of  the  district  and  State,  or  without  prop- 
erly affixing  thereon  and  canceling  the  stamp  denoting  the  tax  on  the  same, 
or  are  sold,  or  offered  for  sale,  not  properly  boxed  and  stamped,  they  shall  be 
forfeited  to  the  United  States.  And  every  person  who  commits  any  of  the 
above-described  offenses  shall  be  fined  for  each  such  offense  not  less  than  one 
hundred  dollars  nor  more  than  one  thousand  dollars,  and  imprisoned  not  less 
than  six  months  nor  more  than  two  years.  And  every  person  who  packs 
cigars  in  any  box  bearing  a  false  or  fraudulent  or  counterfeit  stamp,  or  who 
affixes  to  any  box  containing  cigars  a  stamp  in  the  similitude  or  likeness  of 
any  stamp  required  to  be  used  by  the  laws  of  the  United  States,  whether  the 
same  be  a  customs  or  internal- revenue  stamp,  or  who  buys,  receives,  or  has  in 
his  possession  any  cigars  on  which  the  tax  to  which  they  are  liable  has  not 
been  paid,  or  who  removes,  or  causes  to  be  removed,  from  any  box  any  stamp 
denoting  the  tax  on  cigars,  with  intent  to  use  the  same,  or  who  uses,  or  per- 
mits any  other  person  to  use,  any  stamp  so  removed,  or  who  receives,  buys, 
sells,  gives  away,  or  has  in  his  possession  any  stamp  so  removed,  or  who  makes 
any  other  fraudulent  use  of  any  stamp  intended  for  cigars,  or  who  removes 
from  the  place  of  manufacture  any  cigars  not  properly  boxed  and  stamped  as 
required  by  law,  shall  be  deemed  guilty  of  a  felony,  »and  shall  be  fined  not  less 
than  one  hundred  dollars  mor  more  than  one  thousand  dollars,  and  imprisoned 
not  less  than  six  months  nor  more  than  three  years:  Provided,  That  cigars 
packed  expressly  for  export,  and  which  shall  be  exported  to  a  foreign  country 
under  the  restrictions  and  regulations  prescribed  by  the  -Commissioner  of  In- 
ternal Eevenue,  and  approved  by  the  Secretary  of  the  "Treasury,  shall  be  ex- 
em])t  from  the  provisions  of  this '  section,  and  also  from  the  provisions  of 
section  thirty-three  hundred  and  ninety-three  of  the  llevised  Statutes,  requir- 
ing a  label  to  be  affixed  to  each  box." 

2285.  Sec.  19.  That  the  proviso  to  section  thirty-four  hundred  and  thirty 
of  the  Revised  Statutes  is  hereby  amended  to  read  as  follows  : 

^^  Provided^  That  lucifer  or  friction  matches,  and  cigar-lights,  and  wax-tapers, 
and  all  articles  upon  which  a  tax  is  imposed  by  law,  as  enumerated  and  men- 
tioned in  Schedule  A,  following  section  thirty-four  hundred  and  thirty-seven 
of  the  Revised  Statutes,  may  be  removed  from  the  place  of  manufacture  for 
export  to  a  foreign  country,  without  payment  of  tax,  or  affixing  stamps  thereto, 
under  such  regulations  as  the  Commissioner  of  Internal  Revenue  may  prescribe." 

2286.  Sec.  20.  [That  under  such  regulations  and  requirements  as  to  stamps, 
bonds  and  other  security  as  shall  be  prescribed  by  the  Commissioner  of  In- 
ternal Revenue,  any  manufacturer  of  perfumery,  medicines,  or  preparations  for 
export,  manufacturing  the  same  in  a  duly  constituted  manufacturing  warehouse, 
shall  be  authorized  to  withdraw,  in  original  packages,  from  any  distillery-ware- 
house, so  much  alcohol  as  he  may  require  for  the  said  purpose,  without  the  pay- 
ment of  the  internal-revenue  tax  thereon.]  {Repealed.  See  Sec.  14,  Act  of 
May  28,  1880,  chap.  108,  post,  2299.) 

2287.  Sec.  21.  That  the  word  "  gallon,"  wherever  used  in  the  internal  reve- 
nue law,  relating  to  beer,  lager  beer,  ale,  porter,  and  other  similar  fermented 
liquors,  shall  be  held  and  taken  to  mean  a  wine  gallon,  the  liquid  measure  con- 
taining two  hundred  and  thirty-one  cubic  inches. 

2288.  Sec.  23.  That  wherever  in  any  of  the  foregoing  sections  of  this  act  the 
Revised  Statutes  are  referred  to,  it  shall  be  held  to  mean  the  "  edition  of  eighteen 
hundred  and  seventy -eight." 


122  DIGEST  OF  STATUTES. 

March  3,  1879. 

(IT.  S.  Statutes  at  Large,  Vol.  XX.,  p.  355.) 

Chap.  180.  An  Act  making  Appropriations  for  the  Service  of  the  Post  Office  Department  for  the 
fiscal  year  ending  June  thirtieth,  eighteen  hundred  and  eighty,  and  for  other  Purposes, 

2289.  Sec.  17 Printed  matter  other  than  books  received  in  the  mails 

from  foreign  countries  under  the  provisions  of  postal  treaties  or  conventions 
shall  be  free  of  customs  duty,  and  books  which  are  admitted  to  the  inter- 
national mails  exchanged  under  the  provisions  of  the  Universal  Postal  Union 
Convention,  may,  when  subject  to  customs  duty,  be  delivered  to  addresses  in 
the  United  States  under  such  regulations  for  the  collection  of  duties  as  may  be 
agreed  upon  by  the  Secretary  of  the  Treasur}^  and  the  Postmaster-General. 

2290.  Sec.  19.  That  "printed  matter"  within  the  intendment  of  this  act  is 
defined  to  be  the  reproduction  upon  paper,  by  any  process  except  that  of  hand- 
writing, of  any  words,  letters,  characters,  figures,  or  images,  or  of  any  combina- 
tion thereof,  not  having  the  character  of  an  actual  and  personal  correspondence. 
(For  further  information  as  to  postal  acts,  see  post,  Part  IV.,  pp.  81-84.) 


June  30,  1879. 

(U.  S.  Statutes  at  Laege,  Vol.  XXL,  p.  44.) 

Chap.  54.  An  Act  relating  to  Vessels  not  propelled  by  Sail  or  Internal  Motive-Power  of  their  oim, 

and  for  other  Purposes. 

2291.  The  provisions  of  title  fifty  of  the  Revised  Statutes  of  the  United 
States  shall  not  be  so  construed  as  to  require  the  payment  of  any  fee  or  charge 
for  the  enrolling  or  licensing  of  vessels,  built  in  the  United  States  and  owned 
by  citizens  thereof,  not  propelled  by  sail  or  by  internal  motive-power  of  their 
own,  and  not  in  any  case  carrying  passengers,  whether  navigating  the  internal 
waters  of  a  State  or  the  navigable  watersof  the  United  States,  and  not  engaged 
in  trade  with  contiguous  foreign  territory,  nor  shall  this  or  any  existing  law 
be  construed  to  require  the  enrolling,  registering,  or  licensing  of  any  flatboat, 
barge,  or  like  craft  for  the  carriage  of  freight,  not  propelled  by  sail  or  by  inter- 
nal motive-power  of  its  own,  on  the  rivers  or  lakes  of  the  United  States. 


July  1,  1879. 

(U.  S.  Statutes  at  Large,  Vol.  XXL,  p.  48.) 

Chap.  64.  An  Act  to  put  Salts  of  Quinine  and  Sulphate  of  Quinine  on  the  Free  lAsL 

2292.  From  and  after  the  passage  of  this  act  the  importation  of  salts  of  qui- 
nine and  sulphate  of  quinine  shall  be  exempt  from  custom  duties  ;  and  all  law«;» 
inconsistent  herewith  are  hereby  repealed.     (1400.) 


March  10,  1880. 

(U.  S.  Statutes  at  Laege,  Vol.  XXL,  p.  67.) 
Chap.  37. — An  Act  to  amend  section  three  thousand  and  twenty  of  the  Revised  Statutes. 

2293.  That  section  three  thousand  and  twenty  of  the  Revised  Statutes  be  sa 
amended  as  to  read  as  follows : 


APRIL  1,  1880. -MAY  27,  1880.  123 

Sec.  3020.  Where  fire-arms,  scales,  balances,  shovels,  spades,  axes,  hatchets, 
hammers,  plows,  cultivators,  mowing-machines,  and  reapers,  manufactured  with 
stock  or  handles  made  of  wood  grown  in  the  United  States,  are  exported  for 
benefit  of  drawback  under  the  preceding  section,  such  articles  shall  be  entitled 
to  such  drawback  in  all  cases  where  the  imported  material  exceeds  one-half  of 
the  value  of  the  material  used.  And  where  cans,  manulactured  in  whole  or  in 
part  of  imported  material,  filled  with  products  grown  or  produced  in  the  United 
States,  are  exported  for  benefit  of  such  drawback,  the  same  shall,  in  all  cases, 
be  entitled  to  the  drawback  provided  for  in  the  preceding  section  where  the 
imported  material  used  in  the  manufacture  of  such  cans  shall  equal  seventy  per 
centum  of  the  value  of  all  the  material  used  in  the  manufacture  thereof. 


April  1,  1880. 

(U.  S.  Statutes  at  Laege,  Vol.  XXL,  p.  70.) 

Chap.  42.  An  Act  to  authorize  and  direct  the  Commissioner  of  Agriculture  to  attend,  in  person  or 
by  deputy,  the  International  Sheep  and  Wool  Show,  to  be  held  in  the  Centennial  buildings,  Fair- 
mount  Park,  Philadelphia,  in  September,  Anno  Domini  eighteen  hundred  and  eighty,  and  to  make 
a  full  and  complete  report  of  the  same,  and  for  other  Purposes. 

2294.  That  the  Commissioner  of  Agriculture  be,  and  he  is  hereby,  authorized 
and  directed  to  attend  in  person  or  by  deputy,  the  International  Sheep  and 
Wool  Show  to  be  held  in  the  Centennial  buildings,  Fairraount  Park,  Philadel- 
phia, in  September,  Anno  Domini  eighteen  hundred  and  eighty,  and  to  make  a 
full  and  complete  report  of  the  same. 

2295.  Sec.  2.  All  sheep  and  wool  which  shall  be  imported  for  the  sole  pur- 
pose of  exhibition  at  the  international  show  hereinbefore  mentioned,  shall  be 
admitted  without  the  payment  of  duty  or  customs  fees  or  charges,  under  such 
regulations  as  the  Secretary  of  the  Treasury  may  prescribe :  Provided^  That 
all  sheep  and  wool  which  shall  be  sold  in  the  United  States,  or  withdrawn  for 
consumption  therein  at  any  time  after  such  importation,  shall  be  subject  to  the 
duties,  if  any,  imposed  on  like  imports  by  the  revenue  laws  in  force  at  the  date 
of  importation:  And  provided  further^  That  in  case  any  sheep  or  wool  im- 
ported under  the  provisions  of  this  act  shall  be  withdrawn  for  consumption,  or 
shall  be  sold  without  payment  of  the  duty  required  by  law,  all  the  penalties  pre- 
scribed bj^  the  revenue  laws  shall  be  applied  and  enforced  against  such  imports 
and  against  the  person  who  may  be  guilty  of  such  withdrawal  or  sale. 


May  27,  1880. 

(U.  S.  Statutes  at  Laege,  Vol.  XXL,  p.  143.) 

Chap.  106.  An  Act  to  amend  and  re-enact  Sections  Twenty-jive  hundred  and  fifty-two  and  Twenty- 
five  hundred  and  fifty-three  of  the  Reoised  Statutes. 

2296.  That  paragraph  four  of  section  twenty-five  hundred  and  fifty-two  of  the 
Revised  Statutes  be,  and  the  same  is  hereby,  amended,  so  that  it  shall  read : 
"The  district  of  Yorktown:  To  comprise  all  the  waters  and  shores  from  the 
point  forming  the  south  shore  of  the  mouth  of  the  Rappahannock  River,  and 
from  the  mouth  of  York  River  to  Cappahoosic,  in  which  Yorktown  shall  be  the 
port  of  entry,  and  East  River  and  Cumberland  ports  of  delivery." 

2297.  Sec.  2.  And  that  paragraph  seventh  of  section  twenty-five  hundred  and 
fift3^-two  of  the  Revised  Statutes  be,  and  the  same  is  hereby,  amended,  so  that 
it  shall  read:  "The  district  of  Richmond:  To  comprise  all  the  waters  and 
shores  of  the  James  River,  from  its  junction  with  the  Appomattox  River  to  the 
highest  tide-waters  of  the  James  River,  and  all  the  waters  and  shores  of  the  York 


124  DIGEST  OF  STATUTES. 

River  from  Cappaboosic  to  its  head,  and  the  waters  and  shores  of  the  Pamun- 
key  and  Mattaponi  Rivers  to  the  highest  tide-waters  in  said  rivers,  in  which  the 
port  of  entry  shall  extend  from  Richmond  and  Manchester  to  Bermuda  Hun- 
dreds, and  to  West  Point,  at  the  head  of  York  River." 

2298.  Sec.  3.  And  that  paragraph  seventh  of  section  twenty-five  hundred  and 
fifty-three  of  the  Revised  Statutes  be,  and  the  same  is  hereby,  amended,  so  that 
it  shall  read:  "In  the  district  of  Richmond,  a  collector  and  a  surveyor,  who 
shall  reside  at  Richmond ;  a  surveyor,  who  shall  reside  at  Bermuda  Hundred ; 
and  a  deputy  collector,  who  shall  reside  at  West  Point." 


May  28,  1880. 

(IT.  S.  Statutes  at  Large,  Vol.  XXI.,  p.  145.) 

Chap.  108.  An  Act  to  amend  the  Laws  in  Relation  to  Internal  Revenue. 

2299.  Sec.  14.  That  section  twent}^  of  an  act,  entitled  "An  act  to  amend  the 
laws  relating  to  internal  revenue,"  approved  March  first,  eighteen  hundred  and 
seventy-nine,  be  amended  by  striking  out  all  after  the  numiber  of  said  section 
and  substituting  therefor  the  following: 

"  That  under  such  regulations  and  requirements  as  to  stamps,  bonds,  and 
other  security  as  shall  be  prescribed  by  the  Commissioner  of  Internal  Revenue, 
any  manufacturer  of  medicines,  preparations,  compositions,  perfumeries,  cos- 
metics, cordials,  and  other  liquors,  for  export,  manufacturing  the  same  in  a  duly 
constituted  manufacturing  warehouse,  shall  be  authorized  to  withdraw,  in  origi- 
nal packages,  from  any  distillery- warehouse,  so  much  distilled  spirits  as  he  may 
require  for  the  said  purpose,  without  the  payment  of  the  internal-revenue  tax 
thereon." 


June  10,  1880. 

(U.  S.  Statutes  at  Lakge,  Vol.  XXI,,  p.  173.) 

Chap.  190.  An  Act  to  amend  the  Statutes  in  relation  to  Immediate  Transportation  of  Dutiable  Goods, 

and  for  other  Purposes. 

2300.  That  when  any  merchandise,  other  than  explosive  articles,  and  articles 
in  bulk  not  provided  for  in  section  [four^  (2311)  of  this  act,  imported  at  the 
ports  of  New  York,  Philadelphia,  Boston,  Baltimore,  Portland  and  Bath,  in 
Maine,  Chicago,  Port  Huron,  Detroit,  New  Orleans,  Norfolk,  Charleston,  Savan- 
nah, Mobile,  Galveston,  Pensacola,  Florida,  Cleveland,  Toledo,  and  San  Fran- 
cisco, shall  appear,  by  the  invoice  or  bill  of  lading  and  manifest  of  the  import- 
in.g  vessel,  to  be  consigned  to  and  destined  for  either  of  the  ports  specified  in 
the  seventh  section  of  this  act,  the  collector  at  the  port  of  arrival  shall  allow 
the  said  merchandise  to  be  shipped  immediately  after  the  entrj^  prescribed  in 
section  two  of  this  act  has  been  made. 

2301.  Sec.  2.  That  the  collector  at  the  port  of  first  arrival  shall  retain  in  his 
oflfice  a  permanent  record  of  such  merchandise  so  to  be  forwarded  to  the  port 
of  destination,  and  such  record  shall  consist  of  a  copy  of  the  invoice  and  an 
entry  whereon  the  duties  shall  be  estimated  as  closely  as  possible  on  the  mer- 
chandise so  shipped,  but  no  oaths  shall  be  required  on  the  said  entry.  Such 
merchandise  shall  not  be  subject  to  appraisement  and  liquidation  of  duties  at 
the  port  of  first  arrival,  but  shall  undergo  such  examination  as  the  Secretary 
of  the  Treasury  shall  deem  necessary  to  verify  the  invoice ;  and  the  same  ex- 
amination and  appraisement  thereof  shall  be  required  and  had  at  the  port  of 
destination  as  would  have  been  required  at  the  port  of  first  arrival  if  such  mer- 
chandise had  been  entered  for  consumption  or  warehouse  at  such  port. 

2302.  Sec.  3.  That  such  merchandise  shall  be  delivered  to  and  transported 


MARCH  10,  1880.  125 

by  common  carriers,  to  be  designated  for  this  purpose  by  the  Secretary  of  the 
Treasury,  and  to  and  by  none  others ;  and  such  carriers  shall  be  repponsible  to 
the  United  States  as  common  carriers  for  the  safe  delivery  of  such  merchandise 
to  the  collector  at  the  port  of  its  destination;  and  before  an}'  such  carriers  shall 
be  permitted  to  receive  and  transport  any  such  merchandise,  they  shall  become 
bound  to  the  United  States  in  bonds  of  such  form  and  amount,  and  with  such 
conditions  not  inconsistent  with  law,  and  such  security  as  the  Secretary  of  the 
Treasury  shall  require. 

2303.  Sec.  4.  That  sections  twenty-eight  hundred  and  fifty-three  and  twenty- 
eight  hundred  and  fifty-five  of  the  Revised  Statutes  of  the  United  States  be, 
and  the  same  are  hereby,  so  amended  as  to  require  that  all  invoices  of  merchan- 
dise imported  from  any  foreign  country  and  intended  to  be  transported  with- 
out appraisement  to  any  of  the  ports  mentioned  in  the  seventh  section  of  this 
act,  shall  be  made  in  quadruplicate ;  and  that  the  consul,  vice-consul,  or  com- 
mercial agent,  to  whom  the  same  shall  be  produced,  shall  certify  each  of  said 
quadruplicates  under  his  hand  and  official  seal  in  the  manner  required  by  sec- 
tion twenty-eight  hundred  and  fifty-five  of  the  Revised  Statutes,  and  shall  then 
deliver  to  the  person  producing  the  same  two  of  the  quadruplicates,  one  to  be 
used  in  making  entry  at  the  port  of  first  arrival  of  the  merchandise  in  the 
United  States,  and  one  to  be  used  in  making  entry  at  the  port  of  destination, 
file  another  in  his  office,  there  to  be  carefully  preserved,  and  as  soon  as  practi- 
cable transmit  the  remaining  one  to  the  collector  or  surveyor  of  the  port  of 
final  destination  of  the  merchandise :  Provided^  however^  That  no  additional 
fee  shall  be  collected  on  account  of  any  service  performed  under  the  require- 
ments of  this  section. 

2304.  Sec.  5.  That  merchandise  transported  under  the  provisions  of  this  act 
shall  be  convened  in  cars,  vessiels,  or  vehicles  securely  fastened  with  locks  or 
seals,  under  the  exclusive  control  of  the  officers  of  the  customs  ;  and  merchan- 
dise may  also  be  transported  under  the  provisions  of  this  act  by  express  com- 
panies, on  passenger  trains,  in  safes  and  trunks,  which  shall  be  of  such  size, 
character,  and  description,  and  secured  in  such  manner  as  shall  be  from  time 
to  time  prescribed  by  the  Secretary ;  and  in  cases  where  merchandise  shall  be 
imported  in  boxes  or  packages  too  large  to  be  included  within  the  safes  or 
trunks  so  prescribed,  such  merchandise  may  be  transported,  under  the  provi- 
sions of  this  act,  by  such  express  companies,  in  a  separate  compartment  of  the 
car,  secured  in  such  manner  as  shall  from  time  to  time  be  prescribed  by  the 
Secretary  of  the  Treasury ;  and  merchandise,  such  as  pig-iron,  spiegel-iron, 
scrap-iron,  iron  ore,  railroad-iron,  and  similar  articles  commonly  transported 
upon  platform  or  flat  cars,  may  be  transported,  under  the  provisions  of  this  act, 
upon  such  platform  or  flat  cars,  and  the  weight  of  such  merchandise  so  trans- 
ported shall  be  ascertained  in  all  cases  before  shipment,  and  ordinary  railroad 
scales  may  be  used  for  such  purpose;  and  inspectors  shall  be  stationed  at  proper 
points  along  the  designated  routes,  or  upon  any  car,  vessel,  vehicle,  or  train,  at 
the  discretion  of  the  Secretary  of  the  Treasury,  and  at  the  expense  of  the  com- 
panies, respectively.  Such  merchandise  shall  not  be  unladen  or  transshipped 
between  the  ports  of  first  arrival  and  final  destination,  unless  authorized  by  the 
regulations  of  the  Secretary  of  the  Treasury  in  cases  which  may  arise  from  a 
ditfercnce  in  the  gauge  of  railroads,  or  from  accidents,  or  from  legal  interven- 
tion, or  when  by  reason  of  the  length  of  the  route  the  cars,  after  due  inspection 
by  customs  officers,  shall  be  considered  unsafe  or  unsuitable  to  proceed  further, 
or  from  low  water,  ice,  or  other  unavoidable  obstruction  to  navigation  ;  and  in 
no  case  shall  there  be  permitted  any  breaking  of  the  original  packages  of  such 
merchandise. 

2305.  Sec.  6.  That  merchandise  so  destined  for  immediate  transportation 
shall  be  transferred,  under  proper  supervision,  directly  from  the  importing  ves- 
sel to  the  car,  vessel,  or  vehicle  in  which  the  same  is  to  be  transported  to  its 
final  destination. 

2306.  Sec.  t.  That  the  privilege  of  immediate  transportation  shall  extend  to 


126  DIGEST  OF  STATUTES. 

the  ports  of  New  York  and  Buffalo,  in  New  York ;  Burlington,  in  Vermont ; 
Boston,  in  Massachusetts ;  Providence  and  Newport,  in  Rhode  Island ;  New 
Haven,  Middletown,  and  Hartford, in  Connecticut;  Philadelphia  and  Pittsburg, 
in  Pennsylvania;  Baltimore,  Crisfield,and  Annapolis, in  Maryland;  Wilmington, 
and  Seaford,  in  Delaware ;  Salem,  Massachusetts ;  Georgetown,  in  the  District 
of  Columbia;  Norfolk,  Richmond,  and  Petersburg, in  Virginia;  Wilmington  and 
Newbern,  in  North  Carolina;  Charleston  and  Port  Royal,  in  South  Carolina; 
Savannah  and  Brunswick,  in  Georgia;  New  Orleans,  in  Louisiana;  Portland 
and  Bath,  in  Maine  ;  Portsmouth,  in  New  Hampshire;  Chicago,  Cairo,  Alton, 
and  Quincy,  in  Illinois ;  Detroit,  Port  Huron,  and  Grand  Haven,  in  Michigan ; 
St.  Louis,  Kansas  Cit}^,  and  St.  Joseph,  in  Missouri;  St.  Paul,  in  Minnesota; 
Cincinnati,  Cleveland,  and  Toledo,  in  Ohio  ;  Milwaukee  and  La  Crosse,  in  Wis- 
consin ;  Louisville,  in  Kentucky ;  San  Francisco,  San  Diego,  and  Wilmington, 
in  California ;  Portland,  in  Oregon ;  Memphis,  Nashville,  and  Knoxville,  in 
Tennessee  ;  Mobile,  in  Alabama ;  and  Evansville,  in  Indiana ;  and  Galveston, 
Houston,  Brownsville,  Corpus  Christi,  and  Indianola,  in  Texas ;  Omaha,  in 
Nebraska;  Dubuque,  I3urlington,  and  Keokuk,  in  Iowa;  Leavenworth,  in  Kan- 
sas ;  Tampa  Bay,  Fernandina,  Jacksonville,  Cedar  Keys,  Key  West,  and  Apa- 
lachicola,  in  Florida:  Provided^  That  the  privilege  of  transportation  herein 
conferred  shall  not  extend  to  any  place  at  which  there  are  not  the  necessary 
officers  for  the  appraisement  of  merchandise  and  the  collection  of  duties. 

2307.  Sec.  8.  That  sections  twenty-nine  hundred  and  ninety,  twenty-nine  hun- 
dred and  ninety-one,  twenty  nine  hundred  and  ninety  two,  twenty-nine  hundred 
and  ninety-three,  twenty-nine  hundred  and  ninety-four,  twenty-nine  hundred 
and  ninety-five,  twenty-nine  hundred  and  ninety-six,  and  twenty-nine  hundred 
and  ninety-seven  of  the  Revised  Statutes  be,  and  the  same  are  hereby,  repealed. 

2808.  Sec.  9.  That  no  merchandise  shall  be  Shipped  under  the  provisions  of 
this  act  after  such  merchandise  shall  have  been  landed  ten  days  from  the  im- 
porting vessel,  and  merchandise  not  entered  within  such  time  shall  be  sent  to 
a  bonded  warehouse  by  the  collector  as  unclaimed,  and  held  until  regularly 
entered  and  appraised. 

2309.  Sec.  10.  That  section  twenty-nine  hundred  and  eighty-one  of  the  Re- 
vised Statutes  be  amended  so  as  to  read  as  follows  :  "  That  whenever  the  proper 
officer  of  the  customs  shall  be  duly  notified  in  writing  of  the  existence  of  a  lien 
for  freight  upon  imported  goods,  wares,  or  merchandise  in  his  custody,  he  shall, 
before  delivering  such  goods,  wares,  or  merchandise  to  the  importer,  owner,  or 
consignee  thereof,  give  seasonable  notice  to  the  party  or  parties  claiming  the 
lien ;  and  the  possession  by  the  officers  of  customs  shall  not  affect  the  discharge 
of  such  lien,  under  such  regulations  as  the  Secretary  of  the  Treasury  may  pre- 
scribe; and  such  officer  may  refuse  the  delivery  of  such  merchandise  from  any 
public  or  bonded  warehouse,  or  other  place  in  which  the  same  shall  be  deposited, 
until  proof  to  his  satisfaction  shall  be  produced  that  the  freight  thereon  has 
been  paid  or  secured  ;  but  the  rights  of  the  United  States  shall  not  be  prejudiced 
thereby,  nor  shall  the  United  States  or  its  officers  be  in  any  manner  liable  for 
losses  consequent  upon  such  refusal  to  deliver.  If  merchandise  so  subject  to  a 
lien  regarding  which  notice  has  been  filed,  shall  be  forfeited  to  the  United  States 
and  sold,  the  freight  due  thereon  shall  be  paid  from  the  proceeds  of  such  sale 
in  the  same  manner  as  other  charges  and  expenses  authorized  by  law  to  be  paid 
therefrom  are  paid,'' 

2310.  Sec.  II.  That  this  act  shall  take  effect  and  be  in  force  from  and  after 
the  first  day  of  July,  Anno  Domini  eighteen  hundred  and  eighty. 


JUNE  14,  1880.  127 

June  14,  1880. 
(U.  S.  Statutes  at  Large,  Vol.  XXI.,  p.  198.) 

Chap.  214.  An  Act  to  amend  an  Act  entitled  "An  Act  to  amend  the  Statutes  in  relation  to  Invnw- 
diate  Transportation  of  Dutiable  Goods,  and  for  other  Purposes.'^ 

2311.  That  in  the  act  entitled  "An  Act  to  amend  the  statutes  in  relation  to 
immediate  transportation  of  dutiable  goods,  and  tor  other  purposes,"  approved 
June  tenth,  eighteen  hundred  and  eighty,  the  words  **  section  lour,"  where  they 
occur  in  the  first  section  of  the  act,  be  changed  to  "section  five."  (2161.) 


June  14,  1880. 

(U.  S.  Statutes  at  Large,  Vol.  XXI.,  p.  309.) 

[No.  52.]  Joint  Resolution  for  the  Relief  of  certain  Persons  in  respect  of  Duties  demanded  of  them 
upon  the  import  of  certain  Articles  named  therein. 

2312.  Whereas,  By  a  circular  of  the  Secretary  of  the  Treasur}^,  issued  in 
eighteen  hundred  and  seventy  eight,  after  a  decision  of  a  case  between  the 
United  States  and  an  importer  in  the  Circuit  Court  of  the  United  States  for 
the  Southern  District  of  New  York,  all  the  articles  named  in  the  following 
resolution  were  directed  to  be  imported  on  payment  of  a  duty  of  thirty -five  per 
cent,  ad  valorem  /and 

Whereas,  The  Secretary  of  the  Treasury,  by  letter  of  March  twelfth,  eighteen 
hundred  and  eighty,  to  the  House  of  Representatives,  has  communicated  his 
purpose  to  revoke  said  circular,  and  subject  said  articles  to  the  specific  duty 
imposed  by  existing  law  on  all  band,  hoop,  and  scroll  iron  ;  and 

Whereas,  It  is  represented,  that  confiding  in  the  said  circular  of  the  year 
eighteen  hundred  and  seventy-eight,  parties  have  contracted  for  such  articles  to 
be  imported  under  the  duty  of  thirty -five  per  centum  ad  valorem,  and  it  is  right 
and  proper  to  relieve  them  from  the  efi'ect  of  the  change  of  orders  by  the  Sec- 
retary of  the  Treasury  upon  his  construction  of  the  existing  law,  but  without 
intending  to  alter  existing  law,  or  to  interpret  by  legislative  act  the  efiect 
thereof,  leaving  that  to  the  judicial  tribunals,  except  as  to  the  special  cases 
herein  provided  for ;  therefore, 

2313.  Besolved^  etc.,  That  the  Secretary  of  the  Treasury  be,  and  he  is  hereby 
authorized  and  directed  to  cause  to  be  levied  upon  all  articles  under  the  desig- 
nation of  ''  cut  hoops,"  "  hoops  cut  to  length,"  "  hoops  cut  and  punched,"  and 
"barrel  hoops,"  the  duty  of  thirty-five  per  centum  ad  valorem,  which  shall  be 
shown  to  the  satisfaction  of  the  Secretary  of  the  Treasury  to  have  been  ordered 
under  bona  fide  and  absolute  contracts  made  and  entered  into  prior  to  March 
twelfth,  eighteen  hundred  and  eigiity,  and  which  shall  be  imported  from  any 
foreign  country  into  the  United  States,  prior  to  the  first  day  of  January,  eighteen 
hundred  and  eighly-one. 

2314.  And  the  amount  of  any  duties,  in  excess  of  thirty-five  per  centum  ad 
valorem,  paid  since  tiie  twelfth  day  of  March,  eighteen  hundred  and  eighty,  upon 
any  of  the  articles  hereinbefore  named,  which  shall  be  shown  as  aforesaid  to 
have  been  imported  under  such  contracts,  shall  be  refunded  to  the  parties  enti- 
tled thereto  out  of  any  money  in  the  Treasury,  not  otherwise  appropriated. 


128  DIGEST  OF  STATUTES. 

March  3,  1881. 

(U.  S.  Statutes  at  Large,  Vol.  XXI.,  p.  502.) 

Chap.  138. — An  act  to  authorize  the  registration  of  trade-marks  and  protect  the  same. 

2315.  That  owners  of  trade-marks  used  in  commerce  with  foreign  nations, 
or  with  the  Indian  tribes,  provided  such  owners  shall  be  domiciled  in  the 
United  States,  or  located  in  any  foreign  country  or  tribes  which  by  treaty,  con- 
vention or  law,  affords  similar  privileges  to  citizens  of  the  United  States,  may 
obtain  registration  of  such  trade-marks  by  complying  with  the  following  re- 
quirements : 

First.  By  causing  to  be  recorded  in  the  Patent  Office  a  statement  specifying 
name,  domicile,  location,  and  citizenship  of  the  party  applying;  the  class  of 
merchandise  and  the  particular  description  of  goods  comprised  in  such  class 
to  which  the  particular  trade-mark  has  been  appropriated  ;  a  description  of  the 
trade-mark  itself,  with  fac-similes  thereof,  and  a  statement  of  the  mode  in 
which  the  same  is  applied  and  affixed  to  goods,  and  the  length  of  time  during 
which  the  trade-mark  has  been  used. 

Second.  By  paying  into  the  Treasury  of  the  United  States  the  sum  of  twenty- 
five  dollars,  and  complying  with  such  regulations  as  may  be  prescribed  by  the 
Commissioner  of  Patents. 

2316.  Sec.  2.  That  the  application  prescribed  in  the  foregoing  section  must, 
in  order  to  create  any  right  whatever  in  favor  of  the  party  filing  it,  be  accom- 
panied by  a  written  declaration  verified  by  the  person,  or  by  a  member  of  a 
firm,  or  by  an  officer  of  a  corporation  applying,  to  the  effect  that  such  party 
has  at  the  time  a  right  to  the  use  of  the  trade-mark  sought  to  be  registered, 
and  that  no  other  person,  firm,  or  corporation  has  the  right  to  such  use,  either 
in  the  identical  form  or  in  any  such  near  resemblance  thereto  as  might  be  cal- 
culated to  deceive  ;  that  such  trade-mark  is  used  in  commerce  with  foreign  na- 
tions or  Indian  tribes,  as  above  indicated ;  and  that  the  description  and  fac- 
similes presented  for  registry  truly  represent  the  trade-mark  sought  to  be 
registered. 

Sec.  3.  That  the  time  of  the  receipt  of  any  such  application  shall  be  noted 
and  recorded.  But  no  alleged  trade-mark  shall  be  registered  unless  the  same 
appear  to  be  lawfully  used  as  such  by  the  applicant  in  foreign  commerce  or 
commerce  with  Indian  tribes,  as  above  mentioned,  or  is  within  the  provision  of 
a  treaty,  convention,  or  declaration  with  a  foreign  power ;  nor  which  is  merely 
the  name  of  the  applicant  ;  nor  which  is  identical  with  a  registered  or  known 
trade-mark  owned  by  another  and  appropriate  to  the  same  class  of  merchan- 
dise, or  which  so  nearly  resembles  some  other  person's  lawful  trade-mark  as  to 
be  likely  to  cause  confusion  or  mistake  in  the  mind  of  the  public,  or  to  deceive 
purchasers.  In  an  application  for  registration  the  Commissioner  of  Patents 
shall  decide  the  presumptive  lawfulness  of  claim  to  the  alleged  trade-mark ; 
and  in  any  dispute  between  an  applicant  and  a  previous  registrant,  or  between 
applicants,  he  shall  follow,  so  far  as  the  same  ma}^  be  applicable,  the  practice 
of  courts  of  equity  of  the  United  States  in  analogous  cases. 

2317.  Sec.  4.  That  certificates  of  registry  of  trade-marks  shall  be  issued  in 
the  name  of  the  United  States  of  America,  under  the  seal  of  the  Department  of 
the  Interior,  and  shall  be  signed  by  the  Commissioner  of  Patents,  and  a  record 
thereof,  together  with  printed  copies  of  the  specifications,  shall  be  kept  in 
books  for  that  purpose.  Copies  of  trade-marks  and  of  statements  and  declara- 
tions filed  therewith  and  certificates  of  registry  so  signed  and  sealed  shall  be 
evidence  in  any  suit  in  which  such  trade-marks  shall  be  brought  in  contro- 
versy. 

2318.  Sec.  5.  That  a  certificate  of  registry  shall  remain  in  force  for  thirty 
years  from  its  date  ;  except  in  cases  where  the  trade-mark  is  claimed  for  and 
applied  to  articles  not  manufactured  in  this  country,  and  in  which  it  receives 
protection  under  the  laws  of  a  foreign  country  for  a  shorter  period,  in  which 
case  it  shall  cease  to  have  any  force  in  this  country  by  virtue  of  this  act  at  the 


APRIL  7,  1882.  12a 

time  that  such  trade-mark  ceases  to  be  exclusive  propert}^  elsewhere.  At  any 
time  during  the  six  months  prior  to  the  expiration  of  the  term  of  thirty  years 
such  registration  may  be  renewed  on  the  same  terms,  and  for  a  like  period. 

2319.  Sec.  6.  That  applicants  for  registration  under  this  act  shall  be  credited 
for  any  fee,  or  part  of  a  fee,  heretofore  paid  into  the  Treasury  of  the  United 
States  with  intent  to  procure  protection  for  the  same  trade-mark. 

2320.  Sec.  7.  That  registration  of  a  trade  mark  shall  be  prima  facie  evidence 
of  ownership.  Any  person  who  shall  reproduce,  counterfeit,  copy  or  colorably 
imitate  any  trade-mark  registered  under  this  act  and  alfix  the  same  to  mer- 
chandise of  substantially  the  same  descriptive  properties  as  those  described  in 
the  registration,  shall  be  liable  to  an  action  on  the  case  for  damages  for  the 
wrongful  use  of  said  trade-mark,  at  the  suit  of  the  owner  thereof;  and  the 
party  aggrieved  shall  also  have  his  remedy  according  to  the  course  of  equity 
to  enjoin  the  wrongful  use  of  such  trade-mark  used  in  foreign  commerce  or 
commerce  with  Indian  tribes,  as  aforesaid,  and  to  recover  compensation  there- 
for in  any  court  having  jurisdiction  over  the  person  guilty  of  such  wrongful 
acts;  and  courts  of  the  United  States  shall  have  original  and  appellate  juris- 
diction in  such  cases  without  regard  to  the  amount  in  controversy. 

2321.  Sec.  8.  That  no  action  or  suit  shall  be  maintained  under  the  provisions 
of  this  act  in  any  case  when  the  trade-mark  is  used  in  any  unlawful  business, 
or  upon  any  article  injurious  in  itself,  or  which  mark  has  been  used  with  the 
design  of  deceiving  the  public  in  the  purchase  of  merchandise,  or  under  any 
certificate  of  registry  fraudulently  obtained. 

2322.  Sec.  9.  That  any  person  who  shall  procure  the  registry  of  a  trade- 
mark, or  of  himself  as  the  owner  of  a  trade-mark  or  an  entry  respecting  a 
trade-mark,  in  the  office  of  the  Commissioner  of  Patents,  by  a  false  or  fraudu- 
lent representation  or  declaration,  orally  or  in  writing,  or  by  any  fraudulent 
means,  shall  be  liable  to  pay  any  damages  sustained  in  consequence  thereof  to 
the  injured  party,  to  be  recovered  in  an  action  on  the  case. 

2323.  Sec.  10.  That  nothing  in  this  act  shall  prevent,  lessen,  impeach,  or 
avoid  any  remedy  at  law  or  in  equity  which  any  party  aggrieved  by  any  wrong- 
ful use  of  any  trade-mark  might  have  had  if  the  provisions  of  this  act  had  not 
been  passed. 

2324.  Sec  11.  That  nothing  in  this  act  shall  be  construed  as  unfavorably 
affecting  a  claim  to  a  trade-mark  after  the  terra  of  registration  shall  have  ex- 
pired ;  nor  to  give  cognizance  to  an}'  court  of  the  United  States  in  an  action 
or  suit  between  citizens  of  the  same  State,  unless  the  trade-mark  in  controversy 
is  used  on  goods  intended  to  be  transported  to  a  foreign  countr}',  or  in  lawful 
commercial  intercourse  with  an  Indian  tribe. 

2325.  Sec  12.  That  the  Commissioner  of  Patents  is  authorized  to  make  rules 
and  regulations  and  prescribe  forms  for  the  transfer  of  the  right  to  use  trade- 
marks and  for  recording  such  transfers  in  his  office. 

2326.  Sec  13.  That  citizens  and  residents  of  this  country  wishing  the  pro- 
tection of  trade-marks  in  any  foreign  country,  the  laws  of  which  require  regis- 
tration here  as  a  condition  precedent  to  getting  such  protection  there,  may 
register  their  trade-marks  for  that  purpose  as  is  above  allowed  to  foreigners, 
and  have  certificate  thereof  from  the  Patent  Office. 


April  7,  1882. 

(U.  S.  Statutes  at  Large,  Vol.  XXII.,  p.  41.) 

Chap.  73. — An  act  to  admit  free  of  duty  articles  inteiuled  for  exhibition  at  the  National  Minin(fand 
Industrial  Exposition  to  be  hdd  in  the  city  of  Denver,  in  the  year  eighteen  hundred  and  eighty- 
two. 

2327.  That  all  articles  which  shall  be  imported  for  the  sole  purpose  of  ex- 
hibition at  the  National  Mining  and  Industrial  Exposition  to  be  held  in 
the  city  of  Denver,  in  the  year  eighteen  hundred  and  eighty-two  shall  be  ad- 

9 


130  DIGEST  OF  STATUTES. 

mitted  without  the  payment  of  duty  or  custom  fees,  or  charges,  under  such 
regulations  as  the  Secretary  of  the  Treasury  shall  prescribe.  Provided,  That 
all  such  articles  as  shall  be  sold  in  the  United  States,  or  withdrawn  for  con- 
sumption therein  at  any  time  after  such  importation,  shall  be  subject  to  the 
duties,  if  any,  imposed  upon  like  articles  by  the  revenue  laws  in  force  at  the 
date  of  importation.  And  provided  further,  That  in  case  any  articles  imported 
under  provisions  of  this  act,  shall  be  withdrawn  for  consumption,  or  shall  be 
sold  without  payment  of  duty  as  required  by  law,  all  the  penalties  prescribed 
by  the  revenue  laws  shall  be  applied  and  enforced  against  such  articles  and 
against  the  persons  who  may  be  guilty  of  such  withdrawal  or  sale. 


April  25,  1882. 

(U.  S.  Statutes  at  Large,  Vol.  XXII.,  p.  49.) 

Chap.  89. — An  act  to  amend  section  three  thousand  and  sixty-six  of  the  Revised  Statutes  of  the 
United  States,  in  relation  to  the  authority  to  issue  warrants. 

That  section  three  thousand  and  sixty-six  of  chapter  ten,  title  thirty-four, 
of  the  Revised  Statutes  of  the  United  States,  be  amended  so  as  to  read  as 
follows : 

2328.  "  Sec.  3066.  If  any  collector,  naval  officer,  surveyor,  or  other  person 
specially  appointed  by  either  of  them,  or  inspector,  shall  have  cause  to  suspect 
a  concealment  of  any  merchandise  in  any  particular  dwelling-house,  store- 
building,  or  other  place,  they,  or  either  of  them,  upon  proper  application  on 
oath  to  any  justice  of  the  peace,  or  district  judge  of  cities,  police  justice,  or 
any  judge  of  the  circuit  or  district  court  of  the  United  States,  or  any  Com- 
missioner of  the  United  States  circuit  court,  shall  be  entitled  to  a  warrant  to 
enter  such  house,  store,  or  other  place,  in  the  daytime  only,  and  there  to  search 
for  such  merchandise ;  and  if  any  shall  be  found,  to  seize  and  secure  the  same 
for  trial ;  and  all  such  merchandise,  upon  which  the  duties  shall  not  have  been 
ipaid,  or  secured  to  be  paid,  shall  be  forfeited." 


May  6,  1882. 

(U.  S.  Statutes  at  Large,  Vol.  XXII.,  p.  58.) 

Chap.  120. — An  act  to  repeal  the  discriminating  duties  on  goods  produced  east  oj  the  Cape  of  Good 

Hope. 

2329.  That  section  two  thousand  five  hundred  and  one  of  the  Revised  Stat- 
utes of  the  United  States  which  reads  as  follows: 

^'  There  shall  be  levied,  collected,  and  paid  on  all  good,  wares,  and  merchan- 
dise of  the  growth  or  produce  of  the  countries  east  of  the  Cape  of  Good  Hope 
(except  wool,  raw  cotton  and  raw  silk,  as  reeled  from  the  cocoon,  or  not  further 
advanced  than  tram,  thrown,  or  organzine,)  when  imported  from  places  west 
of  the  Cape  of  Good  Hope,  a  duty  of  ten  per  centum  ad  valorem  in  addition 
to  the  duties  imposed  on  any  such  article  when  imported  directly  from  the 
place  or  places  of  their  growth  or  production,"  be  and  the  same  is  hereby  re- 
pealed from  and  after  the  first  day  of  January,  eighteen  hundred  and  eighty- 
three. 


June  28,  1882. 

(U.  S.  Statutes  at  Large,  Vol.  XXII.,  p.  116.) 

Chap.  253. — An  act  to  admit  free  of  duty  articles  intended  for  the  exhibition  of  art  and  industry  to 
he  held  at  Boston,  Massachusetts,  during  the  year  eighteen  hundred  and  eighty-three. 

'2330.  That  all  articles  which  shall  be  imported  for  the  sole  purpose  of  exhi- 
bition at  the  exhibition  of  art  and  industry  to  be  held  at  the  city  of  Boston,  in 


AUGUST  5,  1882.— AUGUST  7,  1882.  131 

the  State  of  Massachusetts,  in  the  year  eighteen  hundred  and  eighty-three, 
shall  be  admitted  without  the  payment  of  duty  or  of  custom  fees  or  charges, 
under  such  regulations  as  the  Secretary  of  the  Treasury  sliall  prescribe  :  Pro- 
vided^ That  all  such  articles  as  shall  be  sold  in  the  United  States,  or  withdrawn 
for  consumption  therein,  at  any  time  after  such  importation,  shall  be  subject  to 
the  duties,  if  any,  imposed  on  like  articles  by  the  revenue  laws  in  force  at  the 
date  of  importation :  And  provided  further^  That  in  c^se  any  articles  imported 
under  the  provisions  of  this  act  shall  be  withdrawn  for  consumption,  or  shall 
be  sold  without  payment  of  duty  as  required  by  law,  all  the  penalties  prescribed 
by  the  revenue  laws  shall  be  applied  and  enforced  against  such  articles  and 
against  the  persons  who  may  be  guilty  of  such  withdrawal  or  sale. 

2331.  Sec.  2.  That  the  entire  stock  of  each  exhibitor,  consisting  of  goods, 
wares,  and  merchandise  imported  by  him  and  which  may  be  in  said  buildings 
is  hereby  declared  liable  for  the  payment  of  duties  accruing  on  any  portion 
thereof,  in  case  of  the  removal  of  such  portion  from  said  buildings  without 
payment  of  the  lawful  duties  thereon. 

2332.  Sec.  3.  That  the  penalties  prescribed  by,  and  the  provisions  contained 
in,  section  three  thousand  and  eighty-two  of  the  Revised  Statutes,  shall  be  deemed 
and  held  to  apply  in  the  case  of  any  goods,  wares,  or  merchandise  which  may 
be  in  said  buildings  sold,  delivered,  or  removed  without  payment  of  duties,  in 
the  same  manner  as  if  such  goods,  wares,  or  merchandise  had  been  imported 
contrary  to  law  ;  and  the  article  or  articles  so  sold,  delivered,  or  removed,  shall 
be  deemed  and  held  to  have  been  so  imported,  with  the  knowledge  of  the  par- 
ties respectively  concerned  in  such  sale,  delivery,  or  removal. 


» 


August  5,  1882. 

(U  S.  Statutes  at  Large,  Vol.  XXII.,  p.  298.) 

Chap.  393. — An  act  relating  to  the  registration  of  trade-marks. 


2333.  That  nothing  contained  in  the  law  entitled  "  An  act  to  authorize  the 
registration  of  trade-marks  and  protect  the  same,"  approved  March  third, 
eighteen  hundred  and  eighty-one,  shall  prevent  the  registry  of  any  lawful  trade- 
mark rightfull}^  used  b}^  the  applicant  in  foreign  commerce  or  commerce  with 
Indian  tribes  at  the  time  of  the  passage  of  said  act. 


August  7,  1882. 

(U.  S.  Statutes  at  Laege,  Vol.  XXII.,  p.  301.) 

Chap.  431. — An  a/it  to  correct  an  error  in  section  twenty-five  hundred  and/our  of  the  Revised  Stat- 
utes of  the  United  States. 

2334.  That  the  paragraph  beginning  with  the  words  "clothing,  ready-made 
and  wearing  apparel,"  under  schedule  M  of  section  twentj^-five  [hundred  and 
four]  of  the  Revised  Statutes  of  the  United  States,  be^  and  the  same  is  hereby, 
amended  by  the  insertion  of  the  word  "wool"  before  the  word  '^silk"  in  two 
places  where  it  was  omitted  in  the  revision  of  the  said  statutes ;  so  that  the 
same  shall  read  as  follows : 

"  Clothing,  ready-made,  and  wearing  apparel  of  every  description,  of  what- 
ever material  composed,  except  wool,  silk  and  linen,  made  up  or  manufactured 
wholly  or  in  part  by  the  tailor,  seamstress,  or  manufacturer,  not  otherwise  pro- 
vided for,  caps,  gloves,  leggins,  mitts,  socks,  stockings,  wove  shirts  and  draw- 
ers, and  all  similar  articles  made  on  frames  of  whatever  material  composed,  ex- 
cept wool,  silk,  and  linen,  worn  by  men,  women,  or  children,  and  not  otherwise 
provided  for,  articles  worn  by  men,  women,  or  children,  of  whatever  material 
composed,  except  wool,  silk  and  linen,  made  up,  or  made  wholly  or  in  part  by 
hand,  not  otherwise  provided  for :  thirty-five  per  cent,  ad  valorem." 


132  DIGEST  OF  STATUTES. 

August  8,  1882. 

(U.  S.  Statutes  at  Laege,  Vol.  XXII.,  p.  372.) 

Chap.  473. — An  act  to  repeal  so  much  of  section  thirty-three  hundred  and  eighty-five  of  the  Revised 
Statutes  as  imposes  an  export  tax  on  tobacco. 

That  section  thirty-three  hundred  and  eighty-five  of  the  Revised  Statutes,  as 
amended  by  the  act  approved  June  eighth,  eighteen  hundred  and  eighty,  be 
amended  and  re-enacted  so  as  to  read  as  follows : 

2335.  "Sec.  3385.  Manufactured  tobacco,  snuff,  and  cigars  intended  for  im-, 
mediate  exportation  ma^^  after  being  properl}^  inspected,  marked,  and  branded, 
be  removed  from  the  manufactory  in  bond  without  having  affixed  thereto  the 
stamps  indicating  the  payment  of  the  tax  thereon.  The  removal  of  such  to- 
bacco, snuff,  and  cigars  from  the  manufactory  shall  be  made  under  such  regu- 
lations, and  after  making  such  entries,  and  executing  and  filing  with  the  col- 
lector of  the  district  from  which  the  removal  is  to  be  made  such  bonds  and 
bills  of  lading,  and  giving  such  other  additional  security  as  may  be  prescribed 
by  the  Commissioner  of  Internal  Revenue  and  approved  by  the  Secretary  of 
the  Treasury.  There  shall  be  affixed  to  each  package  of  tobacco,  snuff,  and 
cigars  intended  for  immediate  export,  before  it  is  removed  from  the  manufac- 
tory, an  engraved  stamp  indicative  of  such  intention.  Such  stamp  shall  be 
provided  and  furnished  to  the  several  collectors  als  in  the  case  of  other  stamps, 
and  they  shall  account  for  the  use  of  th©  same.  When  the  manufacturer  has 
made  the  proper  entries,  filed  the  bonds,  and  otherwise  complied  with  the  re- 
quirements of  law  and  the  regulations  as  herein  provided,  the  collector  shall 
issue  to  him  a  permit  for  the  removal,  accurately  describing  the  tobacco,  snuff, 
and  cigars,  to  be  shipped,  the  number  and  kinds  of  packages,  the  number  of 
pounds,  the  marks  and  brands,  the  State  and  collection  district  from  which  the 
same  are  shipped,  the  number  of  the  manufactorj^  and  the  manufacturer's  name, 
the  port  from  which  the  said  tobacco,  snufi*,  and  cigars  are  to  be  exported,  and 
the  route  or  routes  over  which  the  same  are  to  be  sent  to  the  port  of  shipment. 
Upon  the  presentation  to  the  collector  of  internal  revenue  of  a  detailed  report 
from  the  inspectors  of  customs,  and  a  certificate  of  the  collector  of  customs  at 
the  port  from  which  the  goods  are  to  be  exported  that  the  goods  removed  from 
the  manufactory  under  bond  and  described  in  the  permit  of  the  collector  of  in- 
ternal revenue  have  been  received  by  the  said  collector  of  customs,  and  that 
the  said  goods  were  duly  laden  on  board  of  a  foreign-bound  vessel,  naming  the 
vessel,  and  that  the  said  merchandise  was  entered  on  the  outward  manifest  of 
said  vessel,  and  that  the  said  vessel  and  cargo  were  duly  cleared  from  said 
port,  and  on  the  payment  of  the  tax  or  deficiency,  if  any,  the  bonds,  which 
have  been  given  or  shall  hereafter  be  required  to  be  given  under  the  provisions 
of  this  section  shall  be  canceled.  Every  person  who,  with  the  intent  to  defraud 
the  revenue  laws  of  the  United  States,  relands  or  causes  to  be  relanded  within 
the  jurisdiction  of  the  United  States  any  manufactured  tobacco,  snuff,  or  cigars 
which  have  been  shipped  for  exportation  under  the  provisions  of  this  act,  with- 
out properly  entering  such  tobacco,  snuff,  or  cigars  at  the  custom-house,  and 
paying  the  proper  customs  and  internal  revenue  tax  thereon,  or  who  receives 
such  relanded  tobacco,  snuff,  or  cigars,  and  every  person  who  aids  or  abets  in 
such  relanding  or  receiving  such  tobacco,  snuff,  or  cigars,  shall,  on  conviction, 
be  fined  not  exceeding  five  thousand  dollars,  or  imprisoned  not  more  than  three 
years,  and  all  tobacco,  snufi*,  or  cigars  so  relanded  shall  be  forfeited  to  the 
United  States."  

December  23,  1882. 

(U.  S.  Statutes  at  Labge,  Vol.  XXII.,  p.  398.) 

Chap.  6. — An  act  to  amend  the  act  entitled '^  An  act  to  repeal  the  discriminating  duties  on  goods  pro- ' 
duced  east  of  the  Cape  of  Good  Hope,"  approved  May  fourth,  eighteen  hundred  and  eighty-two. 

2336.  That  the  act  entitled  "  An  act  to  repeal  the  discriminating  duties  on 
goods  produced  east  of   the  Cape  of  Good  Hope,"  approved   May  fourth. 


JANUARY  9,  1883.— JANUARY  13,  1883.  133 

eighteen  hundred  and  eighty-two,  be,  and  the  same  is  hereby,  amended  so  as 
to  read  as  follows  : 

"  That  section  twenty-five  hundred  and  one  of  the  Revised  Statutes  of  the 
United  States,  which  reads  as  follows  :  '  There  shall  be  levied,  collected,  and 
paid  on  all  goods,  wares,  and  merchandise  of  the  growth  or  produce  of  the 
countries  east  of  the  Cape  of  Good  Hope  (except  wool,  raw  cotton,  and  raw 
si4k,  as  reeled  from  the  cocoon,  or  not  further  advanced  than  tram,  thrown,  or 
organzine,)  when  imported  from  places  west  of  the  Cape  of  Good  Hope,  a  duty 
of  ten  per  centum  ad  valorem  in  addition  to  the  duties  imposed  on  any  such 
article  when  imported  directly  from  the  place  or  places  of  their  growth  or  pro- 
duction,' be,  and  the  same  is  hereby,  repealed  from  and  after  the  first  day  of 
January,  eighteen  hundred  and  eighty-three;  and  all  such  goods  as  ma}'  be  in 
public  store  or  warehouse  on  the  first  day  of  January,  eighteen  hundred  and 
eighty-three,  or  on  shipboard  in  port,  shall  be  subject  to  no  other  duty  than  if 
imported  after  that  day." 

January  9,  1883. 

(U.  S.  Statutes  at  Large,  Vol.  XXIL,  p.  401.) 

Chap.  16. — An  act  to  amend  section  thirty-three  hundred  and  sixty-two  of  the  Revised  Statutes  relat- 
ing to  the  tax  on  perique  tobacco. 

•  2337.  That  section  thirty-three  hundred  and  sixty-two,  as  amended  by  the 
act  of  March  first,  eighteen  hundred  and  seventy-nine,  be,  and  the  same  is 
hereby,  amended  by  inserting  after  the  words  "  or  for  export,''  and  before  the 
words  "  under  such  restrictions"  in  the  second  provision  of  said  section,  the 
following  words:  "And  perique  tobacco  may  be  sold  by  the  manufacturer  or 
producer  thereof,  in  the  form  of  carrottes,  directly  to  a  legally-qualified  manu- 
facturer, to  be  cut  or  granulated  and  used  as  material  in  the  manufacture  of 
cigarettes  or  smoking-tobacco,  without  the  payment  of  tax." 


January  9,  1883. 

(U.  S.  Statutes  at  Lakge,  Vol.  XXIL,  p.  402.) 

Chap.  17. — An  act  to  permit  grain  brought  by  Canadian  farmers  to  be  ground  at  mills  in  the  United 
States  adjacent  to  Canadian  territory,  under  mch  rules  and  regulations  as  may  be  prescribed  by 
the  Treasury  Department. 

2338.  That  grain  brought  into  the  United  States  in  wagons  or  other  ordinary 
road  vehicles,  by  farmers  residing  in  the  Dominion  of  Canada,  to  be  ground  by 
mills  owned  by  citizens  of  the  United  States,  shall  not  be  deemed  to  be  im- 
ported or  liable  to  import  duties:  Provided^  That  such  grain  shall  be  brought 
into  the  United  States  under  such  regulations  as  the  Treasury  Department  may 

)rescribe  to  prevent  fraud  and  evasion,  and  shall  be  returned  as  in  like  manner 
)rovided  by  such  regulations :  And  provided  further .,  That  entry  shall  be  made 
)f  and  duties  paid  upon  all  such  grain  as  shall  be  taken  or  received  by  mill- 
owners  as  tolls  for  such  grinding,  under  like  regulations  provided  by  the  Trea- 
iury  Department.  

January  13,  1883. 

(U.  S.  Statutes  at  Large,  Vol.  XXIL,  p.  402.) 

lAP.  24. — An  act  relating  to  exportation  of  tobacco,  snuff,  and  cigars,  in  bond,  free  of  lax,  to  ad- 
jacent foreign  territory. 

2339.  That  section  thirty-three  hundred  and  eighty-five  of  the  Revised  Stat- 
ites  of  the  United  States,  as  amended  by  the  act  of  June  ninth,  eighteen 
mndred  and  eighty,  be  further  amended  by  adding,  after  the  words  "  shall  be 
janceled,"  where  they  first  occur  therein,  the  following  words  :  "  But  when  the 


134  DIGEST  OF  STATUTES. 

goods  are  exported  to  an  adjacent  foreign  territory,  by  vessel  or  otherwise,  said 
bonds  shall  be  canceled  upon  such  proofs  of  exportation  as  may  be  prescribed 
by  the  Commissioner  of  Internal  Revenue,  with  the  approval  of  the  Secretary 
of  the  Treasur3^"  

February  10,  1883. 

(U.  S.  Statutes  at  Lakge,  Vol.  XXII.,  p.  413.) 

Chap.  XLII. — An  Act  to  encourage  the  holding  of  a    World^s  Industrial  and  Cotton  Centennial 
Exposition  in  the  year  eighteen  hundred  and  eighty-four. 

2340.  Whereas  it  is  desirable  to  encourage  for  celebration  the  one  hundredth 
anniversary  of  the  production,  manufacture,  and  commerce  of  cotton,  by  hold- 
ing, in  the  year  eighteen  hundred  and  eighty-four,  in  some  city  of  the  Union, 
to  be  selected  by  the  executive  committee  of  the  National  Cotton  Planters' 
Association  of  America,  an  institution  for  the  public  welfare,  incorporated  under 
the  laws  of  Mississippi,  a  World's  Industrial  and  Cotton  Centennial  Exposition, 
to  be  held  under  the  joint  auspices  of  the  United  States,  the  said  National  Cot- 
ton Planters'  Association  of  America,  and  of  the  city  in  which  it  may  be  located, 
and  in  which  cotton  in  all  its  conditions  of  culture  and  manufacture  will  be  the 
chief  exhibit,  but  which  is  designed  also  to  include  all  arts,  manufactures,  and 
products  of  the  soil  and  mine;  and 

2341.  Whereas  such  an  exhibition  should  be  national  and  international  in  its 
character,  in  which  the  people  of  this  country  and  other  parts  of  the  world  wh© 
are  interested  in  the  subject  should  participate,  it  should  have  the  sanction  of 
the  Congress  of  the  United  States:    Therefore, 

2342.  Be  it  enacted,  etc..  That  a  World's  Industrial  and  Cotton  Centennial 
Exposition  be  held  in  the  year  eighteen  hundred  and  eighty-four,  under  the  joint 
auspices  of  the  United  States  Government,  the  National  Cotton  Planters'  Asso- 
ciation of  America,  and  the  city  where  it  may  be  located. 

2343.  Sec.  2.  That  the  President  of  the  United  States  may  upon  the  recom- 
mendation of  the  executive  committee  of  the  National  Cotton  Planters'  Asso- 
ciation of  America,  appoint  six  United  States  commissioners,  and  upon  the 
recommendation  of  the  majority  of  subscribers  to  the  enterprise  in  the  city 
where  it  may  be  located,  may  appoint  seven  United  States  commissioners,  who, 
together,  shall  constitute  a  board  of  management  of  said  World's  Industrial 
and  Cotton  Centennial  Exposition. 

2344.  Sec.  3.  Tliat  the  President  of  the  United  States  may  on  the  recom- 
mendation of  the  governors  of  the  various  States  and  Territories  of  the  Union, 
appoint  one  commissioner  and  one  alternate  commissioner  for  each  State  and 
Territory,  whose  functions  shall  be  defined  by  the  said  board  of  management. 

2345.  Sec.  4.  That  all  of  said  commissioners  shall  be  appointed  within  one 
year  from  the  passage  of  this  act. 

2346.  Sec.  5.  That  the  said  board  of  management  shall  hold  its  meetings  in 
such  city  as  may  be  selected  for  the  location  of  the  said  exposition  by  the 
National  Cotton  Planters'  Association  of  America  as  aforesaid,  and  that  a  ma- 
jority of  said  board  of  management  shall  have  full  power  to  make  all  needful 
rules  and  regulations  for  its  government. 

2347.  Sec.  6.  That  said  board  of  management  shall  report  to  the  President 
of  the  United  States  a  suitable  date  for  opening  and  closing  the  exposition  ;  a 
schedule  of  appropriate  ceremonies  for  opening  or  dedicating  the  same ;  and 
such  other  matters  as,  in  their  judgment,  may  be  deemed  important. 

2348.  Sec.  7.  That  no  compensation  for  services  shall  be  paid  to  the  com- 
missioners or  other  officers  provided  by  this  act  from  the  Treasury  of  the  United 
States  ;  and  the  United  States  shall  not  be  liable  for  any  of  the  expenses  attend- 
ing such  exhibition,  or  by  reason  of  the  same. 

2349.  Sec.  8.  That  whenever  the  President  shall  be  informed  by  the  said 
board  of  management  tliat  provision  has  been  made  for  suitable  buildings,  or 
the  erection  of  the  same,  for  the  purposes  of  said  exposition,  the  President 
shall,  through  the  Department  of  State,  make  proclamation  of  the  same,  setting 


J 


FEBRUARY  10,  1883.— FEBRUARY  26,  1883.  135 

forth  the  time  at  which  the  exhibition  will  open,  and  the  place  at  which  it  will 
be  held,  and  such  board  of  management  shall  communicate  to  the  diplomatic 
representatives  of  all  nations  copies  of  the  same  and  a  copy  of  this  act.  together 
with  such  regulations  as  may  be  adopted  by  said  board  of  management,  for 
publication  in  their  respective  countries. 

2350.  Sec.  9.  That  the  President  be  requested  to  send,  in  the  name  of  the 
United  States,  invitations  to  the  government's  of  other  nations  to  be  represented 
and  take  part  in  said  World's  Industrial  and  Cotton  Centennial  Exposition, 
to  be  held  in  some  city  of  the  United  States,  to  be  hereafter  selected  as 
aforesaid. 

2351.  Sec.  10.  That  medals  with  appropriate  devices,  emblems,  and  inscrip- 
tions, commemorative  of  said  World's  Industrial  and  Cotton  Centennial  Expo- 
sition, and  of  the  awards  to  be  made  to  exhibitors  thereat,  be  prepared  at  some 
mint  of  the  United  States,  for  the  said  board  of  management,  subject  to  the 
provisions  of  the  fifty-second  section  of  the  coinage  act  of  eighteen  hundred 
and  seventy-three,  upon  the  payment  of  a  sum  not  less  than  the  cost  thereof; 
and  all  the  provisions,  whether  penal  or  otherwise,  of  said  coinage  act  against 
the  counterfeiting  or  imitating  of  coins  of  the  United  States,  shall  appl}^  to  the 
medals  struck  and  issued  under  this  act. 

2352.  Sec.  11.  That  all  articles  which  shall  be  imported  for  the  sole  purpose 
of  exhibition  at  the  said  World's  Industrial  and  Cotton  Centennial  Exposition, 
to  be  held  in  the  year  eighteen  hundred  and  eighty-four,  shall  be  admitted  without 
the  payment  of  duty,  or  of  customs  fees  or  charges,  under  such  regulations  as 
the  Secretary  of  the  Treasury  shall  prescribe  :  Provided,  That  all  such  articles  as 
shall  be  sold  in  the  United  States  or  withdrawn  for  consumption  therein  at  any 
time  after  such  importation,  shall  be  subject  to  the  duties,  if  any  are  imposed 
on  like  articles  by  the  revenue  laws  in  force  at  the  date  of  importation  :  And 
provided  further^  That  in  case  any  articles  imported  under  the  provisions  of 
this  act  shall  be  withdrawn  for  consumption,  or  shall  be  sold  without  payment 
of  duty  as  required  by  law,  all  penalties  prescribed  by  the  revenue  laws  shall 
be  applied  and  enforced  against  such  articles,  and  against  the  persons  who  may 
be  guilty  of  such  withdrawal  or  sale. 


February  17,  1883. 
(U.  S.  Statutes  at  Large,  Vol.  XXII.,  p.  607.) 
No.  9. — Joint  resolution  to  admit  free  of  duty  a  monument  to  General  Washington. 

2353.  That  the  Secretary  of  the  Treasury  be,  and  he  is  hereby,  authorized  and 
directed  to  allow  the  State  Society  of  the  Cincinnati  of  Pennsylvania  to  im- 
port free  of  duty  a  monument  or  the  parts  tliereof,  as  they  may  be  completed, 
proposed  to  be  erected  as  a  memorial  of  General  Washington  in  Fairmount 
Park,  Philadelphia.  

February  26,  1883. 

(U.  S.  Statutes  at  Large,  Vol.  XXII.,  p.  639.) 

No.  17. — Joint  resolution  to  provide  for  admission  free  of  duty  of  articles  intended  for  a  special 
Exhibition  of  machinery^  tools,  implements,  apparatus,  and  so  forth,  for  the  generation  and  appli- 
cation of  Electricity  to  be  held  at  Philadelphia,  by  the  Franklin  Institute. 

2354.  Whereas,  the  Franklin  Institute  of  the  State  of  Pennsylvania,  for  the 
promotion  of  the  Mechanic  Arts,  proposes  to  hold  an  exhibition  of  Electrical 
Apparatus,  Machinery,  Tools  and  Implements  and  other  articles  used  in  scien- 
tific and  mechanical  and  manufacturing  business  and  investigations ;  and 

Whereas,  it  is  deemed  desirable  to  promote  the  success  of  such  an  exhibition 
by  all  reasonable  encouragement,  in  order  that  it  may  be  made  useful  tot  the 
promotion  of  knowledge  ;  Therefore  be  it 

Resolved.,  etc..  That  all  articles  which  shall  be  imported  for  the  sole  purpose 
of  exhibition  at  the  Exhibition  to  be  held  by  the  Franklin  Institute  of  the 


136  DIGEST  OF  STATUTES. 

State  of  Pennsylvania,  for  the  promotion  of  the  Mechanic  Arts  in  the  City  of 
Philadelphia  in  the  years  Eighteen  hundred  and  eighty-three  or  Eighteen 
hundred  and  eighty-four,  shall  be  admitted  without  payment  of  duty  or  cus- 
toms fees  or  charges,  under  such  regulations  as  the  Secretary  of  the  Treasury 
shall  prescribe  :  Provided^  That  all  such  articles  as  shall  be  sold  in  the  United 
States  or  withdrawn  for  consumption  therein  at  any  time  after  such  importa- 
tion, shall  be  subject  to  the  duties,  if  any,  imposed  on  like  articles  by  the  reve- 
nue laws  in  force  at  the  date  of  importation;  and  Provided  Further^  That  in 
case  any  article  imported  under  the  provisions  of  this  Joint  Resolution  shall 
be  withdrawn  for  consumption,  or  shall  be  sold  without  payment  of  duty  %s 
required  by  law,  all  the  penalties  prescribed  by  the  revenue  laws  shall  be  ap- 
plied and  enforced  against  such  articles  and  against  the  persons  who  may  be 
guilty  of  such  -^'thdrawal  or  sales. 


March  3,  1883. 
(U.  S.  Statutes  at  Large,  Vol.  XXII.,  p.  641.) 
No.  22. — Joint  resolution  -providing  for   the  termination  of  articles  numbered  eighteen  to  twenty-five, 
includve,  and  article  numbered  thirty  of  the  treaty  between  the    United  States  of  America  and 
Her  Britannic  Majesty,  concluded  at  Washington,  May  eighth,  eighteen  hundred  and  seventy- 
one. 

2355.  That  in  the  judgment  of  Congress  the  provisions  of  articles  numbered 
eighteen  to  twent3^-five,  inclusive,  and  of  article  thirty  of  the  treaty  between 
the  United  Slates  and  Her  Britannic  Majesty,  for  an  amicable  settlement  of  all 
causes  of  difference  between  the  two  countries,  concluded  at  Washington  on 
the  eighth  day  of  May,  anno  Domini  eighteen  hundred  and  seventy-one,  ought 
to  be  terminated  at  the  earliest  possible  time,  and  be  no  longer  in  force;  and 
to  this  end  the  President  be,  and  he  hereby  is,  directed  to  give  notice  to  the 
Government  of  Her  Britannic  Majesty  tiiat  the  provisions  of  each  and  every 
of  the  articles  aforesaid  will  terminate  and  be  of  no  force  on  the  expiration  of 
two  years  next  after  the  time  of  giving  such  notice. 

2356.  Sec.  2.  That  the  President  be,  and  he  hereby  is,  directed  to  give  and 
communicate  to  the  Government  of  Her  Britannic  Majesty  such  notice  of  such 
termination  on  the  first  day  of  July,  anno  Domini  eighteen  hundred  and  eight}'- 
three,  or  as  soon  thereafter  as  mu}^  be. 

2351.  Seo.  3.  That  on  and  after  the  expiration  of  the  two  years'  time  re- 
quired by  said  treaty,  each  and  every  of  said  articles  shall  be  deemed  and  held 
to  have  expired  and  be  of  no  force  and  effect,  and  that  every  department  of  the 
Government  of  the  United  States  shall  execute  the  laws  of  the  United  States 
(in  the  premises,)  in  the  same  manner  and  to  the  same  effect  as  if  said  articles 
had  never  been  in  force  ;  and  the  act  of  Congress  approved  March  first,  anno 
Domini  eighteen  hundred  and  seventy-three,  entitled  "  An  act  to  carry  into 
effect  the  provisions  of  the  treaty  between  the  United  States  and  Great  Britain, 
signed  in  the  city  of  Washington  the  eighth  day  of  May,  eighteen  hundred  and 
seventy-one,  relating  to  the  fisheries,"  so  far  as  it  relates  to  the  articles  of  said 
treaty  so  to  be  terminated  shall  be  and  stand  repealed  and  be  of  no  force  on 
and  after  the  time  of  the  expiration  of  said  two  years. 


March  2,  1883. 

(U.  S.  Statutes  at  Large,  Vol.  XXIL,  p.  451.) 

Chap.  64. — An  act  to  prevent  the  importation  of  adulterated  and  spurious  Teas. 

2358.  That  from  and  after  the  passage  of  this  act  it  shall  be  unlawfu  for 
any  person  or  persons  or  corporation  to  import  or  bring  into  the  United  States 
any  merchandise  for  sale  as  tea,  adulterated  with  spurious  leaf  or  with  ex- 
hausted leaves,  or  which  contains  so  great  an  admixture  of  chemicals  or  other 
deleterious  substances  as  to  make  it  unfit  for  use ;  and  the  importation  of  all 
such  merchandise  is  hereby  prohibited. 

2359.  Sec.  2.  That  on  miaking  entry  at  the  custom-house  of  all  tea  or  mer- 
chandise described  as  tea  imported  into  the   United  States,  the  importer  or 


MARCH  3,  1883.  137 

consignee  sTiall  give  a  bond  to  the  collector  of  the  port  that  such  merchandise 
shall  not  be  removed  from  warehouse  until  released  by  the  custom-house  au- 
thorities, who  shall  examine  it  with  reference  to  its  purity  and  fitness  for  con- 
sumption ;  and  that  for  the  purpose  of  such  examination  samples  of  each  line 
in  every  invoice  shall  be  submitted  by  the  importer  or  consignee  to  the  exam- 
iner, with  his  written  statement  that  such  samples  represent  the  true  quality  of 
leach  and  every  part  of  the  invoice,  and  accord  with  the  specification  therein 
[contained ;  and  in  case  the  examiner  has  reason  to  believe  that  such   samples 
lo  not  represent  the  true  quality  of  the  invoice,  he  shall  make  such  further  ex- 
imination  of  the  tea  represented  by  the  invoice,  or  any  part  thereof,  as  shall  be 
lecessary;  Provided^  That  such  further  examination  of  such  tea  shall  be  made 
rithin  three  days  after  entry  thereof  has  been  made  at  the  custom-house  ;  And 
)rovided  further ^  That  the  bond  above  required  shall  also  be  conditioned  for 
;he  payment  of  all  custom-house  charges  which  may  attach  to  such  merchan- 
fdise  prior  to  its  being  released  or  destroyed  (as  the  case  may  be)  under  the  pro- 
isions  of  this  act. 

2360.  Sec.  3.  That  if,  after  an  examination,  as  provided  in  section  two,  the 
[tea  is  found  by  the  examiner  not  to  come  within  the  prohibition  of  this  act,  a 

)ermit  shall  at  once  be  granted  to  the  importer  or  consignee  declaring  the  tea 
free  from  control  of  the  custom  authorities  ;  but  if  on  examination  such  tea, 

^or  merchandise  described  as  tea,  is  found,  in  the  opinion  of  the  examiner,  to 
jome  within  the  prohibitions  of  this  act,  the  importer  or  consignee  shall  be  im- 
lediately  notified,  and  the  tea,  or  merchandise  described  as  tea,  so  returned 
jhall  not  be  released  by  the  custom-house,  unless  on  a  re-examination  called 
for  by  the  importer  or  consignee,  the  return  of  the  examiner  shall  be  found  er- 
meous :  Provided,  That  should  a  portion  of  the  invoice  be  passed  by  the  ex- 
irainer,  a  permit  shall  be  granted  for  that  portion,  and  the  remainder  held  for 

[further  examination,  as  provided  in  section  four. 

2361.  Sec.  4.  That  in  case  of  any  dispute  between  the  importer  or  consignee 
[and  the  examiner,  the  matter  in  dispute  shall  be  referred  for  arbitration  to  a 
^committee  of  three  experts,  one  to  be  appointed  by  the  collector,  one  by  the 
Importer,  and  the  two  to  choose  a  third,  and  their  decision  shall  be  final ;  and 
iif  upon  such  final  re-examination,  the  tea  shall  be  found  to  come  within  the 
[prohibitions  of  this  act,  the  importer  or  consignee  shall  give  a  bond,  with  se- 
|curities  satisfactory  to  the  collector  to  export  said  tea,  or  merchandise  described 

tea,  out  of  the  limits  of  the  United  States,  within  a  period  of  six  months 
|after  such  final  re-examination ;  but  if  the  same  shall  not  have  been  exported 
[within  the  time  specified,  the  collector,  at  the  expiration  of  that  time,  shall 
jause  the  same  to  be  destroyed. 

2362.  Sec.  5.  That  the  examination  and  appraisement  herein  provided  for 
jhall  be  made  by  a  duly  qualified  appraiser  of  the  port  at  which  said  tea  is  en- 

l^tered,  and  when  entered  at  ports  where  there  are  no  appraisers,  such  examina- 
[tion  and  appraisement  shall  be  made  by  the  revenue  officers  to  whom  is  com- 

litted  the  collection  of  duties,  unless  the  Secretary  of  the  Treasury  shall  other- 

ise  direct. 

2363.  Sec.  6.  That  leaves  to  which  the  term  "  exhausted  "  is  applied  in  this 
[act  shall  mean  and  include  any  tea  which  has  been  deprived  of  its  proper 
[quality,  strength,  or  virtue  bj^  steeping,  infusion,  decoction,  or  other  means. 

2364.  Sec.  7.  That  teas  actually  on  shipboard  for  shipment  to  the  United 
Itates  at  the  time  of  the  passage  of  this  act  shall  not  be  subject  to  the  prohibi- 
tion thereof. 

2365.  Sec  8.  That  the  Secretary  of  the  Treasury  shall  have  the  power  to  en- 
[force  the  provisions  of  this  act  by  appropriate  regulations. 


March  3,  1883. 

(U.  S.  Statutes  at  Large,  Vol.  XXII.,  p.  481.) 

[AP.  98. — An  act  to  admit  free  of  duty  articles  intended  for  the  National  Mining  and  Industrial 
Exposition  to  be  held  at  Denver,  in  the  State  of  Colorado,  during  the  year  1883. 

2366.  That  all  articles  which  shall  be  imported  for  the  sole  purpose  of  exhi- 


138  DIGEST  OF  STATUTES. 

bition  at  the  National  Mining  and  Industrial  Exposition  to  be  held  at  the  City 
of  Denver,  in  the  State  of  Colorado,  in  the  year  eighteen  hundred  and  eighty- 
three,  shall  be  admitted  without  the  payment  of  duty  or  of  custom  fees  or 
charges,  under  such  regulations  as  the  Secretary  of  the  Treasury  shall  pre- 
scribe :  Provided^  That  all  such  articles  as  shall  be  sold  in  the  United  States  or 
withdrawn  for  consumption  therein  at  any  time  after  such  importation  shall  be 
subject  to  the  duties,  if  any,  imposed  on  like  articles  by  the  revenue  laws  in 
force  at  the  date  of  the  importation ;  Provided  further^  That  in  case  any  arti- 
cles imported  under  the  provisions  of  this  act  shall  be  withdrawn  for  consump- 
tion or  shall  be  sold  without  payment  of  duty  as  required  by  law,  all  the  penal- 
ties prescribed  by  the  revenue  laws  shall  be  applied  and  enforced  against  such 
articles  and  against  the  persons  who  may  be  guilty  of  such  withdrawal  or  sale. 

March  3,  1883. 

(U.  S.  Statutes  at  Laege,  Vol.  XXII.,  p.  481.) 

Chap.  99. — An  act  relative  to  the  Southern  Exposition  to  be  held  in  the  city  of  Louisville,  State  of 
Kentucky,  in  the  year  eighteen  hundred  and  eighty-three. 

2367.  Whereas,  ample  means  have  been  provided  for  the  holding,  during  the 
present  year,  in  the  city  of  Louisville,  State  of  Kentucky,  of  an  exposition  of 
the  products  of  agriculture,  manufactures,  and  the  fine  arts ;  and 

Whereas,  the  objects  of  such  an  exposition  should  commend  themselves  to 
Congress,  and  its  success  should  be  promoted  by  all  reasonable  encouragement, 
provided  it  can  be  done  without  expense  to  the  general  public :  Therefore, 

Be  it  enacted^  etc.,  That  all  articles  which  shall  be  imported  for  the  sole  pur- 
pose of  exhibition  at  the  Southern  Exposition  at  Louisville,  Kentucky,  to  be 
held  in  the  year  eighteen  hundred  and  eighty-three,  shall  be  admitted  without 
the  payment  of  duty,  or  of  customs  fees  or  charges,  under  such  regulations  as 
the  Secretary  of  the  Treasury  shall  prescribe :  Provided^  That  all  such  articles 
as  shall  be  sold  in  the  United  States,  or  withdrawn  for  consumption  therein,  at 
any  time  after  such  importation,  shall  be  subject  to  the  duties,  if  any,  imposed 
on  like  articles  by  the  revenue  laws  in  force  at  the  date  of  importation  :  And 
provided  further^  That  in  case  any  articles  imported  under  the  provisions  of 
this  act  shall  be  withdrawn  for  consumption,  or  shall  be  sold  without  payment 
of  duty  as  required  by  law,  all  penalties  prescribed  by  the  revenue  laws  shall 
be  applied  and  enforced  against  such  articles,  and  against  the  persons  who  may 
be  guilty  of  such  withdrawal  or  sale. 

2368.  Sec.  2.  That  medals,  with  appropriate  devices,  emblems,  and  inscrip- 
tions, commemorative  of  said  Southern  Exposition,  and  of  the  awards  to  be 
made  to  exhibitors  thereat,  be  prepared  at  some  mint  of  the  United  States,  for 
the  board  of  directors  thereof,  subject  to  the  provisions  of  the  fifty-second  sec- 
tion of  the  coinage  act  of  eighteen  hundred  and  seventy-three,  upon  the  pay- 
ment of  a  sum  not  less  than  the  cost  thereof;  and  all  the  provisions,  whether 
penal  or  otherwise,  of  said  coinage  act  against  the  counterfeiting  or  imitating 
of  coins  of  the  United  States,  shall  apply  to  the  medals  struck  and  issued  under 
this  act. 

2369.  Sec.  3.  That  with  the  approval  of  the  director  of  the  National  Museum, 
any  portion  of  the  collections  thereof  may  be  exhibited  at  said  Southern  Expo- 
sition, permission  to  remove  the  same  from  the  National  Museum  being  hereby 
granted :  Provided,  That  said  removal  can  be  made  without  loss  or  expense  to 
the  government.  And,  upon  the  same  conditions,  permission  is  also  granted 
for  the  exhibition  of  articles  in  charge  of  other  bureaus  and  departments  of  the 
government. 

2370.  Sec.  4.  That  upon  the  passage  of  this  act  the  Secretary  of  State  shall 
notify  the  consuls,  consular  agents,  and  other  representatives  of  our  govern- 
ment in  foreign  countries  of  the  time  and  place  of  holding  said  Southern  Ex- 
position, together  with  the  fact  that  all  articles  intended  therefor  will  be  admit- 
ted free  of  duty,  as  provided  herein. 


HAWAIIAN  RECIPROCITY  TREATY.* 


By  the  President  op  the  United  States  op  America. 

a  proclamation. 

23tl.  Whereas  a  Convention  between  the  United  States  of  America  and  His 
Majesty  the  King  of  the  Hawaiian  Islands,  on  the  subject  of  Commercial  Reci- 
procity, was  concluded  and  signed  by  their  respective  Plenipotentiaries,  at  the 
city  of  Washington,  on  the  thirtieth  day  of  January,  one  thousand  eight  hun- 
dred and  seventy-five,  which  Convention,  as  amended  by  the  contracting  parties, 
is  word  for  word  as  follows  : 

2372.  The  United  States  of  America  and  His  Majesty  the  King  of  the  Hawaiian 
Islands,  equally  animated  by  the  desire  to  strengthen  and  perpetuate  the  friendly 
relations  which  have  heretofore  uniformly  existed  between  them,  and  to  consol- 
idate their  commercial  intercourse,  have  resolved  to  enter  into  a  Convention  for 
Commercial  Reciprocity.  For  this  purpose,  the  President  of  the  United  States 
has  conferred  full  powers  on  Hamilton  Fish,  Secretary  of  State,  and  his  Majesty 
the  King  of  the  Hawaiian  Islands  has  conferred  like  powers  on  Honorable 
Elisha  H.  Allen,  Chief  Justice  of  the  Supreme  Court,  Chancellor  of  the  King- 
dom, Member  of  the  Privy  Council  of  State,  His  Majesty's  Envoy  Extraordi- 
nary and  Minister  Plenipotentiary  to  the  United  States  of  America,  and  Hon- 
orable Henry  A.  P.  Carter,  Member  of  the  Privy  Council  of  State,  His  Maj- 
esty's Special  Commissioner  to  the  United  States  of  America. 

And  the  said  plenipotentiaries,  after  having  exchanged  their  full  powers, 
which  were  found  to  be  in  due  form,  have  agreed  to  the  following  articles : 

2373.  Article  I.  For  and  in  consideration  of  the  rights  and  privileges  granted 
by  His  Majesty  the  King  of  the  Hawaiian  Islands  in  the  next  succeeding  article 
of  this  convention,  and  as  an  equivalent  therefor,  the  United  States  of  America 
hereby  agree  to  admit  all  the  articles  named  in  the  following  schedule,  the  same 
being  the  growth  and  manufacture  or  produce  of  the  Hawaiian  Islands,  into 
all  the  ports  of  the  United  States  free  of  duty. 

2374.  Schedule. — Arrow-root ;  castor  oil ;  bananas,  nuts,  vegetables,  dried  and 
undried,  preserved  and  unpreserved ;  hides  and  skins  undressed  ;  rice  ;  pulu ; 
seeds,  plants,  shrubs  or  trees  ;  muscovado,  brown,  and  all  other  unrefined  sugar, 
meaning  hereby  the  grades  of  sugar  heretofore  commonly  imported  from  the 
Hawaiian  Islands  and  now  known  in  the  markets  of  San  Francisco  and  Port- 
land as  ''  Sandwich  Island  Sugar ;"  syrups  of  sugar-cane,  melada,  and  molasses  ; 
tallow. 

2375.  Art.  II.  For  and  in  consideration  of  the  rights  and  privileges  granted 
by  the  United  States  of  America  in  the  preceding  article  of  this  Convention,  and 
as  an  equivalent  therefor,  His  Majesty  the  King  of  the  Hawaiian  Islands,  here- 
by agrees  to  admit  all  the  articles  named  in  the  following  schedule,  the  same 
being  the  growth,  manufacture,  or  produce  of  the  United  States  of  America, 
into  all  the  ports  of  the  Hawaiian  Islands  free  of  duty. 

2376.  Schedule. — Agricultural  implements  ;  animals  ;  beef,  bacon,  pork,  ham, 
and  all  fresh,  smoked  or  preserved  meats  ;  boots  and  shoes;  grain  ;  flour,  meal, 
and  bran,  bread  and  breadstufi's,  of  all  kinds  ;  bricks,  lime,  and  cement ;  butter, 
cheese,  lard,  tallow  ;  bullion ;  coal ;  cordage,  naval  stores  including  tar,  pitch, 
resin,  turpentine  raw  and  rectified  ;  copper  and  composition  sheathing ;  nails 
and  bolts  ;  cotton  and  manufactures  of  cotton  bleached  and  unbleached,  and 

*  See  ante,  paragraph  2232. 

(139) 


140  HAWAIIAN  KECIPROCITY  TREATY. 

whether  or  not  colored,  stained,  painted,  or  printed  ;  eggs  ;  fish  and  oysters, 
and  all  other  creatures  living  in  the  water,  and  the  products  thereof;  fruits,  nuts, 
and  vegetables,  green,  dried  or  undried,  preserved  or  unpreserved  ;  hardware ; 
hides,  furs,  skins,  and  pelts,  dressed  or  undressed ;  hoop-iron,  and  rivets,  nails, 
spikes  and  bolts,  tacks,  brads  or  sprigs;  ice  ;  iron  and  steel  and  manufactures 
thereof;  leather;  lumber  and  timber  of  all  kinds,  round,  hewed,  sawed,  and 
unmanufactured,  in  whole  or  in  part;  doors,  sashes,  and  blinds;  machinery  of 
all  kinds,  engines  and  parts  thereof;  oats  and  hay  ;  paper,  stationary,  and  books, 
and  all  manufactures  of  paper  or  of  paper  and  wood ;  petroleum  and  all  oils  for 
lubricating  and  illuminating  purposes;  plants,  shrubs,  trees,  and  seeds;  rice; 
sugar,  refined  or  unrefined;  salt;  soap;  shooks,  staves,  and  headings  ;  wool 
and  manufactures  of  wool,  other  than  ready-made  clothing;  wagons  and  carts 
for  the  purposes  of  agriculture  or  of  drayage ;  wood  and  manufactures  of  wood,  or 
of  wood  .and  metal  except  furniture  either  upholstered  or  carved  and  carriages ; 
textile  manufactures,  made  of  combination  of  wool,  cotton,  silk,  or  linen,  or  of 
any  two  or  more  of  them  other  than  when  ready-made  clothing ;  harness  and  all 
manufactures  of  leather ;  starch ;  and  tobacco,  whether  in  leaf  or  manufac- 
tured. 

2377.  Art.  III.  The  evidence  that  articles  proposed  to  be  admitted  into  the 
ports  of  the  United  States  of  America,  or  the  ports  of  the  Hawaiian  Islands  free 
of  duty,  under  the  first  and  second  articles  of  this  Convention,  are  the  growth, 
manufacture,  or  produce  of  the  United  States  of  America  or  of  the  Hawaiian 
Islands,  respectively,  shall  be  established  under  such  rules  and  regulations  and 
conditions  for  the  protection  of  the  revenue  as  the  two  Governments  may  from 
time  time  respectively  prescribe. 

2378.  Art.  IV.  No  export  duty  or  charges  shall  be  imposed  in  the  Hawaiian 
Islands,  or  in  the  United  States,  upon  any  of  the  articles  proposed  to  be  admitted 
into  the  ports  of  the  United  States,  or  the  ports  of  the  Hawaiian  Islands,  free  of 
duty,  under  the  first  and  second  articles  of  this  Convention.  It  is  agreed,  on 
the  part  of  His  Hawaiian  Majesty,  tliat,  so  long  as  this  treaty  shall  remain  in 
force,  he  will  not  lease  or  otherwise  dispose  of  or  create  any  lien  upon  any 
port,  harbor,  or  other  territory  in  his  dominions,  or  grant  any  special  privilege 
or  rights  of  use  therein,  to  any  other  power,  state  or  government,  nor  make 
any  treaty  by  which  any  other  nation  shall  obtain  the  same  privileges,  rela- 
tive to  the  admission  of  any  articles  free  of  duty,  hereby  secured  to  the  United 
States. 

2379.  Art.  Y.  The  present  convention  shall  take  effect  as  soon  as  it  shall  have 
been  approved  and  proclaimed  by  His  Majesty  the  King  of  the  Hawaiian  Islands, 
and  shall  have  been  ratified  and  duly  proclaimed  on  the  part  of  the  Government 
of  the  United  States,  but  not  until  a  law  to  carry  it  into  operation  shall  have 
been  passed  by  the  Congress  of  the  United  States  of  America.  Such  assent 
having  been  given,  and  the  ratifications  of  the  Convention  having  been  ex- 
changed as  provided  in  Article  VI.,  the  Convention  shall  remain  in  force  for 
seven  years  from  the  date  at  which  it  may  come  into  operation ;  and  further, 
until  the  expiration  of  twelve  months  after  either  of  the  high  contracting  parties 
shall  give  notice  to  the  other  of  its  wish  to  terminate  the  same  ;  each  of  the  high 
contracting  parties  being  at  liberty  to  give  such  notice  to  the  other  at  the  end 
of  the  said  term  of  seven  years,  or  at  any  time  thereafter. 

2380.  Art.  YI.  The  present  Convention  shall  be  duly  ratified,  and  the  ratifi- 
cations exchanged  at  Washington  City,  within  eighteen  months  from  the  date 
hereof,  or  earlier  if  possible. 

In  faith  whereof  the  respective  Plenipotentiaries  of  the  high  contracting  par- 
ties have  signed  this  present  Convention,  and  have  affixed  thereto  their  re- 
spective seals. 

Done  in  duplicate,  at  Washington,  the  thirtieth  day  of  January,  in  the  year 
of  our  Lord  one  thousand  eight  hundred  and  seventy-five. 

[seal.]  Hamilton  Fish, 

[seal.]  Elisiia  H.  Allen, 

[seal.]  Henry  A.  P.  Carter. 


HAWAIIAN  RECIPROCITY  TREATY.  141 

2381.  And  whereas  the  said  Convention,  as  amended,  has  been  duly  ratified 
on  both  parts,  and  the  respective  ratifications  were  exchanged  in  this  city  on 
this  day: 

Now,  therefore,  be  it  known  that  I,  Ulysses  S.  Grant,  President  of  the 
United  States  of  America,  have  caused  the  said  Convention  to  be  made  public, 
to  the  end  that  the  same,  and  every  clause  and  article  thereof,  may  be  observed 
and  fulfilled  with  good  faith  by  the  United  States  and  the  citizens  thereof. 

In  witness  whereof  I  have  hereunto  set  my  hand,  and  caused  the  seal  of  the 
United  States  to  be  affixed. 

Done  at  the  city  of  Washington  this  third  day  of  June,  in  the  year  of  our 
Lord  one  thousand  eight  hundred  and  seventy-five,  and  of  the  Independence 
of  the  United  States  the  ninety-ninth. 

[seal.]        .  U.  S.  Grant. 

By  the  President : 
Hamilton  Fish, 

Secretary  of  State. 


INDEX  TO  PART  I. 


Abortion,  instruments,  etc.,  for,  900. 
Absinthe,  984. 

Accomplice,  right  to  obtain  testimony  of,  2169. 
Acetates,  specified,  1181. 
Acids,  specified,  1182, 1454. 
Acorn  coffee,  1183. 
Aconite,  bark,  leaf,  root,  1455. 
Adulteration  of  teas,  2359. 
Agaric,  1456. 
Agates,  unmfd.,  1457. 
Alabaster  ornaments,  1184. 
Alazarine,  2186. 
Albata,  unmfd.,  1062, 1185. 
Albumen,  1458. 

Alcohol  for  domestic  manufacture  for  expt.,  how  re- 
moved without  stamp  or  payment  of  tax,  2286. 
Alcornoque,  1459. 
Ale,  986. 

Alkanet.  root,  1460. 
Alkekengi,  1461. 
Almonds,  1186. 
Almond  shells,  1462. 
Aloes,  1463. 
Alpaca,  hair,  914, 1149  to  1158. 

manufactures  of.  914, 1163. 
Alum,  1187. 

patent,  1187. 
substitute,  1187. 
Alumina,  sulphate  of,  1187. 
Aluminium,  1464. 
Aluminous  cake,  1187. 
Amber  beads,  1465. 
Ambergris,  1466. 
Amber  gum,  1467. 
Amendment  I.  T.  act,  2311. 

schedule  M.  of  section  2504  of  Revised 

Statutes,  2.334. 
section  3430  Revised  Statutes,  2285. 
paragraphs  2082  and  2083,  2282  and  2283. 
America,  mfs.  of,  casks,  etc..  1468. 
American  fisheries,  produce  of,  1687. 
Ammonia,  1188. 

carbonate  of,  1188. 

sulphate  of,  1188. 

crude,  1469. 
Amylic  alcohol,  1284. 
Anatomy,  preparations  of,  1755. 
Anchors,  or  parts  thereof,  1019. 
Anchovies,  2181. 

preserved  in  oil,  1080. 
Andirons,  1030. 
Angelica  root,  1470. 

Angora-goat  skins,  raw  or  unmfd.,  1160, 1621. 
Aniline,  arseniate  of,  1481. 

oil,  crude.  1471. 
Animals,  hair  of.  914. 
live,  1189. 
for  breeding,  1473. 
for  exhibition,  1472. 
of  immigrants,  1473. 
integuments  of,  n.  o.  p.  f.,  1505. 
Annatto,  1474. 
Annatto  seed,  1475. 
Anodyne,  Hoffman's,  1304. 
Anthracite  coal,  1545. 
Antimony,  crude,  1190. 

crude,  sulphuret  of,  1476. 

ore.  1476. 

regulus  of,  1190. 
Antiquities,  collections  of,  1528. 
Antiquity,  collections  of,  1555. 
Anvils,  1017. 
Apparatus,  life-saving,  1655. 

philosophical,  1708. 

scientific,  1708. 


APPEALS. 

In  customs  decisions,  1893, 1894. 

From  appraisements  of  damages,  1890, 1891, 1892. 
APPRAISERS. 

General,  appointment  and  duties  of,  1819. 

Merchant,  when  appointed,  1820, 1908. 
Penalty  on,  for  not  serving,  1821, 1907. 

Examination  of  importers  as  to  invoices,  etc.,  1884. 

Certificates  of,  what  sufficient,  1912. 

Leasing  of  buildings  for,  1915. 
APPRAISEMENTS. 

Additional  duty  when  invoice  10  per  cent,  below 
value,  1870. 1871. 

Allowance  for  deficiences,  1883. 

Appeals  from  appraisement  of,  1890. 

Appraisers  of  one  district  may  be  sent  to  ■  others, 
1909. 

Appraisal,  regulations  to  be  prescribed  by  Secre- 
tarj\  and  reported  to  Congress,  1911. 

Appraisers'  certificates,  1912. 

'•Ton"  defined,  1913. 

"  Value  "  and  "  valued"  defined,  1914. 

Article  of  highest  value  to  be  the  basis,  1872. 

Bond  to  produce  proof  of  invoice  values,  1887. 
Of  damages  during  voyage,  1889. 

Date  of  shipment  to  govern  valuation,  1866. 

Drugs,  etc.,  examinations  and  appraisal  of,  1895. 

Drugs,  etc..  name  of  manufacturer  to  be  affixed, 
1896. 

Drugs,  etc.,  deteriorated,  not  to  pass  custom-house, 
1897. 

Drugs,  etc.,  re-examination  in  behalf  of  importer, 
1898. 

Drugs,  etc.,  condemned,  re-exportation  or  destruc- 
tion of,  1899. 

Drugs,  special  examiner  of,  in  New  York,  1900. 

Freight  and  charges  to  be  added  to  cost,  1869, 

Grain,  weight  per  bushel  prescribed,  1881. 

Gloves,  valuation  of,  1875. 

How  appraisements  made,  1863, 1864. 

How  made  at  ports  without  regular  appraisers, 
1820,  1908. 

Hydrometer,  adoption  of,  1880. 

Importations,  not  to  be  delivered  without,  1861. 
.  Leasing  of  buildings  for  appraisers,  1915. 

New  York,  number  of  packages  to  be  sent  to  ap- 
praisers, 1901. 

New  York  examiners,  appointment  of,  1902. 

New  York  appraisers'  office,  no  officer  or  employ^ 
in,  to  be  in  commercial  business.  1903. 

New  York  appraisers,  general  duties  of,  1904. 

New  York,  appraisement  of  damaged  goods  at, 
1905. 

New  Y'ork  appraisers,  extra  work  of,  1906. 

Number  of  packages  to  send  to  appjraisers,  1863. 

Owners  may  be  examined  as  to  invoice,  values, 
etc.,  1884. 

Penalty  for  false  oath  on  examination,  1886. 

Penalty  for  refusal  to  be  examined,  1885. 

Proceedings  on  appeal  from,  1892. 

Protests  and  appeals  from  customs  decisions,  1893, 
1894. 

Provisions  as  to  invoices  based  on  depreciated  cur- 
rency, 1865. 

Revisions  of,  1891. 

Rule  in  cases  of  different  values  in  same  invoice, 
1872. 

Rule  as  to  wool  of  different  qualities  in  same  pack- 
ages, 1874. 

Rule  as  to  bales  of  wool  of  different  qualities  in 
same  invoice,  1874. 

Rule  as  to  woollens  and  cottons  invoiced  at  aver- 
age prices,  1873. 

Special  provisions  as  to  wools,  1154  to  1159. 

Storage  of  goods,  when  entries  incomplete,  1888. 


10 


144 


INDEX  TO  PART  I. 


APPRAISEMENTS  (continued). 
Storage  of  damaged  importations,  1888. 
Sugar,  requirements  as  to  samples,  1877. 
Sugar,  regulation  as  to  color  and  grades,  1876. 
Sugar,  weights  of,  in  casks  or  boxes,  how  to  be 

marked,  1877. 
Unfinished  manufactures  of  wool  to  rate  as  if  fin- 
ished, 1864. 
Valuation  in  cases  of  intermediate  importations, 

1867. 
Vinegar,  standard  of,  1879. 

When  duties  based  on  value  of  specified  quanti- 
ties, 1868. 
When  subject  to  ad  valorem  rates,  1868. 
When  weighing,  gauging,  and  measuring,  to  be  at 
owner's  expense,  1882. 
Of  wrecked  and  damaged  goods,  1890. 
Wools,  provisions  as  to  standard  samples,  1878. 
Aprons,  silk,  1111. 
Aqua-fortis,  1477. 

Arbitration  of  dispute  between  importer  and  tea  ex- 
aminer, 2361. 
Archil,  extract  of,  1703. 
in  the  weed,  1691. 
liquid,  1691. 
Argal-dust,  1478. 
Argentine,  unmfd.,  1062. 
Argols,  crude,  1479. 

not  crude,  1191. 
Aromatic  cachous,  1268. 
Arrack,  984. 
Arrow-root,  1193. 

Hawaiian,  2233. 
Arseniate  of  aniline,  1481. 
Arsenic,  1480. 
Art,  works  of.  1799, 1800. 
Articles,  domestic,  returned,  1482. 

imported  for  use  of  the  U.  S.,  1483, 
Asbestos,  mfd.,  1192. 

not  mfd.,  1484. 
Ashes,  beet-root,  1796. 

wood,  1796. 
Asphaltum,  1194. 
Assafoetida,  1195. 
Asses'  skins,  unmfd.,  1621. 
Back-saws,  1005. 
Bacon,  1070. 

Bagatelle  balls,  ivory  or  bone,  1314. 
BAGGAGE. 
Entry  of,  1833. 

Dutiable  articles  found  with,  when  forfeited,  1836. 
Transit  of,  to  foreign  countries,  1837. 


cotton,  966. 
grain,  reimported,  2184,  2191. 
Bagging,  966. 

for  cotton  or  other  mfs.,  967. 
waste,  1723. 
Balm  of  Gilead,  1485. 
Balmorals,  1163. 
Balmoral  skirts,  1167. 

skirting,  1167. 
Balsams,  1485. 

for  medicinal  purposes,  n.  o.  p.  f.,  1196. 
Bamboo-reeds,  1486. 
Bamboos,  unmfd.,  1487. 
Bananas,  Hawaiian,  2233. 
Barilla,  1490. 

Bark,  cork-,  unmfd.,  1563. 
hemlock,  1618. 
oak,  1683. 
Peruvian,  1705. 
sassafras,  1741. 
Barks  for  medicinal  purposes,  n.  o.  p.  f.,  1594. 

n.  o.  p.  f.,1491. 
Barley,  1075. 

hulled.  1197. 

pearled  1197. 

Barrel  hoops,  bought  before  March  12th,  1880,  2313. 

Barrels,  domc,stic,  1468, 1489. 

empty,  1146. 

of  American  mf.,  reimported,  2191. 
Bath,  port  of,  extending  privilege  to,  of  sections  2990 

to  2997. 
Barytes,  1198. 

sulphate  of,  1198. 
Baskets,  1199. 
Bass-wood.  1135. 
Bay-rum,  1200. 

essence  or  oil,  1268. 
Bay-water,  1200. 
Beads,  1201. 
Bead-ornaments,  1201. 


Beans,  Saint  John's,  1736. 
tonka,  1781. 
vanilla.  1492. 
Bedsides,  1178. 
Bed-screws,  1022, 
Beef,  1069. 
Beer  in  bottles.  986. 
Bees-wax,  1202. 
Beet-root  ashes,  1796. 
Belladonna,  leaf  and  root,  1494. 
Bell-metal,  1496. 

metal,  broken,  1495. 
Bells,  broken,  1495. 

old,  1496. 
Beltings,  wool,  worsted  or  mohair,  1168. 
Bermuda  Hundred,  surveyor,  2298. 
Berries,  for  dyeing,  1497. 
juniper,  1642. 
laurel.  1642. 
Bessemer  iron  as  steel,  1014. 
Benzoates,  1203. 
Bezoar  stones,  1498. 
Billiard-chalk,  1204. 

Bindings,  wool,  worsted,  or  mohair,  1168. 
Birds,  singing,  1500. 
stuffed,  1499. 
Bismuth,  1501. 
Bitter  apples,  1502. 
Bitters  containing  spirits,  984. 
Bituminous  substances,  n.  o.  p.  f.,  1334. 
Black,  bone-,  1205. 

ivory-drop-,  1205. 
Blacking,  1206. 
Bladders,  crude,  1505. 

mfs.  of.,  1207. 
Blank-books,  1210. 
Blankets,  1163. 

Blocks,  gun-,  heading-,  last-,  etc.,  1137. 
Blood,  dried,  1578. 
Board-nails,  wrought,  1023. 
Boats,  life-,  1655. 
Bobbinet-cotton,  932. 
Bockings,  1176. 
Bohemian  glass,  954. 
Boiler  or  other  plate  iron,  992,  993. 
Bolting-cloth,  1507,  2208. 
Bolts,  1023 

heading-,  1751. 
shingle-,  1751. 
stave-,  1751. 
Bolting-cloths,  1507. 
BOND. 
To  produce  proof  of  invoice  values,  1887. 
Execution  of  by  firm,  2219. 
BOND  AND  WAREHOUSE  SYSTEM. 
Abatement  and  refund  in  cases  of  loss  by  fire,  etc., 

while  in  bond,  1946. 
No  allowance  for  damage  of  merchandise  re-ex- 
ported, 1945. 
Albany,  bonded  warehouse  system  extended  to, 

1930. 
Bond  for  re-exportation  without  payment  of  duties, 

1941. 
Buildings,  parts  of,  may  be  bonded  for  storage  of 

grain,  1921. 
Cartage  to  be  let  on  due  notice,  887. 
Cellars,  vaults,  and  yards  may  be  made  bonded 

warehouses,  1920. 
Deposit  in  public  warehouse  for  want  of  invoice, 

1925. 
Exportation  from  bonded  warehouse;  return  of 
duties,  1939. 
For  drawback,  1940. 
Fraudulently  opening  warehouse,  penalty,  1948. 
Fraudulent  removal  of  merchandise,  penalty,  1949. 
Failure  to  transport  merchandise  withdrawn,  pen- 
alty, 1963. 
Jeffersonville,  merchandise  destined  for,  1929. 
Lease  of  warehouses  authorized,  1916. 
None  where  private  warehouses  exist,  1917. 
To  be  on  public  account,  1918. 
Limit  of  time  of,  1919. 
Lien  for  freight,  1943. 

Merchandise  imported  in  steam- vessels,  1928. 
Merchandise   in   bonded  warehouses  at  owner's 

risk,  1923. 
Merchandise  taken  in  charge  of  for  delay  at  ex- 
pense and  risk  of  owner,  1931. 
Obliterating  marks,  penalty  for,  1947. 
Option  of  importer  to  use  public  or  private  ware- 
house, 1924. 
Owner  to  give  bond  to  hold  United  States  harm- 
less, 1923. 


INDEX  TO  PART  I. 


145 


BOND  AND  WAREHOUSE  SYSTEM  (continued). 
Private  warehouses,  use  and  charge  of,  1922. 
Purchase  of  supplies  by  foreign  vessels  of  war 

when  free  of  duty,  1944. 
Quarterly   reports   of  collectors   to   Secretary  of 

Treasury,  19.30. 
Regulations  for  warehouse  to  be  established  by 

Secretary  of  Treasury,  1951. 
Regulations  for  the  management  of  warehouses, 

886. 
Sale  of  merchandise  stored  more  than  one  year, 
1935. 
Distribution  of  proceeds,  1936. 
Sale  of  merchandise  stored  more  than  three  years ; 

distribution  of  proceeds,  1934. 
Sale  of  perishable  articles.  1937. 

Upon  depreciation  from  damage,  etc.,  1938. 
Unclaimed  merchandise  may  be  stored  in  bonded 

warehouses,  1927. 
Withdrawal  and  deliver^'  of  merchandise,  1942. 
Withdrawal  of  merchandise  for  consumption,  1932. 

For  exportation,  1933. 
Of  wrecked  and  damaged  goods,  1890. 
Transportation  in  bond,  see  Immediate  transporta- 
tion. 
Bone-ash,  1509. 
-dust.  1509. 
manufactures  of,  920. 
Bones,  burned,  1508. 
calcined,  1508. 
crude  and  not  mfd.,  1508. 
ground,  1508. 
mfs.  of,  1208. 
steamed,  1508. 
Bonnets,  materials  for,  n.  o.  p.  f.,  1300. 
silk,  nil. 
n.  o.  p.  f.,  1209. 
Books,  1210, 1510  to  1514. 

professional,  1513, 1793. 
illustrated,  1210. 
importation  of,  in  mails,  2290. 
BOOKS  AND  PAPERS. 
Laws  authorizing  seizure  of,  repealed,  863. 
Production  of,  in  court,  867. 
Borax,  refined,  1211. 

crude,  1516. 
Botany,  specimens  of,  1760. 
Bottles  containing  still  wines,  2174. 
Bouillons,  1212. 
Boxes,  fancy  and  paper,  1369. 
Brads,  1027. 
Braids,  cotton,  932. 
silk,  nil. 

wool,  worsted,  or  mohair,  1168. 
Brandy,  982. 

coloring  for,  1245. 
Brass  in  bars,  1063. 
in  pigs,  1063. 
mfs.  of,  n.  o.  p.  f.,  1067. 
old,  to  be  remfd.,  1063. 
Braziers'  copper,  1057. 
Brazil-nuts,  1681. 
paste,  1517. 
wood,  1519. 
Brazilletto,  1519. 
BRAZOS  HARBOR. 

Transshipments  from,  for  Brownsville,  1818. 
Breccia,  in  blocks,  1520. 

in  slabs,  1520. 
Brick,  1213. 

fire-,  1213. 
Brime,  1521. 
Brimstone,  crude,  1522. 
in  rolls,  1214. 
refined,  1214. 
Bristles,  1215, 
Britannia  metal,  old,  1706. 

ware,  1216. 
BRITISH  AMERICAN  PROVINCES. 
Transportation  in  bond  to  places  in,  1967. 
Transportation  in  bond  over  territory  of,  1968. 
Fees,  exemption  of  sealed  goods  passing  through, 

1969. 
Forfeiture  for  return  of  merchandise  exported  to, 

1970. 
Penalty  for  aiding  in  landing,  etc.,  1970. 
Bromine,  1523. 
Bronze  liquor,  1217. 

metal,  in  leaf,  1064, 1263. 
powder,  1218. 
Brooms  of  all  kinds,  1219. 
BROWNSVILLE. 
Transshipments  for,  from  Brazos  Harbor,  1818. 


Brushes,  all  kinds,  1220. 
Buchu-leaves,  1524. 
Bugs,  dried,  1579. 
Bulbous  roots,  n.  o.  p.  f.,  1221. 
Bullion,  gold,  1525. 

silver,  1525. 
Bunting,  1165. 
Burgundy  pitch,  1526. 
Burlaps,  963. 
Burning-fluid,  1222. 
Burnt  starch,  1292. 
Burr-stones,  mfd.,  1223. 

rough  or  unmfd,  1527. 
Butter,  1073. 

Button-moulds,  n.  o.  p.  f.,  1224. 
Buttons,  barrel-,  wool,  worsted  or  mohair,  1168. 

lasting,  mohair  cloth,  silk  twist,  or  other 

,  manufactures  of  cloth,  Avoven  or  made 

for,  1357,  2171. 
for  tassels  or  ornaments,  wool,  worsted  or 

mohair,  1168. 
silk  or  part  silk,  1112. 
n.  o.  p.  f.,  1224. 
Butts,  cast-iron,  1032. 
Cabinets,  of  coins,  1528. 

of  medals,  1528. 
Cabinet-wares,  finished,  1145, 
Cable-chains,  1017. 
Cables,  tarred,  968. 

Cacao,  crude,  fibre,  leaves  and  shells,  1550. 
Cadmium,  1529. 
Calamine,  1530. 
Calomel,  1225. 
Camphor,  crude,  1531. 

refined,  1226. 
Candles^  1227. 
Canes,  walking,  1228. 
Cannetille,  1212. 
Cans,  drawback  on,  2294. 
Cantharides,  1532. 
Canvas,  961. 

fioor-cloth,  964. 

for  sails,  973. 
Capers,  1087. 
Caps,  silk,  nil. 
Carboys,  domestic,  1468. 
Ca.rd-cases,  1229. 
Carmine  lake,  1351. 
Carnelian,  unmfd.,  1533, 
Carpeting,  hemp,  1177. 
jute, 1177. 

wool,  flax,  or  cotton,  1178. 
Carpets ,  Aubusson ,  1169. 

Axminster,  1169. 

Brussels,  1171. 

ingrain,  1174, 1175. 

patent  velvet,  1172. 

Saxony,  velvet,  1170. 

tapestry  Brussels,  1173. 

tapestry  velvet,  1172. 

three-ply,  1174. 

Tournay,  velvet,  1170. 

Venetian,  1174,1175 

Wilton,  velvet,  1170. 

wool,  flax  or  cotton,  n.  o.  p.  f.,  1178. 

woveji  whole  for  rooms,  1169. 
Carriages,  1230. 

parts  of,  1230. 
CARTAGE. 

To  be  let  on  notice,  887. 
Casks,  domestic,  1468. 

empty,  1146. 
Cassada,  1772. 
Cassava,  1772. 
Cassia,  1121. 

buds,  1122. 

ground,  1122. 

vera,  1121. 
Castor,  1534. 

beans,  1231. 

oil,  Hawaiian,  2233. 

seeds,  1231. 
Castoreum,  1534. 
Castings  of  iron,  n.  o.  p.  f.,  1036 
Casts,  alabaster,  1708. 
bronze,  1708. 
marble,  1708. 
plaster  of  Paris,  1708. 
Catechu,  1535. 
Catgut,  1537. 

strings,  1429, 1536. 
Catsup,  1088. 
Cattle,  neat,  902. 


146 


INDEX  TO  PART  I. 


Cattle^  when  importation  permitted,  903. 
Cedar  wood,  mfs.  of,  1147. 
Cement,  Roman,  1407. 
Chains,  1018. 
Chalk,  1538. 

French,  941. 
red-,  941. 
n.  o.  p.  f.,  942. 
Chamomile-nowers,  1539. 
Champagne,  981. 
Charts,  1210,  1511,  1512. 
Charcoal,  1540. 
Cheboygan  port  of  entry  instead  of  Duncan  City, 

2220. 
Cheese,  1071. 

Chemicals,  drawback  on,  1981. 
Chemisettes,  silk,  1111. 
Cheroots,  1127. 
Chess-balls,  ivory  or  bone,  1314,  • 

-men,  ivory  or  bone,  1314. 
Chicory-root,  burnt  or  prepared,  1233. 

ground  or  unground,  1232. 
China-root,  1541. 

-ware,  ornamented,  934. 
-ware,  plain  white,  935. 
Chimney-pieces,  slate,  937. 
Chloride  of  lime,  1542. 
Chloroform,  1234. 
Chocolate,  1235. 
Chrome-yellow,  1366. 
Chronometers,  box,  1236. 

ship's,  1236. 
CIGARETTES  AND  CHEROOTS. 
Tax  on,  2085. 
Held  to  be  cigars,  2082. 
Cigarettes,  duty,  1127. 

how  packed,  2282, 2283. 
Cigar  lights,  how  exported  without  stamping  or  pay- 
ment of  tax,  2285. 
CIGARS. 
Absence  of  stamps  evidence  of  non-payment  of 

tax,  2089. 
Buying  from  a  manufacturer  who  has  not  paid  a 

special  tax,  2096. 
False  representation  as  to  manufacture  prior  to 

July  29, 1868;  penalty,  2092. 
Forfeiture  for  selling  contrary  to  law  or  using  false 

stamps,  etc.,  2091. 
Imported,  to  pay  tax;  stamps,  by  whom  affixed, 

2093. 
How  to  be  packed,  2083. 
Inspection,  2087. 

Manufacturer's  statement  and  bond,  2082, 
Paper  cigars,  1127. 

Purchasing  cigars  not  branded  or  stamped,  2095. 
Removal  without  properly  boxing,  etc.,  2088. 
Restrictions  as  to  importations,  1838. 
Selling  imported  cigars  not  packed  according  to 

law;  penalty,  2094. 
Stamps  on  empty  cigar-boxes  to  be  destroyed,  2097. 
Stamps,  by  whom  affixed  when  manufactured  on 

shares,  commision,  or  contract,  2090. 
Stamps   for,   how   prepared,  furnished,   and   ac- 
counted for,  2086. 
Storage  and  stamping,  1838. 
Tax,  1127,  2084,  2085. 
Using  false  stamps,  2088. 
How  drawback  on,  collected,  2281. 
Exported,  how  packed  and  stamped,  2284. 
How  packed,  2283,  2284. 
In  bond,  free  of  tax  on  exportation,  2339, 
Cinchona-root,  1543, 
Cinnamon,  1116. 
Citrate  of  lime,  1544. 
Civet,  crude,  1677. 
Clap-boards,  pine,  1142. 

spruce,  1143. 
Clay,  fire-,  938. 
pipe,  938. 
unwrought,  938. 
Cliff-stone,  unmfd.,  1538. 
Clippings  for  the  mf.  of  paper,  1728. 
Clocks,  1237. 

parts  of,  1237. 
Cloth,  bolting-,  1507. 

mfd.  for  corsets,  1253. 
CLOTHING. 
Entry  of,  1833. 
Ready  made,  1167, 1238. 
Ready  made,  silk  or  part  silk,  1111, 
Cloves,  1119. 
Clove-stems,  1120. 
Coach  furniture,  1239. 


I  Coach  hardware,  1239. 

j  Coal,  anthracite,  1545. 

I  bituminous,  1240. 

!  stores  of  American  vessels,  1546. 

i  COAL. 

On  steamers,  may  be  retained  on  board,  1832. 
Cobalt,  oxide  of,  1241. 

ore  of,  1547. 
Cocculus  indicus,  1548. 
Cochineal,  1549. 

Cocoa,  crude,  fibre,  and  leaves,  1550. 
nut  oil,  1697. 
nuts,  1681. 

prepared  or  mfd.,  1242. 
shells,  1550. 
Cocoons,  silk,  1753. 
Coffee,  1551. 

substitutes  for,  1183. 
Coinage,  weights  and  measures,  2099  to  2118. 
Coins,  copper,  gold  and  silver,  1552. 
Coir,  1553. 

-yarn,  1553. 
Coke,  1243. 
Colcothar,  dry,  1554. 
Collections  of  antiquity,  1555. 
Collodion,  1244. 
Coloeynth,  1502. 
Cologne-water,  1268. 
Coloquintida,  1502. 
Colts'-foot  (crude  drug),  1556. 
Columbo-root,  1557. 
Combs,  1246. 
Comfits,  n.  o.  p.  f.,  1257. 

Commerce  with  contiguous  countries,  2021  to  2055. 
Compositions,  medicinal, 

stamp-tax  on,  2098. 
distilled  spirits  for,  2299. 
Composition  tops  for  tables,  etc.,  1249. 
Confectionery,  1101, 1102. 
Conium  ciciita,  1558. 
Consulates,  changing  locations,  2213. 
CONSULS. 
Authentication  of  invoices  before,  1844, 1850. 
Certification  of  invoices,  1844, 1850. 
Restrictions  as  to  certificates  of,  1851, 1852. 
To  report  fraudulent  practices  as  to  invoices,  1853. 
To  furnish  prices  current  to  customs  officers,  2263. 
Contiguous  countries,  commerce  with,  2021  to  2055. 
Contrayerva-root,  1559. 
Copper,  black  or  coarse,  1054. 
bottoms,  1057. 
for  U.  S.  mint,  1561. 
in  bars,  1056. 
in  forms,  n.  o.  p.  f.,  1056. 
in  ingots,  1056. 
in  pigs,  1056. 
in  pipes,  1057. 
in  plates,  1056. 
in  rods,  1057. 
in  rolled  plates,  1057. 
in  sheets,  1057. 
mfs.  of,  n.  o.  p.  f.,  1057. 
old,  1560. 

old,  fit  only  for  remf.,  1055. 
ores,  1053. 
regulus  of,  1054. 
subacetate  of,  1790. 
Copperas,  1250. 

Coppered  iron  wire  rope,  strand  or  chain,  916, 
Coral,  cut  or  mfd.,  1251. 

marine,  unmfd.,  1562. 
Cord,  silk,  1111. 

wool,  worsted,  or  mohair,  1168. 
Cordage,  Manila,  untarred,  969. 
tarred.  968. 

untarred,  other  than  Manila,  970 
Cordials,  984 

stamp-tax  on,  2098. 
distilled  spirits  for,  2299. 
Cords,  cotton,  929. 

Cords  and  tassels,  wool,  worsted,  or  mohair,  1168. 
Corks,  mfd.,  1252. 
Cork-bark,  mfd,,  1252. 

unmfd.,  1563. 
Cork-wood,  unmfd.,  1563. 
Corn,  Indian,  1076. 
Corn-meal,  1082. 
Corsets,  1253. 
Cosmetics,  1268. 

stamp  tax  on,  2098. 
distilled  spirits  for,  2299. 
Cot-bottoms,  961. 
Cotton,  1564, 


INDEX  TO  PART  I. 


147 


^■Cui 


Cotton  threads  and  yarns,  927  and  928. 

manufactures,  10  per  cent,  off,  913. 
mfs.  of,  921  to  932. 
COTTONS. 

Appraisement  of,  when  invoiced  at  average  prices, 
1873. 
Cotton-velvet,  931. 
waste,  1700. 
Court-plaster,  1254. 
Covers,  1178. 
Cowage  down.  1565. 
Cow-pox,  1566. 
Crash,  961. 
Crayons,  1255. 
Cream-nuts,  1681. 

tartar,  1256. 
Crockery-ware,  935. 
Cubebs,  1567. 
Cubic  nitre,  1679. 
Cudbear,  1568, 1703. 
Culm,  1240. 

Cumberland,  port  of  delivery.  2296. 
Curling-stones,  1569. 
Currants,  1258. 
CURRENCIES. 

Of  invoices,  1840. 
Depreciated,  1865. 
Curry,  1570. 

-powders,  1570. 
CUSTOMS. 

Acts,  inconsistent  with  Customs  Revenue  Act  of 
June  22d,  1874,  repealed,  888. 

Laws  authorizing  seizure  of  books  and  papers,  re- 
pealed, 863. 

Moieties,  under  customs  acts,  repealed,  864 

Salaries  of  customs  officers,  885. 

Saloon  stores,  duty  on,  1880. 

Spanish  vessels,  arriving  in  distress,  provisions  as 
to,  1859. 

tch,  1535. 

t  hoops,  bought  before  March  12, 1880,  2318. 
Cutlery,  1257. 
Cuttle-fish  bone,  1571. 
Cvanite,  1572. 
DAMAGES. 

Damage  for  rust  on  iron  or  steel  not  allowed,  1041. 

Damaged  importations,  storage  of,  1888. 

Appraisal  of,  1889. 

Appraisal  of  wrecked  and  camaged  goods,  1890. 

Appeals  from  appraisals  of  damages,  1891. 

Revision  of  appraisements  of,  1891. 
Dandelion  root,  1183. 
Dates,  1259. 
Deals,  1135. 
Decisions  of  Department,  how  modified  adversely  to 

Government,  2210. 
DEFINITIONS. 

"Port,"  1825.  " Master,"  1826.  " State,"  1087.  "Ton," 

1913.  "  Vinegar,"  1879.    "  Value  "  and  "  Valued," 

1914.  "  Merchandise,"  1824. 
Dentifrice,  1268. 
DETECTIVE  SERVICES. 

Compensation  for,  865,  866,  868. 
■  Transfer  of  dues  for,  illegal,  and  penalty  for,  869. 

Claimant  of  compensation,  may  testify,  870. 
Diamond,  bort,  1574. 
-dust.  1574. 
Diamonds,  glaziers',  1573. 

rough  or  uncut,  1573. 
Diapers,  961. 

Dice,  ivory  or  bone,  1314. 
DISCRIMINATING  DUTIES. 

On  importations  of  productions  of  countries  beyond 
Cape  of  Good  Hope,  910. 

On  importations  by  vessels  not  of  the  United  States, 
911. 

No  drawback  allowed  on,  2020. 

Discriminating  duties,  certain  repealed,  2329. 

Discriminating  duty,  repeal  amended,  2336. 
Discriminating  tonnage  duties,  etc.,  2119  to  2123. 
Diseases  among  cattle,  prevention  of,  902,  903. 
DISTILLED  SPIRITS.    {See  "  Spirits.") 
DISTRIBUTION. 

Additional  duties  not  subject  to,  1910. 
Divi-divi,  1575. 
Dolls,  1260. 
DOMESTIC  PRODUCTS. 

Internal  revenue  tax  on  re-importations  of,  909. 
Downs,  1493. 
Dragon's  blood,  1576. 
Draughts,  ivory  or  bone,  1314. 
DRAWBACK. 

Allowed,  when,  1978. 


DRAWBACK  (continued). 

Appropriation  for  drawbacks  and  allowances,  2011 . 

On  articles  manufactured  partly  of  materials  im- 
ported, 1983. 

On  articles  manufactured  wholly  of  materials  im- 
ported, 1982. 

Not  allowed  on  merchandise  removed  from  custody 
of  government,  when,  1988. 

Not  allowed  when  duties  less  than  fifty  dollars, 
1979. 
Unless  merchandise  exported  in  original  pack- 
ages. 1979,  1991.  1992. 

Bond,  how  discharged,  2007,  2008,  2010. 

Bond  for  and  proof  of  export,  2006. 

On  bullets  and  gunpowder,  2192. 

On  cans,  2294. 

Certificate  for  debentures  received  in  payment  of 
duties,  2011. 

Certificate  of  export  necessary,  2007,  2008. 

Certificate  of  export  in  another  district,  2004. 

Charges  on  gaugeable  and  weighable  merchandise 
entitled  to,  1986, 1987. 

On  cigars  and  snuff,  2281. 

Consul's  fee  for  certificate,  2009. 

Debentures  may  be  assigned,  2003. 

Discriminating  duties,  none  allowed  on,  1990. 

On  drugs,  medicines  and  chemicals,  1981. 

Exportation  and  transportation  of  bonded  mer- 
chandise not  prevented  hereby,  2015. 

Extending  time  of  making  oath  and  giving  bond, 
2000. 

On  firearms,  scales,  balances,  spades,  shovels,  axes, 
hatchets,  hammers,  plows,  cultivators,  mowing- 
machines,  and  reapers,  when  allowed,  3020. 

Forfeiture  of  merchandise,  when,  1996, 1997. 

Forfeiture  of  merchandise  for  false  or  erroneous 
entry,  2013,  2014. 

Fraud  or  error,  proceedings  in  case  of,  2005. 

Imported  merchandise,  warehoused,  exported  at 
frontier  ports  for,  2017. 

Inspection  permit,  and  lading  of  merchandise  ex- 
ported for,  1996, 1997,  1998. 

Invoice,  copy  of,  to  accompany  merchandise  when 
transported,  1997. 

Invoice  deposited  on  entry  for,  1995. 

Lading  of  merchandise  re-exported  for,  how  per- 
formed, 1998. 

On  liquor  in  casks,  1992. 

Merchandise  entered  for,  may  be  exported  to  British 
North  America,  2019. 

Merchandise  exported  from  port  of  Lake  Pontchar- 
train,  2018. 

Merchandise  imported  from  British  North  America 
at  frontier  ports,  transportation  and  exportation 
of,  2016. 

Oath  of  exporter,  1998. 

Penalties  against  persons  and  vessels  for  lading 
merchandise  entered  for,  2012. 

Per  centum  of,  retained  by  collector  in  certain  cases, 
1980,  1982.  1989. 

Permit  for  lading,  when  issued,  1996, 1998. 

On  railroad  iron,  1984. 

On  salt  for  curing  fish,  1985. 

On  saltpetre  in  gunpowder,  1989. 

Secretary  of  Treasury  may  make  rules  enforcing 
laws  relating  to,  2020. 

Seizure  and  forfeiture  of  merchandise  entered  for, 
if  landed,  2012. 

Drawback  on  sugar,  2206. 

On  unrefined  sugars,  1992. 

Suit  for  debentures,  2002. 

On  tobacco,  penaltv  forfraudulently  claiming,  2196. 

On  tobacco,  2281. 

On  exported  tobacco,  etc.,  20815. 

Transportation  to  other  districts,  1999. 

When  and  to  whom  debentures  paid,  2001. 

When  merchandise  transferred  into  new  packages, 
1993, 1994. 

On  yellow  sheathing  metal  and  bolts,  2182. 
Drawers,  cotton,  930. 

silk.  iin. 
Drawings,  1708. 
Dress-goods,  alpaca,  1166. 

goat-hair,  1166. 
wool  or  part  wool,  1166. 
worsted,  1166. 
Dress-trimmings,  wool,  worsted  or  mohair,  1168. 
Dried  blood,  1578. 
bugs,  1579. 
flowers,  1577. 
pulp,  1261. 
DRUGS,  ETC. 

Condemned,  not  to  pass  custom-house,  1897. 


148 


INDEX  TO  PART  I. 


DRUGS,  ETC.  {continued). 

Crude,  n.  o.  p.  f.,  1262. 

Examination  and  appraisal  of,  1895. 

Name  of  manufacturer  to  be  affixed,  1896. 

Oath  of  special  examiners,  1822. 

Provisions  for  districts  without  examiners,  1823. 

Re-exportation  or  destruction  of  condemned,  1899. 

Re-examination  at  importer's  instance,  1898. 

Special  examiner  of.  at  New  York,  1900. 
Druggets,  1176. 
Ducks,  linen,  961. 
Dutch-metal,  in  leaf,  1064. 
Dutch-metal,  in  leaf,  1263. 
Dutch-pink,  1366. 
DUTIES. 

Additional,  not  to  be  deemed  fines  or  penalties  sub- 
ject to  distribution,  1910. 

Ad  valorem,  appraisements  for,  1868. 

Based  on  invoices  in  depreciated  currencies,  1865. 

Based  on  specified  quantities,  appraisements  for, 
1868. 

Discriminating,  on  tonnage,  etc.,  2119  to  2123. 

Equipments  and  repairs  of  vessels,  duties  on,  2040. 

Excess  of  sea-stores,  duty  payable  on,  2Q38. 

Judgment,  what  to  recite  ;  how  payable,  1977. 

Necessary  repairs,  refund  of  duties  on,  2041. 

To  be  paid  in  coin  or  "  demand  notes,"  1971. 

Paid  under  protest,  to  be  placed  to  credit  of  Treas- 
urer, 1972. 

Protests,  recovery  under,  1973. 

Purchase  of  sea-stores,  report  of,  2037. 

Reduction  of,  ten  per  cent.,  912. 

Refunding  duties  improperly  collected,  1975. 

Refunding  on  failure  to  appeal,  1976. 

Saloon  stores,  duty  payable  on,  2039. 

Special  provisions  for  charges  on  wool,  1154  to 
1159. 

Suits  to  recover  duties ;  bill  of  particulars,  1974. 

Valuation  for,  to  include  freight  and  charges,  1869. 

When  increase  does  not  apply,  2207. 
Dyeing  articles,  crude,  n.  o.  p.  f,  1580. 
Dyes,  1350. 

aniline,  1350. 
Dye-woods,  extracts  of,  1359. 

in  sticks,  1519. 
Earthen,  stone  or  crockery  ware,  n.  o.  p.  f.,  935. 
Earthen-ware,  brown,  933. 
East  River,  port  of  delivery,  2296. 
Ebony,  mfs.  of,  1147. 
Effects,  household,  1704. 
EFFECTS,  PERSONAL. 

Entry  of,  1704, 1793, 1833. 

Transit  of,  to  foreign  country,  1837. 
Eggs,  1581. 

silk-worm,  1754. 
Elecampane-root,  1582. 
Embroideries,  1264. 
Emery,  grains,   ground,   rafd.,  ore,  or  pulverized, 

1265. 
Enamelled  white.  1351. 
Encaustic  tiles,  1266. 
Endless  belts,  1164. 
Engravings,  1210. 
Enrollment  of  flatboat  or  barge  not  necessary,  2291. 

of  vessel,  when  no  fee  for,  2291. 
ENTRY. 

Entries  of  exemption  or  liquidation,  to  be  final 
after  one  year,  883. 

Fraudulent,  penaltj"^  on,  1854. 

Invoices  not  admitted  to,  when,  1850. 

Separate, when  maybe  made  for  packages  forming 
part  of  an  importation,  2215  to  2218. 

Special,  of  personal  effects,  baggage,  tools,  etc., 
1833  to  1836. 

Special,  of  distilled  spirits  and  wines,  1828. 

Special,  sea-stores,  1829, 1830, 1831. 

When  may  be  made  for  part  of  importation,  2215 
to  2218. 

When  incomplete,  goods  to  be  stored,  1888. 
Epaulets  of  metal,  1267. 
Ergot,  1583. 
Errors  and  omissions  in  Revised  Statutes  corrected, 

2234  to  2261. 
Errors  corrected,  2197  to  2201. 
Esparto  grass,  1584. 

pulp  of,  1584. 
Essences,  toilet,  1268. 
Essential  oils,  n.  o.  p.  f.,  1345. 
Etchings,  1708. 
Ethereal  extracts,  1244. 

preparations,  1244. 
Ether  cenanthic,  1344. 
Ethers,  n.  o.  p.  f„  1244. 


EXAMINERS  OF  DRUGS,  ETC. 
Oath  of,  1822. 

Special  examiner  at  New  York,  1900. 
Provisions  for  districts  without,  1823. 
Exhibition  of  art  and  industry  at  Boston,  articles  for, 

admitted  free,  2330. 
Exhibition  of  electrical  apparatus,  machinery,  tools 

and  implements,  articles  for,  admitted  free,  2354. 
Exhibition  of  National,  Mining  and  Industrial  Ex- 
position, articles,  for  admitted  free,  2327. 
Explosive  substances  used  in  mining,  etc.,  1293. 
Expressed  oils,  n.  o.  p.  f.,  1346. 
Extract  of  annatto,  rocou  or  Orleans,  1474. 
of  safflower,  1733. 
of  saff"ron,  1733. 
Extracts,  toilet,  1268. 
Eyelets,  1269. 
Fans,  1270. 

common  palm-leaf,  1585. 
Farina,  1586. 
Fashion-plates,  1587. 
Feather-beds,  1272. 
Feathers,  artificial,  n.  o.  p.  f.,  1271. 
bed,  1493, 

colored  or  mfd.,  1271. 
not  colored  or  mfd.,  1271. 
Feldspar,  1273. 
Felt,  adhesive,  1588. 

Felts,  for  paper  or  printing  machines,  1164. 
Fence-chains,  1018. 
Fibrin,  1589. 
Figs,  1274. 
Filberts,  1275. 
Fil6, 1212. 
File-blanks,  1006. 
Files,  1006. 
Fine-clay,  919. 
FINES.    (&e  "Penalties.") 
Finishing-powder,  1276. 
Fire-arms,  1340. 
clay,  919. 
crackers,  1277. 
crackers,  n.  o.  p.  f ,  1278. 
screens,  1270. 
wood,  1590. 
Fish,  1078  to  1081. 

all  n.  o.  p.  f ,  1078. 

for  bait,  1592. 

fresh,  1591. 

glue,  1636. 

preserved  in  oil,  except  anchovies  and  sar 

dines,  1081. 
prepared,  1092. 
shell-,  1752. 
skins,  1279. 
Flannels,  1163. 
Flax,  hackled,  957. 

not  hackled  or  dressed,  956. 
tow  of,  959. 
Flaxseed,  1326. 
Flax-straw,  955. 
Flint,  1593. 
Flints,  1593. 

Flint-stones,  ground,  1593. 
Floats,  1006. 
Flocks,  1161. 
Floss-silks,  1107. 

Flowers,  artificial,  n.  o.  p.  f.,  1271. 
dried  and  prepared,  1577. 
for  medicinal  purposes,  n.  o.  p.  f.,  1594. 
Flues,  steam,  etc.,  1024. 
Folise  digitalis,  1595. 
FORFEITURES.    (See  "  Penalties.") 
Fossils,  1596. 
Fountains,  1799, 1800. 
Fowls,  land  and  water,  1500. 
Free  entry  of  articles  for  societies  of  art  and  sciences, 

2264. 
Freestone,  1428. 
French  green,  1352. 
Fringes,  silk,  1111. 

wool,  worsted,  or  mohair,  1168. 
Fruit,  1281. 

-ethers,  1280. 
-plants,  1597. 
Fruits,  preserved,  1247. 
Fuller's  earth,  919,  940. 
Fulminates,  1282. 
Fulminating  powders,  1282. 
Fur,  articles  made  of,  1283. 
Furniture,  house  and  cabinet,  finished,  1145. 

unfinished,  1144. 
Furs,  hatters',  dressed,  on  the  skin,  1301. 


INDEX  TO  PART  I. 


149 


Furs,  hatters',  not  on  the  skin,  1301. 
Fur-skins,  undressed,  1598. 
Fusel-oil,  1284. 
Galanga,  or  galangal,  1599. 
"Gallon"  defined,  2287. 
Galloons,  cotton,  929. 
silk,  nil. 
of  metal,  1267. 

wool,  worsted,  or  mohair,  1168. 
Jalvanized  iron  wire  rope,  strand  or  chain,  916. 
lame,  prepared,  1092. 
rOarancine,  1600. 
[Garden  seeds,  1388. 
fOas-retorts,  933. 
[Gelatin,  etc.,  1285. 
[Gems,  1726. 
Jenessee,  port  of,  extending  privileges  to,  2214. 
}entian-root,  1601. 
Jerman- silver,  mfs.  of,  n.  o.  p.  f.,  1065. 

unmfd..  If  62. 
fespinst,  1212. 
Jilt-ware,  1390. 
irimps,  cotton,  929. 

wool,  worsted,  or  mohair,  1168. 
iringer,  essence  of  1126. 
ground,  1124. 
pickled, 1125. 
preserved,  1125. 
root,  1002. 
^Ginseng-root,  1603. 
I  Glass,  919. 

all  articles  of,  cut,  engraved,  etc.,  947. 

Bohemian,  954. 

bottles,  filled,  953. 

broken,  1604. 

cast  polished  plate,  silvered,  952. 

unsilvered,  951. 
common  window,  948. 
compositions  of,  when  set,  1248. 

not  set,  1248. 
crystals  for  watches,  954. 
crown,  polished,  949. 

unpolished,  948. 
cylinder,  polished,  949. 

unpolished,  948. 
disks  for  optical  instruments,  1286. 
fluted, 950. 
jars,  filled,  953. 
looking-glass  plates,  952. 
mfs.  of,  946  to  954. 
old,  1604. 

or  glasses,  paintings  on,  954. 
pebbles,  for  spectacles,  954. 
plain  and  mould  and  press,  not  cut,  engraved 

or  painted,  946. 
plates,  for  optical  instruments,  1286. 
porcelain,  954. 
rolled,  950. 
rough  plate,  950. 
Avare,  919. 
Jloves,  kid,  1287. 

leather.  1287. 
silk,  nil. 
JLOVES. 

Valuation  of,  1875. 
Jlue,  1288. 
iGlycerin,  1289. 
"  )at-hair,  914, 1149  to  1158. 
mfs.  of,  1163. 
-skins,  raw,  1605. 
)ldbeaters'  moulds,  1606. 
skins,  1606. 
Jold-leaf,  1061. 

mfs.  of,  1065. 
size,  1607. 
sweepings,  1769. 
iOOD  HOPE  CAPE. 
Duties  on  importations  of  products  from  beyond, 

IRAIN. 

Weight  per  bushel  prescribed,  1881. 
frain  from  Canada  for  grinding,  2338. 

bags,  domestic,  1468. 

tin,  1780. 
franadilla,  mft.  of,  1147. 
rranite.  1428. 
irrass,  articles  composed  of,  u.  o.  p.  f.,  1199. 

cloth,  976. 

rrasses,  and  pulp  of,  for  the  mf.  of  paper,  1584. 
Jrease,  1290. 

foi  soap-stock;  1608. 
Jreen  vitriol,  1250. 
Irrindstones,  1291. 


Ground-beans,  1377. 
Guano.  1609. 
Gum,  n.  o.  p.  f.,  1405. 
Gums,  all  n.  o.  p.  f.,  1610. 
Gum  substitute,  1292. 
Gun-blocks,  1137. 
Gunny-bags,  old,  1611. 

cloth,  not  bagging,  965. 
cloth,  old,  1611. 
Gunpowder,  1293. 
Gut-cord,  1536. 
Gut,  mfd.  and  unmfd.,  1612. 

worm,  1612. 
Guts,  salted.  1613. 
Gutta-percha,  crude,  1614. 

manufactures,  918,  1294. 
Hair,  cattle-,  unmfd.,  1615. 
cloth,  1296. 
curled,  1295. 
dressings,  1268. 
dyes,  1268. 
hogs,  1295. 
hogs,  curled,  1616. 
horse,  unmfd..  1615. 

human,  cleaned  or  drawn,  unmfd.,  1295. 
human,  raw,  uncleaned.  not  drawn,  1295. 
manufactures  of,  914, 1295, 1296. 
n.  o.  p.  f.,  1295. 
oils,  1268. 
pencils,  1297. 
pins,  iron  wire,  1298. 
restoratives,  1268. 
Halter  chains,  1018. 
Hammers,  blacksmiths',  1020. 
Hams,  1070. 
Handkerchiefs,  961. 

silk,  nil. 
Handle-bolts.  2188. 
Hand-saws.  1004. 
Harness  furniture,  1239. 
hardware,  1239, 
Hassocks,  1178. 
Hat-bodies,  cotton,  1299. 
Hats,  materials  for,  n.  o.  p.  f.,  1300. 
n.  o.  p.  f.,  1209. 
silk.  nil. 
wool.  1163. 
Haw^aiian  treaty,  goods  entered  free,  2232,  2233. 

Reciprocity  Treaty,  2371  to  2381. 
Heading-blocks,  1137. 

bolts,  1751. 
Head-nets,  wool,  worsted  or  mohair,  1168. 
Hellebore-root,  1617. 
Hemlock  bark,  1618. 
leaf,  1558. 
seed,  1558. 
Hemp,  958. 

Indian,  cnide  drug,  1629. 
mfs.  of,  n.  o.  p.  f.,  975. 
seed. 1303. 
substitutes  for,  958. 
ton  of,  959. 
Henbane-leaf.  1626. 
Herrings,  pickled  or  salted,  1078 
Hide-cuttings,  raw,  1619. 

rope.  1620. 
HIDES  OF  CATTLE. 

Restrictions  upon  importation  of,  902,  903,  904. 
Hides,  raw,  1621. 

and  skins,  Hawaiian,  2233. 
Hinges,  cast-iron,  1032. 

Avrought-iron,  1022. 
Hollow-ware,  glazed  and  tinned,  1033. 
Hones,  1622. 
Honey,  1305. 
Hoods,  materials  for,  1300. 

n.  o.  p.  f..  1209. 
Hoofs,  ]623. 

Hoops,  cut  to  length,  bought  before  March  12,  1880, 
2313. 
cut  and  punched,  bought  before  March  12, 
1880,  2313. 
Hops,  1306,  2177. 
Hop-roots,  1625. 

Horn,  manufactures  of,  920, 1208. 
strips,  1624. 
tips,  1623. 
Horns,  1623. 
Hose,  silk,  1111. 
Hosiery,  cotton,  930. 
Household  effects,  1514, 1704. 
Hubs  for  wheels,  1137. 
Huckabacks.  961. 


150 


INDEX  TO  PART  I. 


HYDROMETERS. 

Adoption  of,  1880. 
Hyoscyamus,  1626. 
Ice,  1627. 

IMMEDIATE  TRANSPORTATION. 
Allowed,  when,  2300. 
Appraisement  of  merchandise  for,  2301. 
Bond  given  for  goods  transported,  1954. 
If  deposited  in  warehouse,  to  be  subject  to  entry 

and  appraisement,  when,  1957. 
Entry  for,  2301. 

Failure  to  transport  merchandise  withdrawn,  pen- 
alty, 1963. 
How  merchandise  transported,  2302. 
How  transferred  from  vessel,  2305. 
Invoice  for,  2301,  2303. 
Invoice  to  accompany  merchandise,  1997. 
Inspectors  for,  2304. 
Lien  for  freight,  2309. 
Locks,  seals,  and  control  of  merchandise  in  transit, 

1956,  2304. 
Merchandise  must  be  shipped  within  ten  days  of 

landing,  2308. 
Merchandise  to  be  transported  in  cars,  vessels,  or 

vehicles,  2304. 
Merchandise  intended  for  immediate  transporta- 
tion, bonded  warehouse  for,  1958. 
Opening  cars,  breaking  seals,  etc.,  penalty,  1960. 
Ports  from  which  merchandise  may  be  transported 

in  bond,  1952,  2300. 
Priority  of  examination  of  merchandise  for  trans- 
portation in  bond,  1953. 
Ports  to  which  merchandise  may  be  transported  in 

bond,  1959,  2306. 
Responsibility  of  common  carriers,  1955,  2302. 
Special  agents  in  foreign  territory ;  appointments, 

powers,  duties,  and  compensation  of,  1961. 
Transfer  direct  from  vessels  to  cars,  etc.,  1957,  2305. 
Transportation  of  merchandise  in  bond  by  common 
earners  to  be  designated  by  Secretary  of  Treas- 
ury, 1955,  2302. 
When  act  takes  effect,  2310. 

Withdrawal  and  transportation  to  another  district, 
1962. 
IMMIGRANTS. 

Tools,  implements,  and  effects  of,  1333, 1834, 1835. 
Implements,  professional,  1793, 
Importation  of  goods  of  one  country  in  vessel  of 

another  country,  when  allowed,  907. 
India  joints,  unmfd.,  1631. 

rubber,  articles  composed  of,  n.  o.  p.  f.,  1308, 
1309. 
boots,  1310. 
crude,  1628. 
manufactures,  918. 
milk  of,  1628. 
shoes,  1310. 
and  silk,  mfs.  of,  1307. 
Indian  corn,  1076. 

hemp,  crude  drug,  1629. 
madder,  1661. 
red,  1353. 
Indigo,  1630. 

carmined,  1354. 

extract,  1354.  I 

Ink,  1311. 

printers',  1311.  | 

powders,  1311.  I 

Insertings,  cotton,  932.  i 

Instruments,  philosophical,  1708. 
professional,  1793. 
scientific,  1708. 
Insulators,  for  telegraphy,  not  of  glass,  1312. 
INSPECTORS  OF  CUSTOMS. 

On  routes  to  Mexico,  1817. 
INTERNAL  REVENUE  TAX. 
On  reimportations  of  domestic  products,  909. 
On  tobacco,  snuff,  and  cigars.    (See  those  Titles.) 
INVOICE. 
Additional  duties  in  cases  of  undervaluation,  1870, 

1871. 
Affidavit  in  absence  of,  872. 
Allowance  for  deficiencies,  1883. 
Appeals  from  appraisal,  1890. 
Appraisal  of  damages  on  voyage,  1889. 
Appraisal  of  wrecked  or  damaged  goods,  1890. 
Article  of  highest  value  to  rule,  1872. 
Bond  to  produce  proof  of  invoice  values,  1887. 
Consular  certificates,  restrictions  as  to,  1851, 1852, 
Currencies  of,  1840. 

Deponent's  source  of  knowledge,  etc.,  may  be  in- 
quired into,  873. 
Dutiable  charges  to  be  added  to  cost,  1869. 


INVOICE  (cmtinued). 
Examination  of  owners  as  to  invoice  values,  etc., 

1884. 
Frauds  as  to,  to  be  reported  by  consuls,  1853. 
Gloves,  valuation  of,  1875. 
How  authenticated,  1844, 1850. 
How  to  be  made  out,  1843, 1850. 
Inadvertent  omissions  not  to  work  forfeiture,  876. 
In  what  weights  and  measures  to  be  made  out, 

1839, 
Of  importations  from  countries  adjacent  to  United 

States,  1846, 1850. 
Offences  to  be  reported  forthwith,  877. 
Penalty  for  fraudulent  entries,  874,  875. 
Penalty  for  false  oath  on  examination,  1886. 
Penalty  for  refusal  to  submit  to  examination,  1885. 
Penalty  on  fraudulent,  1841. 
Proceedings  in  cases  of  undervaluation,  1862. 
Proceedings  when  triplicate   not  received,  1847, 

1848, 1850, 
Provisions  as  to  invoices  based  on  depreciated  cur- 

rencv,  1865, 
Requisites,  under  Act  of  June  22d,  1874,  871. 
Rule  as  to  woollens  and  cottons  invoiced  at  average 

prices,  1873. 
Rule  as  to  wools  of  different  qualities  in  same 

package,  1874. 
Rule  as  to  bales  of  wool  of  different  qualities  in 

same  invoice,  1874. 
Rule  in  cases  of  different  values  in  same  invoice, 

1872. 
See  special  provisions  in  regard  to  dutiable  charges 

as  to  wools,  1154  to  1159. 
Storage  of  goods  when  entries  incomplete.  1888. 
Storage  of  damaged  importations,  1888. 
To  be  triplicate,  1843. 

Values  at  date  of  shipment  to  govern,  1866. 
Values  may  be  increased  by  importer,  1862. 
Values  not  to  be  in  any  case  diminished,  1862. 
Values  stated  in,  conclusive  against  owners,  1842. 
What  declaration  to  be  indorsed,  1844, 1845, 1850. 
When  it  may  be  dispensed  with,  1849, 1850. 
When  provisions  as  to  authentication  inapplicable, 
1849, 1850. 
Iodine,  crude,  1632. 

resublimed,  1313, 
salts  of,  1313. 
Iridium,  1634. 
Iris,  1635. 
Iron,  915. 

bars,  991. 

bar,  rolled  or  hammered,  989. 
band,  999, 1000, 1001, 
blooms,  989. 
cables,  1017. 

damage  for,  not  allowed,  1041, 
hoop,  999, 1000, 1001, 
liquor,  1355, 
loops,  989, 

malleable,  in  castings,  1020. 
mfs.  of.  n.  o.  p.  f.,  1067. 
manufactures  of,  915. 
moisic,  2183. 
oxide  of,  1554. 
in  pigs.  988. 
round,  in  coils,  995. 
rolled  or  hammered,  1003. 
scroll,  999, 1000, 1001. 
In  slabs,  989. 
squares,  1011, 
sulphate  of,  1250, 
taggers,'  1037, 

wrought,  for  steam-engines,  1016. 
Avrought,  for  locomotives,  1016, 
wrought,  for  ships,  1016, 

wire,  covered  with  cotton,  silk,  or  other  mate- 
rial, 994, 
wire,  finished,  994,  995, 
Irons,  hatters',  1030, 
sad-,  1030, 
tailors',  1030. 
Isinglass,  1636. 
Istle,  1637. 
Italian  cloths,  real,  1166. 

imitation,  1166. 
Ivory,  manufactures  of,  920, 1208. 
unmfd.,  1638. 
vegetable,  unmfd.,  1638. 
vegetable,  mfs.  of,  1208. 
Jack-knives,  1007 
Jalap,  1639, 

Japanned  ware,  n,  o.  p.  f,,  1315 
Jellies,  1316. 


i 


INDEX  TO  PART  I. 


151 


Jet,  imitations  of,  1317, 
mfs.  of,  1317. 
unmfd.,  1640. 
Jewelry,  916, 1396. 
Joss-light,  1641. 
stick,  1641. 
Juniper  berries,  1642. 
.Junk,  old,  1643. 
Mute,  960. 

butts,  1644,  2184. 
[Kaoline,  939. 
[elp,  1616. 
line-pox,  1566. 
[irehwasser,  984. 
[Knit  goods,  1163. 
.nots,  of  metal,  1267. 
:r>-olite,  1646. 
[yanite,  1572. 

ic,  button,  crude,  dye,  seed,  shell  and  stick,  1647. 
spirits,  1648. 
sulphur,  1649. 
ice  and  insertings,  thread,  %2. 
cotton,  932. 
ss,  cotton,  colored,  929. 
of  metal,  1267. 
silk,  1111. 
ictarin, 1458. 

ip-black,  1356. 
ird,  1074. 
ist-blocks,  1137. 
stings,  1357. 
iths,  1140. 
lurel  berries,  1642. 
iva,  unmfd.,  1650. 
uvns,  %1. 
jad,  in  bars,  1046. 
in  pigs,  1046. 
mfs.  of,  n.  o.  p.  f.,  1067. 
nitrate  of,  1318. 
old  scrap-,  1047 
ore,  104o. 
pipes,  1044. 
red-,  1358. 
sheets,  1044. 
shot,  1044. 
white-,  \SoS. 
iather,  1319  to  1321. 

manufactures  of,  920. 
mfs.  of,  n.  o.  p.  f.,  1319. 
old  scrap.  1651. 
javes,  for  medicinal  purposes,  n.  o.  p.  f.,  1594. 

n.  o.  p.  f.,  1652. 
jeches,  1653. 
;mon-juice,  1322. 

peel,  not  prepared,  1689. 
Ibraries,  or  parts  of,  1514. 
icensing  of  flatboat  or  barge  not  necessary,  2291. 

vessels,  when  no  fee  for,  2291. 
ichens,  1657. 
iiicorice,  in  rolls,  1323. 
juice, 1324. 
paste,  1323. 
root,  1654. 
fe-boats,  1665. 
le,  1325. 

borate  of,  1515. 
chloride  of,  1542. 
citrate  of,  1544. 
juice,  1322. 

sulphate  of,  unground,  1711. 
white,  1351. 
IMITATIONS. 
Entries  of  exemption  or  liquidation  final  after  one 

year,  8&3. 
Of  prosecutions  for  penalties  or  forfeitures,  884. 
'lens,  bleached,  961. 
brown,  961. 
iseed,  1326. 
iqueurs,  984. 

iquorice,  paste  or  juice,  920. 
IQUORS. 

Distilled  spirits  for  mfs.,  2299. 
In  casks,  drawback  on,  1992. 
Malt,  imported,  inspected  and  marked,  2266. 
Packages  of,  for  drawback,  1992. 
Stamp-tax  on,  2098. 
itharge,  dry,  1358. 

ground  in  oil,  1358. 
ithographic  stones,  not  engraved,  1656. 
itmus.  1657. 
Jadstones,  1658. 
3omotive-tire,  1015. 
1659. 


Logwood,  extracts  of,  1369. 
Looking-glass  plates,  952. 
Lumber,  finished,  1136. 
hemlock,  1136. 
planed,  1136. 
sawed,  n.  o.  p.  f.,  1136. 
Macaroni,  2178  6. 
Macaroni,  1660. 
Mace,  1117, 
Mackerel,  1078. 
Madder,  extracts  of,  1661. 
ground,  1661. 
Indian,  1661. 
Magnesia,  calcined,  1327. 
carbonate,  1327, 
Magnets,  1662. 
Mahogany,  mfs.  of,  1147. 
Malacca  joints,  unmfd.,  1631. 
Malt,  1328. 
Manganese,  ore  of,  1663. 

oxide  of,  1663. 
Manila,  958. 
Manna,  1664. 
Mantels,  slate,  937. 
Mantillas,  silk,  1111. 
Manufactures  of  copper,  n.  o.  p.  f.,  1057. 
of  cotton,  921  to  932. 
of  ebony,  1147. 

of  flax,  jute  or  hemp,  961  to  978. 
of  glass,  946  to  954. 
of  granadilla,  1147. 
of  India-rubber,  and  silk,  and  other 

materials,  1.307. 
of  mahoganv,  1147. 
of  metal,  n.  b.  p.  f.,  1067. 
of  satin-wood,  1147. 
of  silk,  n.  o.  p.  f.,  1113. 
of  steel,  1012. 

of  worsted,  n.  o.  p.  f.,  1163. 
of  cedar-wood.  1147. 
of  rose-wood,  1147. 
Manures,  animal,  1609. 
Manure,  substances  used  for,  1767. 
Manuscripts,  1665. 
Maps,  1210,  1511, 1512. 
Marble,  1329. 

mfs.  of,  1329. 
slabs,  1329. 
MaiTOW,  crude,  1666. 
Marsh-mallows,  1667. 
"  MASTER  OF  VESSEL." 

Definition  of,  1826. 
Matches,  how  exported,  without  stamping  or  pay- 
ment of  tax,  2285. 
MATERIALS. 
For  building  and  repairing  certain  vessels,  1813, 

1814. 
For  the  manufacture  of  certain  articles  for  expor- 
tation, 2030  b. 
Matico-leaf,  1668. 
Mats,  1178. 

cocoanut,  1330. 
made  of  flags,  1331. 
floor-,  1331. 
of  grass,  1331. 
of  jute,  1331. 
Matting,  China,  1331. 

floor,  1331. 
Measures  and  weights,  provisions  as  to,  2099  to  2118. 
Meats,  prepared,  1092. 
Medals,  copper,  1669. 
gold, 1669. 
silver,  1669. 
Medicinal  preparations,  u.o.  p.  f.,1332. 

waters,  artificial.  13.36. 
Medicines,  proprietary,  1397. 

distilled  spirits  for,  2299. 
drawback  on,  1981. 
stamp-tax  on,  2098. 
Meerschaiim,  crude,  1670. 
Melado,  1099,  1104,  '2204,  2205. 

concentrated,  1099, 1104. 
Hawaiian.  22.33. 
MERCHANDISE. 
Definition  of,  1824. 

Invoiced  below  cost,  subject  to  forfeiture,  1841. 
MERCHANT  APPRAISERS. 
Appointment  of,  1820, 1908. 
Penalty  on,  for  refusal  to  serve,  1821, 1907. 
Mercurial  preparations,  n.  o.  p.  f.,  1333. 
Metals,  manufactures  of,  component  of  chief  value, 
916. 
n.  o.  p.  f.,  916. 


11 


152 


INDEX  TO  PART  I. 


Metals,  unmfd.,  1068. 
Metal  threads.  1212.  * 

MEXICO. 
Exportation  to,  1964. 
Exportatlons  for,  through  i)ort  of  Lavaca,  1965. 

Through  port  of  Indianola,  1966. 
Fees,  exemption  of  sealed  goods  passing  through, 

1969. 
Forfeiture  for  return  of  merchandise  exported  to, 

1970. 
Inspectors  on  transportation  routes  to,  1817. 
Penalty  for  aiding  in  landing,  etc.,  1970. 
Transportation  in  bond  to  places  in,  1967. 
Transportation  in  bond  over  territorv  of,  1968 
Mica,  1671. 

waste,  1671. 
Milk,  preserved  or  condensed,  1089. 

sugar  of,  1768. 
Mill-cranks,  of  wrought  iron,  1016. 

irons,  of  wrought  iron,  1016. 
Mineral  blue,  1352. 
green,  1352. 
kermes,  1335. 

substances,  n.  o.  p.  f.,  1334. 
waters,  1672. 
waters,  artificial,  1336. 
Mineralogy,  specimens  of,  1760. 
Mirbane  (oil),  2179. 
MITIGATION. 

Of  penalties,  882,  and  2124  to  2128. 
Mitts,  silk,  1111. 
Models,  1673. 
Mohair-cloth,  1857. 
MOIETIES. 

Abolished,  864, 
Moisic  iron,  990. 
Molasses,  1103. 

concentrated,  1099,  1104. 
Hawaiian,  2233. 
Monument  of  General  Washington  admitted  free, 

2353. 
Morphia,  1337. 

salts  of,  1337. 
Moss,  for  beds,  etc.,  1675. 

Iceland,  crude,  1674. 
Mosses,  crude,  1674. 
Mungo,  1161. 
Mun.jeet,  1661. 
Murexide  dye,  1676. 
Muriate  of  ammonia,  1188. 
Music,  bound.  1338. 

unbound,  1338. 
Musical  instruments,  1339. 
Musk,  crude,  1677. 
Muskets,  1340. 
Mustard,  in  bulk,  1341. 

inclosed  in  glass  or  tin,  1341. 
seed, 1678. 
Nails,  cut,  1025. 

horse-shoe,  1026. 
wrought,  1023. 
National  Mining  and  Industrial  Exposition  at  Den- 
ver, articles  for,  admitted  free,  2366. 
Natural  history,  specimens  of,  1760. 
Needles,  1342. 

for  knitting-machines,  1010, 
for  sewing-machines,  1010. 
n.  o.  p.  f.,  1342. 
NEW  YORK. 
Appointment  of  examiners  at,  1902. 
Appraisement  of  damaged  goods  at,  1905. 
Collection  district  extended,  2265. 
Extra  work  of  appraisers  at,  1906. 
General  duties  of  appraisers  at,  1904. 
Number  of  packages  to  be  sent  to  appraisers,  1901. 
Officers  and  employes  in  appraisers'  office  not  to  be 

in  commercial  business,  1902. 
Special  examiner  of  drugs  for,  1900. 
Nickel,  1059. 

alloy  of,  with  copper,  1060. 
oxide,  1060. 
Nitrate  of  soda,  1679. 
Nitric  ether,  spirits  of,  1304. 
Nuts,  Brazil,  1681. 
cocoa, 1681. 
cream.  1681. 
for  dyeing,  1497. 
Hawaiian,  2233. 
n,  o.  p.  f.,  1343. 
palm,  1699. 
wrought  iron,  1021. 
Nut-galls,  1680. 
Nutmegs,  1118. 


i  Nux  vomica,  1682. 
!  Oak-bark,  1683. 
Oakum,  1684. 
Oar-blocks,  1137.J 
Oaths  of  subordinate  customs  officers,  how  takei 
;     2193. 

i  Oat-meal,  1083. 
Oats,  1077. 

1  Obscene  books,  etc.,  900. 
Ochre  and  oehrey-earths,  dry,  1360. 

ground  in  oil,  1360. 
OFFENCES. 
Violations  of  law  to  be   reported   forthwith   bj 
officers  and  proceedings  thereon,  877. 
Oils,  almonds,  1686.  « 

all  animal,  1344. 

amber,  1686. 

ambergris,  1686. 

aniline,  crude,  1471. 
I  anise,  1686. 

anise-seed,  1686. 

anthos,  1686. 
'  bay,  1346. 

!  bay-leaves,  1345. 

i  bene,  1344, 1686. 

benzine,  1344. 
i  benzole,  1344. 

!  bergamot,  1686. 

j  cajeput,  1686. 

I  caraway.  1686 

j  cassia,  1686. 

I  castor,  1344. 

I  cedrat,  1686. 

!  cenne,  1344. 

chamomile,  1686. 
f  cinnamon,  1686. 

citronella,  1686. 
:  civet,  1686. 

cloves,  1344. 
i  coal-,  11344. 

I  cocoa-nut,  1697, 

I  cognac,  1344. 

I  cotton-seed,  1344. 

croton-,  1344. 

CTibebs,  1345. 
I  essential,  1686. 

essential  or  essence,  1345. 
I  expressed,  1686. 

fennel,  1686. 
I  fish-,  1344, 1687. 

:  fixed,  1686. 

fixed  or  expressed,  1346. 

flaxseed,  1344. 

hempseed,  1344. 

illuminating,  1344. 

jasmine,  1686. 

jessamine,  1686. 

juglandium,  1686. 

juniper,  1686. 

laurel,  1346. 

lavender,  1686. 

lemon-grass,  1686. 

lemons,  1345. 

linseed,  1344. 

mace,  1686. 
j  mustard,  not  salad,  1346. 

i  naphtha,  1344. 

'  neat's-foot-,  1344. 

olive-,  1344. 

olive-,  not  salad,  1346. 

origanum,  1686. 

orange,  1345. 

ottar  of  roses.  1686. 

palm,  1697. 

poppy,  1686. 

rapeseed,  1344. 

red,  1686. 

rock,  1344. 

rosemary,  168<i. 
I  seal,  1344. 

sesame,  1686. 

sesamum-seed,  1686, 
'  spermaceti,  1687. 

thyme,  red,  1686. 

thyme,  white,  1686. 

valerian,  1686. 

whale,  1344, 1687. 
Oil-cake,  1685. 

cloths,  918, 1179. 
clotli  foundations,  964. 
seeds,  n.  o.  p.  f.,  1303. 
silk  cloth,  1180. 
Olives,  green,  1688. 


INDEX  TO  PART  I. 


153 


Olives,  prepared,  1688. 
Opium,  1347. 

preparations  of,  n.  o.  p.  f.,  1347. 
Orange  buds,  161)0. 
flowers,  1690. 
peel,  not  prepared,  1689. 
Orchil,  liquid,  1691. 

in  the  weed,  1691. 
Ores  of  gold,  1692. 
of  silver,  1692. 
Orleans,  1474. 
Ornaments,  916. 

silk  or  part  silk,  1112. 
Orpiment,  1693. 
Orris-root,  1635. 
Osier,  prepared,  1348. 

articles  composed  of,  n.  o.  p.  f.,  1199. 
Osmium,  1694. 
Oxide  of  iron,  1554. 

of  strontia,  1766. 
of  uranium,  1788. 
Oxidizing-paste,  1695. 
Pack-thread,  961. 

n,  o.  p.  f.,  1440. 
Packing-boxes,  of  wood,  n.  o.  p.  f.,  1146. 
Paddy,  1086. 
Paints,  1350. 

and  painters'  colors,  1366 
Paintings,  1708, 1799, 1800, 
n.  o.  p,  f.,  1349. 
Palladium,  1696. 
Palings,  1139. 

Palm-leaf,  articles  composed  of,  n.  o.  p.  f ,  1199. 
unmfd.,  1698. 
nuts,  1699. 
nut  kernels,  16t)y. 
oil,  1697. 
Pamphlets,  1210. 
Paper,  917. 

antiquarian,  1371 . 

boxes,  1369.  > 

demy,  1371. 
drawing,  1371. 
elephant,  1371, 
envelopes,  1370. 
foolscap,  1371, 
for  fireboards,  1371. 
for  printing,  1368. 
for  screens,  1371. 
hangings,  1371. 
imperial  letter,  1371. 
manufactures,  917. 
mfs.  of,  n.  o.  p.  f.,  3368. 
n.  o.  p.  f.,  1371. 
sheathing,  1368, 
stock,  crude,  1700. 
waste,  1723. 
Papers,  illustrated,  1210. 
Papier-mache,  mfs.  of,  1372. 
Parafflne,  1373. 
Parasols,  914. 

and  parts  thereof,  1444, 1445. 
Parasol-sticks,  crude,  1787. 
Parchment,  1374. 
Parian-ware,  plain  white,  935, 
ornamented,  934. 
Paris  green,  1352. 
white,  943. 

ground  in  oil,  945. 
Paste,  Brazil,  1517. 

compositions  of,  when  set,  1248. 
compositions  of,  not  set,  1248. 
oxidizing,  1695. 
Pastel,  1795. 

Patchogue,  port  of  delivery,  2170. 
Patent  size,  1375. 
Paving-stones,  n.  o.  p.  f.,  1376. 

tiles,  marble,  1329. 
Pea-nuts,  1377. 
Pearl,  mother  of,  1701. 
Pebbles,  Brazil,  1518. 

for  spectacles,  rough,  1518. 
Pelerines,  silk,  1111, 
Pellitory-root,  1702. 
PENALTIES. 
As  to  dutiable  articles  found  with  baggage,.  1836, 
For  counterfeiting  cigar  stamps,  or  dealing  in  or 

having  counterfeits,  2284. 
For  fraudulent  invoices,  1841. 
For  fraudulent  entry,  1854. 
For  presenting  fraudulent  invoice,  1855. 
For  aiding  in  landing  of  same,  1970 
For  return  of  merchandise  exported  in  bond,  1970. 


PENALTIES  {continued). 
For  fraudulently  claiming  drawback  on  tobacco, 

2196. 
For  importing  in  vessels  not  owned  in  country  pro- 
ducing merchandise  imported,  906. 
For  importing  neat  cattle  and  hides,  904, 
For  offences  committed  by  Treasury  officials,  to 

whom  applying,  2193, 
For  frauds  under  act  of  June  22d,  1874,  874,  875, 
For  failure  to  cancel  stamps  on  imptd  liquors,  2268. 
For  removal  or  sale  of  cigars  packed,  stamped  or 

marked  contrary  to  law,  2283,  2284, 
Limitation  of  prosecutions  for,  884. 
Not  to  be  imposed  by  court  without  verdict  of  frau- 
dulent intent,  878. 
On  merchant  appraisers  for  not  serving,  1821, 1907. 
Proceedings  on  application  for  remission  or  miti- 
gation of,  882. 
Remission  of,  2124  to  2128. 

Under  tobacco  laws,  2057.  2058,  2063,  2088,  2091,  2096. 
On  vessels,  for  having  or  landing  excess  of  sea- 
stores,  2037,  2039. 
Pencils,  lead-,  not  in  wood,  1379, 

of  wood,  lead  or  other,  1378, 
Pen-holders,  1381, 
Penknives,  1007, 
Pens,  metallic,  1380. 
Pen-tips,  1381. 
Peppers,  1114. 

ground,  1115. 
Percussion-caps,  916, 1.382. 
Perfumeries,  1268. 

tax  on,  2098. 

distilled  spirits  for,  2299, 
Periodicals,  1210, 
Persis,  1703. 

Personal  effects.  1704, 1793. 
Peruvian  bark,  1705. 
Petroleum,  crude,  1344. 
Pewter,  mfs.  of,  n.  o.  p.  f.,  1067. 

old, 1706. 
Phanglein,  1707. 
Philosophical  apparatus.  1383, 1708. 

instruments,  1383, 1708. 
preparations,  1708. 
Phosphates,  crude,  1709. 
Pickets,  11,39. 
Pickles,  1087. 
Pimento,  1114. 

ground,  1115. 
Pins,  1384. 

Pipe,  cast-iron,  steam,  etc.,  1031. 
cases,  1385. 
mouth-pieces,  1385. 
stems,  13a5. 
tips.  1385. 
Pipes  and  pipe-bowls,  n.  o.  p.  f,,  1386. 
clay.  1386. 
lava,  1386. 
meerschaum,  1386. 
metallic  mountings  for,  1385. 
parts  of,  1385. 
porcelain,  1386. 
wood,  1386. 
Pipe-clay,  919. 
Pitch,  1387. 
Plank,  1135. 
Plants,  1388, 1710. 

for  medicinal  purposes.  w.X).  p.  f.,  1594. 
Hawaiian,  22as. 
tea-,  1774. 
vanilla,  1492. 
Plaster  of  Paris,  calcined.  1389. 
ground,  1389. 
unground,  1711. 
Plated-ware,  1390. 
Plates,  engraved,  of  steel,  1391. 
engraved,  of  wood,  1391. 
iron,  galvanized  or  coated  with  metal  by  elec- 
tric batteries,  1051. 
iron,  galvanized  or  coated  with  metal  other- 
wise than  by  electric  batteries,  1052. 
tin-,  galvanized  or  coated  with  metal  by  elec- 
tric batteries,  1051. 
tin,  galvanized  or  coated  with  metal  other- 
I  wise  than  by  electric  batteries,  1052. 

I  Platina,  mfs.  of,  n.  o.  p.  f.,  1065. 
i  unmfd.,  1712. 

j  Platinum  retorts,  or  parts  of,  1713. 
1  vases,  1713. 

I  Playing-cards.  1392. 
Plumbago,  1714. 
'  Plums,  1393. 


154 


INDEX  TO  PART  I. 


Plush,  hatters',  silk  and  cotton,  1302. 
Pneumatic  iron,  as  steel,  1014. 
Pocket-books,  1229. 

knives.  1007. 
Polishing-powders,  1394. 

stones,  1715. 
Polypodium,  1716. 
Pomades,  1268. 
Pongees,  silk,  1111. 
Porcelain-ware,  ornamented,  934. 
plain  white,  935. 
Pork,  1069. 
Porter,  986. 
Posts,  1137 
Potash,  acetate,  1395. 

bichromate  of,  1395. 
chlorate  of,  1395. 
chromate  of,  1395. 
hydriodate,  1395. 
iodate,  1395. 
iodide,  1395. 
prussiate,  red,  1395. 
prussiate,  yellow,  1395. 
Potassa,  chromate  and  bicarbonate  of,  2178. 

muriate  of,  1717 
Potatoes,  1090. 
Poultry,  prepared,  1092. 
Precious-stones,  set,  1396. 

not  set,  1396. 
PREPARATIONS. 
Of  anatomy,  1755. 
Distilled  spirits  for,  2299. 

Stamp-tax  on,  2098. 
Philosophical,  1708. 
Scientific,  1708. 
Printed-matter,  1210. 

in  mails,  when  free,  2289. 
"PORT." 
Definition  of,  1825. 
Of  Patchogue,  2170. 
Professional  books,  1793.    ' 

implements,  1793. 
instruments,  1793. 
Proof-spirits  defined,  2064. 
PROTESTS  AND  APPEALS. 

In  customs  decisions,  1893, 1894. 
Protoxide  of  strontium,  1766. 
Prunes,  1259. 
Prussian  blue,  1352. 
Pulu,  1718. 

Hawaiian,  2233. 
Pumice,  1719. 

stones,  1719. 
Putty,  1398. 
Quassia-wood,  1720. 
Quick-grass,  root,  1721. 
Quicksilver,  1399,  2187. 
Quills,  1722. 

Quinine,  salts  and  sulphate  of,  1400,  2292. 
Quoits,  1569. 
Rags,  of  cotton,  1723. 
of  hemp,  1723. 
of  jute,  1723. 
of  linen,  1723. 
n.  o.  p.  f.,  1401. 
Railroad  chairs,  wrought-iron,  1021 . 
iron,  drawback  on,  1984. 
ties,  wood,  1724. 
Railway  bars,  part  steel,  1014. 
Raisins,  1402. 
Rape-seed,  1303. 
Rasps,  1006. 
Ratafia.  984. 
Rattans,  mfd..  1403. 

unmfd.,  1725. 
Red  precipitate,  1404. 
Reduction  of  duties  ten  per  cent.,  912. 
Reeds,  mfd.,  1403. 

unmfd.,  1725. 
Refund  of  duties.  Secretary  to  report  annually  to 

Congress,  2212. 
Refund  of  duties,  when  paid,  only  on  judgment  of 

court,  2209. 
Refund  on  cut  hoops,  hoops  cut  to  length,  hoops  cut 
and  punched,  and   barrel  hoops,  bought  before 
March  12th,  1880,  2313. 
Regalia,  172(). 

Registry  of  flatboats  or  barges,  not  necessary,  2291. 
Regulations  relating  to  refund  of  duties,  2211. 
REIMPORTATIONS. 
Internal  revenue  tax  on  domestic,  909. 
Of  goods  exported  in  bond,  1970. 
Reimported  articles,  duty  on,  909. 


Remission  of  fines,  penalties  and  forfeitures,  2124  to 

2128. 
Rennets,  1727 
REPEAL. 
Accrued  rights  reserved,  2131. 
Acts  passed  after  December  1st,  1873,  not  repealed 

by  Revision,  2135. 
All  laws  in  force,  December  1st,  1873,  repealed,  2130. 
Of  discriminating  duties,  2329. 
Legislative  construction  not  to  be  inferred  from 

titles,  2134. 
Offences  under  formei  laws  may  be  prosecuted, 

2132. 
Of  paragraphs  912  to  920,  22066. 
Revised  Statutes  embrace  all  general  and  perma- 
nent laws,  2129. 
Of  sections  2990  to  2997,  Revised  Statutes,  2307. 
Suits,  etc.,  under  former  laws  not  affected  by  re- 
peal, 2133. 
Resins,  1405. 

crude,  n.  o.  p.  f.,  1728. 
Retorts,  platinum,  1713. 
Revised  Statutes,  what  edition  referred  to,  2288. 

what  they  include,  2129. 
Rhubarb,  1729. 
Ribbons,  silk,  1110. 
Rice,  10a5. 

Hawaiian,  2233. 
Richmond,  collector  and  surveyor,  2298. 

district  of,  2297, 
Rifles,  1340. 
Rivets,  1023. 
Rocou,  1474. 
Root-ftour,  1730. 
Roots,  1710. 

Columbo-,  1557. 
Contrayerva-,  1559. 
Elecampane-,  1582. 
gentian-,  1601. 
ginger-,  1602. 
ginseng-,  1603. 
hellebore-,  1617. 
licorice-,  1654. 
pellitory-,  1702. 
quick-grass,  1721, 
sassafras,  1741. 

for  medicinal  purposes,  n.  o.  p.  f.,  1594. 
Rope,  waste,  1723. 
Rose-leaves,  1731. 
-pink  1366. 
-wood,  mfs.  of,  1147. 
Rosin,  1405. 
Rottenstone,  1732. 
Rugs,  1178. 

Rum,  essence  or  oil,  1268. 
Russia  sheetings  of  flax  or  hemp,  brown  and  white. 

974. 
Rye,  1075. 

-flour,  1084, 
Saddlery,  1239. 
Safilower,  1733. 

extract  of,  1733. 
Saffron,  1733. 

-cake,  1734. 
extract  of,  1733. 
Sago,  1735. 

-flower,  1735. 
Sail-duck,  973. 
Sails,  canvas  for,  973. 
Saint-John's  beans,  1736, 
Salacine,  1737. 
Sal  ammonia,  1188. 
Salep,  1738. 
Saleratus,  1408. 
Salmon,  pickled,  1078, 

preserved,  1079. 
Saloup,  1738. 
Sal-soda,  1409. 
Salt,  in  bulk,  1410. 

in  packages,  1410. 
for  curing  fish,  drawback  on,  1985. 
Salts,  black,  1503. 
Epsom,  1412. 
glauber,  1412. 

preparations  of,  n.  o.  p.  f.,  1412. 
Rochelle,  1406. 
Saltpetre,  crude,  1411. 
refined,  1411. 

in  gunpowder,  drawback  on,  1989. 
Sandal-wood.  1739. 
Sand-stone,  1428. 
Santonin,  1413. 
Sardines,  2181. 


i 


INDEX  TO  PART  I. 


155 


Siirfliiiei>,  preserved  in  oil,  108(). 
Sarsaparilla,  crude,  1740 
Sassafras  bark,  1741. 
root,  1741. 
Satin-white,  1351. 

-wood,  mfs  of,  1147. 
Sauces,  n.  o.  p.  f.,  1087. 
Sauerkraut,  1742. 
Sausage  skins,  1743. 
Sausages,  Bologna,  1506. 
Sawed-boards,  1135. 
Saws,  back,  1005. 

cross-cut,  1042. 
drag,  1043, 
hand-,  1004. 
mill-.  1043. 
pit-,  1043. 
Scagliola  tops  for  furniture,  1414. 
Seammony,  1744. 

resin  of,  1744. 
Scarfs,  silk,  1111. 
Scientific  apparatus,  1708. 

instruments,  1708. 
preparations,  1708. 
societies  and  institutions,  1708. 
Scilla,  1762, 
Scrap-iron,  cast,  1034. 

wrought,  1035. 
Screens,  1178. 
Screws,  bed-,  1022. 

called  wood-screws,  1028. 
iron,  except  wood-screws,  1029. 
other  metal  than  iron,  1029. 
Sculpture,  specimens  of,  1726. 
SEA  STORES. 
Provisions  relating  to,  1829. 1830, 1831. 
Coal  on  steamers  may  be  retained  on  board,  1832. 
Purchase  of,  in  adjacent  territory,  to  be  reported, 

2037. 
Excess  of,  dutiable,  2038. 
Saloon  stores,  duty  on,  2039. 
Sealing-wax,  1415. 
Sea-weed,  1675. 

n.  o.  p.  f.,  1745. 
Search  warrant  for  concealed  merchandise,  2328. 
Seed,  anise,  1747. 

anise-star,  1747. 
canary,  1747. 
cane,  1710. 
caraway,  1746. 
cardamom,  1746. 
chia,  1747. 
coriander,  1746. 
cummin,  1746. 
fennel,  1746. 
fenugreek,  1746. 
Hawaiian,  2233. 
hemlock,  1558. 
mustard,  1678. 
sesamum,  1747, 
sugar-beet,  2190, 
sugar-cane,  1747, 
Seeds  for  Department  of  Agriculture  or  Botanical 
Garden,  1710, 
for  medicinal  purposes,  n,  o,  p.  f,,  1594, 
n.  o,  p.  f.,  1746. 
of  forest-trees,  1747. 
Seines,  972. 
SEIZURES. 
Of  books  and  papers  no  longer  lawful,  863. 
Merchandise  subject  to,  for  fraudulent  entries,  875. 
Of  obscene  books,  etc.,  900,  901. 
Senna,  in  leaves,  1748. 
Sewing-silk,  in  the  gum,  1108. 

purified,  1108. 
Shaddocks,  1416. 
Shale,  1240. 
Shark-skins,  1749. 
Shawls,  silk,  1111. 
Sheathing  or  yellow  metal,  1058. 
Sheep,  for  international  show,  2295. 

-skins,  raw  or  unmfd.,  1160. 
Sheetings  of  flax  or  hemp,  brown  and  white,  974. 
Sheet-iron,  common  or  black,  998. 
•  smooth  or  polished,  997. 

Shell-boxes,  1229. 

-fish,  1752. 
Shell,  tortoise,  unmfd.,  1782. 

unmfd.,  1782. 
Shells,  mfs.  of,  1417. 
unmfd.,  1750. 
Shingle-bolts,  1751. 
Shingles,  1141. 


Ship-planking,  2188. 

-timber,  1659. 
Shirts,  cotton,  930. 

silk.  nil. 
Shoddy,  1161. 
Shrimps,  1752. 
Shrubs,  1710. 

or  trees,  Hawaiian,  223:?. 
Side-arms,  n.  o.  p.  f.,  1418. 
Silicate,  alkaline,  1422. 
SILK. 
Cocoons,  1753. 
Floss,  2171. 
In  the  gum,  1105. 

In  singles,  tram,  and  thrown  ororganzine,  2171. 
Raw,  1753. 

Sewing-,  in  the  gum  or  purified,  2171. 
Spun,  in  skeins  or  cops,  2171. 
As  reeled  from  the  cocoon,  1753. 
Twist.  1109, 1357. 

Mfs.  of,  wholly  or  in  part,  n.  o.  p.  f.,  2171. 
Waste,  1753. 
Silks,  dress,  1110. 
piece, 1110. 
Silk-velvets,  1110. 
Silk-worm  eggs,  1754. 
Silver,  mfs.  of;  n.  o.  p.  f.,  1065. 

sweepings,  1769. 
Silver-plated  metal,  1066. 
Similitudes,  duties  on,  908. 
'  Sisal-grass,  960. 
I  Skates,  1419. 
Skeletons,  1755. 
Skins,  1319  to  1321, 1621. 

Angora  goat,  unmfd.,  1621. 
asses-,  unmfd.,  1621. 
dried,  1756. 
manufactures  of,  920. 
pickled,  1756. 
salted,  1756. 
sausage,  1743. 
shark,  1749, 
Slabs  for  tables,  slate,  937. 
Slack  coal,  1240. 
Slate,  chimney-pieces,  937. 
mfs.  of,  937. 
pencils,  937. 
Slates.  937. 

Sledges,  blacksmith's,  1020. 
Slit-rods.  1002. 
Smalts,  1420. 
Smokers'  articles,  1385. 
Snails,  1757. 

SNUFF.    (See  "  Tobacco.") 
Snuff,  damp,  1131. 
dry,  1131. 
ground,  1131. 

in  bond,  free  of  tax  on  exportation,  2339. 
for  drawback,  2281. 
mfd.  of  tobacco,  1131. 
pickled,  1131. 
scented,  1131. 
tax  on,  2269. 
Snuff-flour,  damp,  1131. 
dry,  1131. 
ground,  1131, 
mfd.  of  tobacco,  1131. 
I  pickled,  1131. 

scented,  1131. 
Soap,  n.  o.  p.  f.,  1421. 
shaving,  1421. 
toilet,  1421. 
Soap-stock,  1758. 

Societies,  importations  by,  for  exhibition,  free,  2264. 
Soda-ash,  1409. 
Soda,  bicarbonate  of,  1408. 

carbonates  of,  n.  o.  p.  f.,  1422. 
caustic,  1422. 
hyposulphate  of,  1422. 
nitrate  of,  1679. 
silicate  of.  1422. 
Southern  Exposition  at  Louisville,  provisions  aa  to, 

2367  to  2370. 
Souvenirs,  1229. 
Spanish  brown,  1360. 
grass,  1584. 

pulps  of,  1584. 
Spar  ornaments,  1184. 
Sparterre,  1759. 
Specimens  of  botany,  1760. 

of  mineralogy,  1760. 
of  natural  history,  1760. 
Spelter,  in  blocks  or  pigs,  1048. 


156 


INDEX  TO  PAET  I. 


Spelter,  in  sheets,  1049. 
Spices,  n.  o.  p.  f.,  1123. 
Spikes,  cut,  1025. 

wrought,  1023. 
Spirits,  and  spirituous  beverages,  duty  on,  985. 
imitations  of,  985. 

imported,  inspected  and  marked,  2266. 
manufactured  or  distilled  from  grain  or  other 
materials,  982. 
SPIRITS,  DISTILLED. 
Special  entry  of,  1828. 
Branding  and  marking,  1857, 1858. 
Domestic  manufactures  from,  for  exportation,  2098. 
Compoun<ls  of,  983. 
Tax  on,  2202. 

For  manufacture  of  medicines,  etc.,  2299. 
Instruments  and  other  means  of  detecting  frauds 
in,  may  be  prescribed  by  Commissioner  of  Inter- 
nal Revenue,  2064. 
Sponges,  1423. 
Spool  thread,  cotton,  928. 
Sporting  gun-wads,  1424. 
Sprigs,  1027. 

Spun  silk,  for  filling,  1106. 
Spunk,  1761. 

Spurs  and  stilts,  used  in  mf.  of  earthenware,  2189. 
Squills,  1762. 
Stamps  on  imported  liquors,  cancellation  of,  2267. 

none  required  on  receipt  of  Savings  Bank, 
2208. 
Stamp-taxes  on  specific  objects,  2898. 
Starch,  1425. 
Stars,  of  metal,  1267. 
State,  in  Internal  Revenue  laws,  includes  Territories 

and  District  of  Columbia,  2056. 
Statuary,  1708, 1799, 1800. 
n.  o.  p.  f.,  1349. 
Statues,  1726. 
Stave-bolts,  1751. 
Staves,  for  casks,  1138, 1426. 
for  hogsheads,  1138. 
for  pipes,  1138. 
n.  o.  p.  f.,  1138, 1426. 
Staves-acre,  crude,  1763. 
STEAMERS. 

May  retain  stores  of  coal  on  board,  1832. 
Steel,  915, 

in  bars,  1038. 
in  coils,  1038. 
corset-,  1040. 
crinoline-,  1040. 

damages  for  rust,  not  allowed,  1041. 
hat  wire,  1040. 
in  ingots,  1038. 
manufactures  of,  915. 
n.  o.  p.  f.,  1041. 
railway  bars,  1013. 
in  sheets,  1038. 
squares,  1011. 
wire,  1038, 1039. 

wire  rope,  strand  or  chain,  916. 
Stereotype  plates,  1427. 
Sticks,  rough  hewn  or  sawed,  1137. 

walking,  1228. 
Stockings,  silk,  1111. 
Stone,  rotten,  1732. 
Stones,  building,  1428. 

lithographic,  not  engraved,  1656. 
monumental,  1428. 
pumice-,  1719. 
Stoneware,  above  the  capacity  of  ten  gals.,  936. 

common  or  plain*  933. 
Storax,  1764. 
Stove-plates,  1030. 
Stoves,  1030. 

Straw,  articles  composed  of,  n.  o.  p.  f.,  1199, 
manufactures,  918. 
unmfd.,  1765. 
St.  Paul,  port  of  appraisal,  2222. 
Strings,  catgut,  1429. 

whip-gut,  1429. 
Strontia,  oxide  of,  1766. 
Strychnia,  1430. 

Strychnine,  salts  of,  n.  o.  p.  f.,  1431. 
Styrax,  1764. 

^  Subacetate  of  copper,  1790. 
Substances,  vegetable,  for  beds,  etc.,  1675. 
Sugar,  1094  to  1099. 

adulterated,  1101. 

cane  juice,  syrup  of,  1099, 1104. 

colored.  1101. 

crushed,  1099. 

drawback  on.  1992,  2206. 


Sugar,  granulated,  1099. 
Hawaiian,  2233. 
increased  duty,  2204. 
loaf,  1099. 
lump,  1099. 

packages  of,  for  drawback,  1992. 
powdered,  1099. 
refined,  1099. 
sirup  of,  1099. 
when  tinctured,  1101. 
Sugar-box  shooks,  1146. 

-candy,  not  colored,  1100. 
of  milk,  1768. 
Sulphur,  flour  of,  1432. 
Sumac,  1361. 
Sunn  grass,  960 
Sunshades.  914, 1444, 1445. 
Sunshade-sticks,  crude,  1787. 
Suspenders,  silk,  1111. 
Sweepings  of  gold,  1769. 

of  silver,  1769. 
Sweetmeats,  n.  o.  p.  f.,  1247. 
Sword-blades,  1008. 
Swords,  1009. 
Sycamore  lumber,  1135. 
Syrup,  2204. 

Hawaiian,  2233. 
Tacks,  cut,  1027. 
Talc,  1770. 
Tallow,  1433. 

Hawaiian,  2233. 
Tamarinds,  1771. 
Tampico  fibre,  1637. 
Tank  bottoms,  1104,  2204. 
Tannin,  14;S4. 

Tanning,  articles  for,  crude,  n.  o.  p.  f.,  1580. 
Tapers,  1227. 
Tapioca,  1772. 
Tar,  1435. 
TARES. 

Estimation  of,  1860. 
Tares,  black,  1504. 
Tartar  emetic,  1436. 
Tassels,  of  metal,  1267. 

silk,  1111. 
Tea,  1773. 

appraiser  to  examine,  2362. 
"exhausted,"  meaning  of,  2363. 
to  prevent  importation  of  adulterated  and  spu- 
rious, 2358. 
samples  of,  and  examination,  23.59,  2360. 
-plants,  1774. 
Teasels,  1775. 
Teeth,  mfd.,  1437. 

unmfd.,  1776. 
Terra-alba,  aluminous,  1777. 

-japonica,  1778. 
Thread,  cotton,  927,  928. 
flax  or  linen,  961 . 
insertings,  962. 
lace,  962. 
Tica,  crude,  1779. 
Tile,  paving-,  1213. 
roofing-,  1213. 
Timber,  hewn,  1133. 

round,  unmfd.,  1659. 
sawed,  1133. 
ship-,  1659. 
sided,  n.  o.  p.  f.,  1134. 
square,  n.  o.  i>.  f.,  1134. 
used  in  building  wharves,  1133. 
used  in  building  spars,  1133. 
in  bars,  1780. 
in  blocks,  1780. 
Tin-foil,  1438. 

mfs.  of,  n.  o.  p.  f.,  1067. 
grain-,  1780. 
muriatic,  1438. 
oxide,  1438. 
in  pigs,  1780. 
in  plates,  1050. 
plates  or  sheets,  2180. 
salts  of,  1438. 
in  sheets,  1050. 
terne  or  taggers',  1050,  2180. 
TOBACCO  AND  SNUFF. 
Affixing  false  stamps,  or  stamps  before  used,  2079. 
Absence  of  stamp,  notice  and  evidence  of  non- 
payment, 2077. 
In  bond,  free  of  tax  on  exportation,  2339. 
Dealers  in  leaf,  shall  only  sell  to  other  dealers, 

2272. 
Drawback  on  exported  tobacco,  2081  b. 


i 


INDEX  TO  PART  I. 


15' 


TOBACCO  AND  SNUFF  {continued). 
How  drawback  on,  collected,  2281. 
How  manufactured  tobacco  put  up,  2008  to  2070. 
How  snuff  put  up,  2066. 
How  withdrawn  for  exportation,  2195. 
Imported,  2081. 
Increased  tax  on,  2203. 
In  leaf,  unmfd.,  not  stemmed,  1128. 
Mfd.,  n.  o.  p.  f.,  1130. 
Packed  for  sale,  how,  2273  to  2278. 
Penalty  for  dealing  in  leaf,  without  paying  tax, 

20.58. 
Penalty  for  dealing  in  manufactured,  without  pay- 
ing tax,  2057. 
Penalty  for  fraudulently  claiming  drawback  on, 

2196. 
Penalty  on,  for  not  reporting,  2063 
.  Perique.  no  tax  on  sale  of,  by  producer,  2337. 
Removing,  except  in  proper  packages,  or  without 

stamp;  selling  unlawfully,  etc.,  2078. 
Removing  unlawfully  ;  selling  without  stamps,  or 
payment  of  tax,  or  giving  bond ;  making  false 
entries,  etc.,  2076. 
Repealing  export  tax  on,  2335. 
Sale  of  manufactured  tobacco,  2071. 
Scraps,  cuttings,  and  clippings  of,  how  withdrawn, 

2280. 
Stamped  portions  of  emptied  packages  to  be  de- 
stroyed;  buying,  selling,  or  using  the  same,  2080. 
Stemmed,  n  o.  p.  f.,  1130. 
Stems,  1129. 

Tax,  sheriff,  or  other  officer  not  liable  for,  as  deal- 
er, 2271. 
Tax,  purchaser  at  sheriff's  sale  not  liable  for,  2271. 
Tax  on,  2269. 
Tax  on,  when  sold  without  stamp,  to  be  estimated, 

2075. 
Tax  on  manufactured,  and  on  snuff,  2072  to  2074. 
Tax  on  dealers  in,  2270. 
Tobacco  tax,  how  collected  when  not  stamped, 

2279. 
To  whom  dealers  in  leaf  may  sell,  2059. 
Unmfd.,  n.  o.  p.  f.,  1132. 
Who  are  dealers  in  leaf,  and  tax  on,  1960. 
Who  are  dealers  in  tobacco,  and  tax  on,  2063. 
Who  are  manufacturers,  and  tax  on,  2062. 
Who  are  manufacturers  of  cigars,  and  tax  on,  2063. 
Toilet-waters,  1268. 

Tonka,  Tonqua,  or  Tonquin  beans,  1781. 
Tonnage  duties,  discriminating,  2119  to  2123. 
Tools  of  trade,  1793. 
Tooth-pastes  and  washes,  1268. 
rortoise-shell,  unmfd.,  1782. 
Toys,  1439. 
Trace-chains,  1018. 
*rade-marks,  registry  of.  2315. 
proof  of,  2316. 
may  consist  of  what,  2316. 
certificate  of  registry,  2317. 
evidence  of,  2317,  2320. 
period  of  registry,  2318. 
renewal  of  registry,  2318. 
fee  for  registry,  2319. 
suit  for  wrongful  use  of,  2320. 
no  suit  when  used  in  unlawful  busi- 
ness, 2321. 
fraudulently  obtaining,  liability   for, 

2322. 
remedy  for  wrongful  use,  2323. 
expiration  of  period  of,  2324. 
transfer  of,  recorded  by  commissioner 

of  patents,  2325. 
registry  for  foreign  use,  2326. 
formerly  in  use,  registry  of,  2333. 
penalties   for   counterfeiting,   2224   to  ; 

2231. 
of  watches,  905.  i 

fRANSIT.  I 

Baggage  and  personal  effects,  1837. 
Provisions  for,  under  treaty  of  Washington,  1856. 
Of  goods  in  bond,  through  Mexico  and  British 
Provinces,  1967  to  1970. 
insportation,  see  Immediate  transportation. 
3aty  of  Washington,  terminating  portion  of,  2355  to 
236/. 

1710. 
of  metal,  1267. 
imming,  cotton,  932. 

silk,  1111. 
ipoli,  1783. 

ibes,  steam-,  etc.,  1024. 
irbans,  silk,  1111. 
irmeric,  1784 


Turpentine,  spirits  of,  1441. 

Venice,  1789. 
Turtles,  1785. 
Tuteneque,  in  blocks  or  pigs,  1048. 

in  sheets,  1049. 
Type-metal,  1443. 
Types,  new,  1442. 

old,  1786. 
Twine,  961. 

n.  o.  p.  f.,  1440. 
Twist,  composed  of  mohair  and  silk,  1109. 
Ultramarine,  1362. 
Umber,  1363. 
Umbrella-sticks,  crude,  1787. 

-sticks  and  frames,  1445. 
Umbrellas,  and  parts  thereof,  914, 1444, 1445. 
Uranium,  oxide  of,  1788. 
Vaccine  virus,  1566. 
Vanilla  plants,  1492. 
Vandyke  brown,  1364. 
Varnish,  1446. 
Vases,  platinum,  1713. 
Vegetable  ivory,  unmfd.,  1638. 

substances  used  for  cordage,  %o 
Vegetables,  for  dyeing,  1497. 
Hawaiian.  2233. 
n.  o.  p.  f.,  1091. 
prepared,  1092. 
Veils,  silk,  1111. 
Vellum,  1447. 
Velvet,  painted,  1448. 
printed,  1448. 
cotton,  931. 
Velvets,  part  silk,  1110. 
Venetian  red,  1366. 
Venice  turpentine,  1789. 
Verdigris,  1790. 
Vermicelli,  1660,  21785. 
Vermilion,  1366. 
Vermuth,  987. 
VESSELS. 
Cast-iron,  1030. 

Definition  of  term,  master  of,  1826. 
Discriminating  duties  on  importations  by  vessels 

not  of  United  States,  911. 
Equipments  and  repairs,  duties  on,  2040. 
Materials  for  building  and  repairing,  1813,  1814. 
Necessary  repairs,  refund  of  duty  on,  2040. 
No  fee  for  enrolling  or  licensing  certain.  2291. 
Flatboat  not  enrolled,  registered  or  licensed,  2291. 
Barge  not  enrolled,  registered  or  licensed,  2291. 
On  Mississippi  River,  need  not  enter  and  clear,  2221. 
Restrictions  as  to  importations  by  foreign,  906,  907. 
Spanish ,  arriving  in  distress,  provisions  as  to,  1859. 
Vestings,  silk,  1111. 
Vinegar,  1093. 
Vitriol,  white,  1449. 
Wafers,  1791. 
Wagon-blocks,  1137. 
Walnuts.  1275. 

WAREHOUSING.    {See  "Bond  and  Warehouse  Sys- 
tem.") 
Warps  or  warp  yarn,  cotton  yarn,  927. 
Washers,  wrought-iron,  1021. 
WASHINGTON,  TREATY  OF. 

Provisions  for  carrying  into  effect.  1856. 
Waste,  1161. 

n.  o.  p.  f.,  1450. 
silk,  1753. 

for  the  manufacture  of  paper,  1723. 
Waste-bagging,  1723. 
Waste-rope.  1723. 
Watches,  916. 

foreign,  restrictions  upon  importation  of 

certain,  905. 
and  parts  of,  1451. 
Watch-chains,  silk,  1111. 
cases, 1451. 
materials,  1451. 
movements,  1451. 
jewels.  13%. 
Water-colors,  1365. 

moist,  1366. 
Water-proof  cloth,  1179. 
Wax,  bay,  1792. 

Brazilian,  1792. 
Chinese,  1792. 
myrtle,  1792. 

tapers,  how  exported  without  stamping  or  pay- 
ment of  tax,  2285. 
Wearing  apparel,  1793. 

entry  of,  183:^. 
n.  o.  p.  f.,  1238. 


168 


INDEX  TO  PART  I. 


Wearing  apparel,  wool,  worsted,  etc.,  1167. 
Webbing,  cotton,  1452. 
flax,  1452. 
n.  o.  p.f.,1452. 
silk,  nil. 
Webbings,  wool,  worsted  or  mohair.  1168. 
Weights,  measures,  and  coinage.  2099  to  2118. 
Weld,  1795. 

West  Point,  deputy  collector,  2298. 
Whale-bone,  1794. 

articles  composed  of,  n.  o.  p.  f.,  1199. 
Wheat,  1072. 
Whetstones,  1622. 
Whip-gut,  unmfd,  1537. 
White-wood,  1135. 
Whiting,  943. 

ground  in  oil,  944. 
Willow,  articles  composed  of,  n.  o.  p.  f.,  1199. 

prepared,  1348. 
Window-glass,  common,  948. 
WINES. 
All  kinds,  imported  in  bottles,  n.  o.  p.  f.,  980. 
All  sparkling,  in  bottles,  981. 
Branding  and  marking  1857, 1858. 
In  bottles,  2174. 

Imported,  inspected  and  marked,  2266. 
Imported  in  casks,  979. 
Special  entry  of,  1828. 
Still,  in  casks,  2173. 
Wings,  of  metal.  1267. 
Wire,  chain,  916. 
rope,  916. 

spiral,  furniture  springs,  996. 
strand,  916. 
WITNESS. 
Claimants  of  compensation  for  detective  services, 
may  be,  870. 
Woad,  1795. 
Wood-ashes,  1796. 

lye  of,  1796. 
Wood,  Brazil-,  1519. 
box-,  1798. 

cabinet,  unmfd.,  1798. 
cedar,  1798. 
ebony,  1798. 
granadilla,  1798. 
lake.  1366. 
lance-,  1798. 
lignum-vitse,  1798. 
mahogany,  1798. 
mfs.  of,  n  o.  p.  f.,  1147. 
unmfd.,  n.  o.  p.  f.,  1148. 
for  the  mf.  of  paper,  1797. 
poplar,  1797. 


Wood,  quassia,  1720. 
rose-,  1798. 
sandal,  1739. 
satin-,  1798. 
Wool,  914. 

clothing,  change  of  rate  of  duty,  2334 
manufactures  of,  914. 
mfs.  of,  n.  o.  p.  f.,  1162. 
when  free,  2295. 
Wools,  1149  to  1158. 

on  the  skin,  1159. 

provisions  as  to  standard  samples,  1878. 
WOOLLENS. 
Appraisement  of,  when  invoiced  at  average  prices, 

1873. 
Appraisement  of  different  qualities  in  same  pack- 
age, 1874. 
Appraisement  of,  when  bales  of  different  quality  in 
same  invoice,  1874. 
Woollen  cloths,  1162. 
rags,  1161. 
shawls,  1162. 
Works  of  art,  1799, 1800. 

World's  Industrial  and  Cotton  Centennial  Exposition, 
establishing,  2342. 
commissioners  for,  2343,  2344. 
articles  for,  admitted  free,  2352. 
Worm-gut,  mfd.  and  unmfd.,  1612. 
Worm-seed,  Levant,  1801. 
Worsted,  mfs.  of,  1163. 
WRECKED  GOODS. 

Appraisement  of,  1890. 
WRECKS. 
Merchandise  recovered  from,  when  exempt  from 
duty,  1807. 
Xylonite,  1802. 
Xylotile,  1802. 
Yarns,  1803. 

coir,  1553. 
cotton,  927. 
flax  or  linen,  961. 
hemp,  971. 
jute,  977. 
woollen,  1163. 
I  worsted,  1163. 

Yeast-cakes,  1804. 

Yorktown,  port  and  district  of,  2296. 
Zaffer,  1805. 

Zinc,  in  blocks  or  pigs,  1048. 
oxide  of,  dry,  1367. 
oxide  of,  ground  In  oil,  1367. 
in  sheets,  1<'49. 
sulphate  of,  1449. 


I 


PART  IL 


TARIFF   ACT   OF  MARCH    3,  1883,   AND   SUBSEQUENT 

ACTS. 

March  3,  1883. 

(U.  S.  Statutes  at  Large,  Vol.  XXII.,  p.     .) 

Chap.         — An  Act  to  reduce  Internal  Revenue  Taxation,  and  for  other  purposes^ 

Sec.  6.  That  on  and  after  the  first  day  of  July,  eighteen  hundred  and  eighty- 
three,  the  following  sections  shall  constitute  and  be  a  substitute  for  Title  thirty^ 
three  of  the  Revised  Statutes  of  the  United  States  : 

TITLE  XXXIII. 

DUTIES  UPON  IMPORTS. 

*  Sec.  2502.  There  shall  be  levied,  collected,  and  paid  upon  all  articles  im- 
ported from  foreign  countries,  and  mentioned  in  the  schedules  herein  contained, 
the  rates  of  duty  which  are,  by  the  schedules,  respectively  prescribed,  namely  : 

Schedule  A — Chemical  Products. 

1.  Glue,  twenty  per  centum  ad  valorem.  (1288.) 

2.  Beeswax,  twenty  per  centum  ad  valorem.  (1202.) 

3.  Gelatine  and  all  similar  preparations,  thirty  per  centum  ad  valorem. 
(1285.) 

4.  Glycerine,  crude,  brown  or  yellow,  of  the  specific  gravity  of  one  and 
twenty-five  hundredths  or  less  at  a  temperature  of  sixty  degrees  Fahrenheit, 
not  purified  by  refining  or  distilling,  two  cents  per  pound.  (1289.) 

5.  Glycerine,  refined,  five  cents  per  pound.   (1289.) 

6.  Fish-glue  or  isinglass,  twenty-five  per  centum  ad  valorem.  (1636.) 

7.  Phosphorus,  ten  cents  per  pound.   (1816.) 

8.  Soap,  hard  and  soft,  all  which  are  not  otherwise  specially  enumerated 
or  provided  for  in  this  act,  and  castile  soap,  twenty  per  centum  ad  valorem. 
(1421.) 

9.  Fancy,  perfumed,  and  all  descriptions  of  toilet  soap,  fifteen  cents  per 
pound.  (1421.) 

*  For  convenient  reference,  the  editor,  at  the  suggestion  of  the  Treasury  Department,  has  conformed  his 
numeration  of  the  paragraphs  in  this  act  to  that  of  the  tariff  pamphlet  recently  published  by  the  Depart- 
ment. But  as  there  are  some  ten  or  twelve  pertinent  sections  in  this  act.  which  precede,  and  are  not  in- 
cluded in  the  numeration  of  the  pamphlet,  he  found  that  in  order  to  avoid  the  alternative  of  double 
numerations  or  the  introduction  of  other  designations  or  marks  of  distinction,  and  consequent  confusion 
in  the  references  of  his  general  schedule,  as  well.as  to  preserve  intact  the  long-tried  plan  of  his  book  now 
familiar  to  the  whole  customs  service,  it  Avould  be  necessary  to  transpose  these  seclionsj  and  to  group  them 
as  appropriately  as  possible  with  their  related  sections  following  the  "  Free  List;"  giving,  of  course,  in 
addition  to  the  consecutive  numbers  of  the  paragraphs,  the  proper  statutory  number  of  each  section. 

The  numbers  at  the  end,  or  in  the  body  of  paragraphs,,  reier  to  paragraphs  in  Part  I.,  unless  otherwise 
indicated  by  the  addition  of  the  word  "  post,"  or  letter  •*  p." 

1  (1) 


2  DIGEST  OF  STATUTES. 

10.  Sponges,  twenty  per  centum  ad  valorem.  (1423.) 

11.  Sumac,  ground,  three-tenths  of  one  cent  per  pound,  and  sumac  extract, 
twenty  per  centum  ad  valorem.  (1361.) 

12.  Acid,  acetic,  acetous,  or  pyroligneous  acid,  not  exceeding  the  specific 
gravity  of  one  and  forty-seven  one-thousandths,  two  cents  per  pound ;  exceed- 
ing the  specific  gravity  of  one  and  forty-seven  one-thousandths,  ten  cents  per 
po^'und.  (1182.) 

13.  Acid,  citric,  ten  cents  per  pound.  (1182.) 

14.  Acid,  tartaric,  ten  cents  per  pound.  (1182.) 

15.  Camphor,  refined,  five  cents  per  pound.  (1226.) 

16.  Castor  beans,*  or  seeds,  fifty  cents  per  bushel  of  fifty  pounds.  (1231.) 

17.  Castor  oil,  eighty  cents  per  gallon.   (1344.) 

18.  Cream  of  tartar,  six  cents  per  pound.  (1256.) 

19.  Dextrine,  burnt  starch,  gum  substitute,  or  British  gum,  one  cent  per 
pound.  (1292) 

20.  Extract  of  hemlock,  and  other  bark  used  for  tanning,  not  otherwise 
enumerated  or  provided  for  in  this  act,  twenty  per  centum  ad  valorem.  (1816.) 

21.  Glucose,  or  grape  sugar,  twenty  per  centum  ad  valorem.  (1816.) 

22.  Indigo,f  extracts  of,  and  carmined,  ten  per  centum  ad  valorem.  (1354.) 

23.  Iodine,  resublimed,  forty  cents  per  pound.  (1313.) 

24.  Licorice,  paste  or  roll,  seven  and  one-half  cents  per 'pound;  (1323.) 
licorice  juice,  three  cents  per  pound.  (1324.) 

25.  Oil  of  bay-leaves,  essential,  or  bay  rum  essence  or  oil,  two  dollars  and 
fifty  cents  per  pound.  (1345.) 

26.  Oil,  croton,  fifty  cents  per  pound.  (1344.) 

27.  Oil,  flaxseed  or  linseed,  and  cotton-seed  oil,  twenty-five  cents  per  gallon, 
seven  and  one-half  pounds  weight  to  be  estimated  as  a  gallon.  (1344.) 

28.  Hemp-seed  oil  and  rape-seed  oil,  ten  cents  per  gallon.  (1344.) 

29.  Soda  and  potassa,  tartrate,  or  rochelle  salt,  three  cents  per  pound. 
(1406.) 

30.  Strychnia,  or  strychnine,  and  all  salts  thereof,  fifty  cents  per  ounce. 
(1430-1.) 

31.  Tartars,  partlj^  refined,  including  lees  crystals,  four  cents  per  pound. 
(1191.) 

32.  Alumina,  alum,  patent  alum,  alum  substitute,  sulphate  of  alumina,  and 
aluminous  cake,  and  alum  in  crystals  or  ground,  sixty  cents  per  hundred 
pounds.  (1187.) 

33.  Ammonia,  anhydrous,  liquefied  by  pressure,  twenty  per  centum  ad  valo- 
rem. (1332,  or  1412.) 

34.  Ammonia  aqua,  or  water  of  ammonia,  twenty  per  centum  ad  valorem. 
(1332.) 

35.  Ammonia,  muriate  of,  or  sal-ammoniac,  ten  per  centum  ad  valorem. 
(1188.) 

36.  Ammonia,  carbonate  of,J  twenty  per  centum  ad  valorem.  (1188.) 

37.  Ammonia,  sulphate  of,  twenty  per  centum  ad  valorem.  (1188.) 

38.  All  imitations  of  natural  mineral  waters  and  all  artificial  mineral  waters, 
thirty  per  centum  ad  valorem.  (1336.) 

39.  Asbestos,  manufactured,  twenty-five  per  centum  ad  valorem.  (1192.) 

40.  Baryta,  sulphate  of,  or  barytes,  unmanufactured,  ten  per  centum  ac 
valorem.  (1198.) 

41.  Baryta,  sulphate  of,  or  barytes,  manufactured,  one-fourth  of  one  cent  pel 
pound.  (1198.) 

42.  Refined  borax,  five  cents  per  pound.  (1211.) 

*  If  the  beans  are  in  the  pod,  an  allowance  may  be  made  for  the  weight  of  the  pods  as  tare.    (Feb. 
1870.    San.  Fran.) 

t  "  AH  extracts  of  indigo  classified  as  '  carmined.' "    (April  4,  1865,  N.  Y.) 

i  Certain  jars  containing  carbonate  of  ammonia,  which  was  rated  at  20  per  centum,  were  held  to " 
properly  placed  at  2.5  per  centum  as  "  common  earthenware,"  separately ;  the  jars  appearing  in  the  invoic 
as  a  separate  item  of  the  cost.    (October  9, 1866.    S.  &  Co.)    But  cmira  (Dec.  18, 1868,  N.  Y.,  S.  S.,  303),    &vl\ 
phate  of  ammonia  is  not  crude  ammonia.    (Feb.  11, 1871.    Phila.) 


DIGEST  .OF  STATUTES,  3 

a.  Pureboracic  acid,  five  cents  per  pound  ;  (1454.) 

43.  h.  commercial  boracic  acid,  four  cents  per  pound;  (1454.) 

c.  borate  of  lime,  three  cents  per  pound;  (1515.) 

d.  crude  borax,  three  cents  per  pound.  (1516.) 

44.  Cement,  Roman,  (1407.)  Portland,  and  all  others,  twenty  per  centum 
ad  valorem.  (1816.) 

45.  Whiting  and  Paris  white,  dry,  one-half  cent  per  pound  ;  (943.)  ground 
in  oil,  (944.)  or  putty,  (1398.)  one  cent  per  pound. 

46.  Prepared  clialk,  precipitated  chalk,  (942.)  French  chalk,  red  chalk,  (941.) 
and  all  other  chalk  preparations  which  are  not  specially  enumerated  or  pro- 
vided for  in  this  act,  twent}'  per  centum  ad  valorem.  (942.) 

47.  Chromic  acid,  fifteen  per  centum  ad  valorem.  (1182.) 

48.  Chromate  of  potash,  three  cents  per  pound.  (2178.) 

49.  Bi-chromate  of  potash,  three  cents  per  pound.  (2178.) 

50.  Cobalt,  oxide  of,  twenty  per  centum  ad  valorem.  (1241.) 

61.  Copper,  sulphate  of,  or  blue  vitriol,  three  cents  per  pound.  (1449.) 

62.  Iron,  sulphate  of,  or  copperas,  three-tenths  of  one  cent  per  pound.  (1250.) 

63.  Acetate  of  lead,  brown,  four  cents  per  pound.  (1181.) 

54.  Acetate  of  lead,  white,  six  cents  per  pound.  (1181.) 

55.  White  lead,  when  dry  or  in  pulp,  three  cents  per  pound  ;  (1358.) 

66.  When  ground  or  mixed  in  oil,  three  cents  per  pound.  (1358.) 

67.  Litharge,  three  cents  per  pound.  (1358.) 

68.  Orange  mineral,  and  red  lead,  three  cents  per  pound.  (1358.) 

59.  Nitrate  of  lead,  three  cents  per  pound.  (1318.) 

60.  Magnesia,  medicinal,  carbonate  of,  five  cents  per  pound.  (1327.) 

61.  Magnesia,  calcined,  ten  cents  per  pound.  (1327.) 

62.  Magnesia,  sulphate  of,  or  Epsom  salts,  one-half  of  one  cent  per  pound. 
(1412.) 

Potash : 

63.  Crude,  (1816.)  carbonate  of,  or  fused,  (908,  1408.)  and  caustic  pot- 

ash, twenty  per  centum  ad  valorem.  (1816.) 

64.  Chlorate  of,  three  cents  per  pound.  (1395.) 

65.  Hydriodate,  iodide  and  iodate  of,  fifty  cents  per  pound.  (1395.) 
%^.  Prussiate  of,  red,  ten  cents  per  pound.  (1395.) 

67.  Prussiate  of,  yellow,  five  cents  per  pound.  (1395.) 

68.  Nitrate  of,  or  saltpetre,  crude,  one  cent  per  pound.  (1411.) 

69.  Nitrate  of,  or  refined  saltpetre,  one  and  one-half  cents  per  pound. 

(1411.) 

70.  Sulphate  of,  twenty  per  centum  ad  valorem.  (1816.) 
Soda: 

71.  Soda-ash,  one  quarter  of  one  cent  per  pound.  (1409.) 

72.  Soda,  sal,  or  soda  crystals,  one  quarter  of  one  cent  per  pound.  (1409.) 

73.  Bi-carbonate  of,  or  super-carbonate  of,  and  saleratus,  calcined  or  pearl 

ash,  one  and  one-half  cents  per  pound.  (1408.) 

74.  Hydrate  or  caustic,  one  cent  per  pound.  (1422.) 

75.  Sulphate,  known  as  salt  cake,  crude  or  refined,  or  nitre  cake,  crude  or 

refined,  and  Glauber's  salt,  twenty  per  centum  ad  valorem.  (1412, 
1422.) 

76.  Soda,  silicate  of,  or  other  alkaline  silicate,  one-half  of  one  cent  per 

pound.  (1422.) 
Sulphur : 

77.  Refined,  in  rolls,  ten  dollars  per  ton.  (1214.) 

78.  Sublimed,  or  flowers  of,  twenty  dollars  per  ton.  (1432.) 

79.  Wood-tar,  ten  per  centum  ad  valorem.  (1435.) 

80.  Coal-tar,  crude,  ten  per  centum  ad  valorem.  (1435.) 

81.  Coal-tar,  products  of,  such  as  naphtha,  benzine,  benzole,  dead  oil,  and 
pitch,  twenty  per  centum  ad  valorem.  (1344.) 


4  DIGEST  OF  STATUTES. 

82.  All  coal-tar  colors  or  dyes,  by  whatever  name  known  and  not  specially 
enumerated  or  provided  for  in  this  act,  thirty-five  per  centum  ad  valorem.  (1350.) 

83.  All  preparations  of  coal-tar,  not  colors  or  dye,  not  specially  enumerated 
or  provided  for  in  this  act,  twenty  per  centum  ad  valorem.  (1816.) 

84.  Logwood  and  other  dyewoods,  extracts  and  decoctions  of,  ten  per  centum 
ad  valorem.  (1359.) 

85.  Ultramarine,  five  cents  per  pound.  (1362.) 

86.  Turpentine,  spirits  of,  twenty  cents  per  gallon.  (1441.) 

87.  Colors  and  paints,  including  lakes,  whether  dry  or  mixed,  or  ground  with 
water  or  oil,  and  not  specially  enumerated  or  provided  for  in  this  act,  twenty- 
five  per  centum  ad  valorem.  (1366.) 

88.  The  pigment  known  as  bone  black,  and  ivory-drop  black,  and  bone  char, 
twenty-five  per  centum  ad  valorem.  (1205.) 

89.  Ocher  and  ochery  earths,  umber  and  umber  earths,  and  sienna  and  sienna 
earths,  when  dry^  one-half  of  one  cent  per  pound  ;  (1360.)  when  ground  in  oil, 
one  and  one-half  cents  per  pound.  (1360.) 

90.  Zinc,  oxide  of,  when  dry,  one  and  one-fourth  cent  per  pound.  (1367.) 

91.  Zinc,  oxide  of,  when  ground  in  oil,  one  and  three-fourths  cent  per  pound. 
(1367.) 

92.  All  preparations  known  as  essential  oils,  expressed  oils,  distilled  oils, 
rendered  oils,  alkalis,  alkaloids,  and  all  combinations  of  of  any  of  the  foregoing, 
and  all  chemical  compounds  and  salts,  by  whatever  name  known,  and  not 
specially  enumerated  or  provided  for  in  this  act,  twenty-five  per  centum  ad 
valorem.  (1344-5-6.) 

93.  Preparations :  all  medicinal  preparations  known  as  cerates,  conserves, 
decoctions,  emulsions,  extracts,  solid  or  fluid;  infusions,  juices,  liniments, 
lozenges,  mixtures,  mucilages,  ointments,  oleo-resius,  pills,  plasters,  powders, 
resins,  suppositories,  sirups,  vinegars,  and  waters,  of  any  of  which  alcohol  is 
not  a  component  part,  and  which  are  not  speciall^^  enumerated  or  provided  for 
in  this  act,  twenty-five  per  centum  ad  valorem.  (1332.) 

94.  "^AU  barks,  beans,  berries,  balsams,  buds,  bulbs,  and  bulbous  roots,  and 
excrescences,  such  as  nutgalls,  fruits,  flowers,  dried  fibers,  grains,  gums,  and 
gum-resins,  herbs,  leaves,  lichens,  mosses,  nuts,  roots  and  stems,  spices,  vege- 
tables, seeds  (aromatic,  not  garden  seeds),  and  seeds  of  morbid  growth,  weeds, 
woods  used  expressly  for  dyeing,  and  dried  insects,  any  of  the  foregoing  of 
which  are  not  edible,  but  which  have  been  advanced  in  value  or  condition  by 
refining  or  grinding,  or  by  other  process  of  manufacture,  and  not  specially 
enumerated  or  provided  for  in  this  act,  ten  per  centum  ad  valorem.  (1196, 1262, 
1491,  1594.) 

95.  All  non-dutiable  crude  minerals,  but  which  have  been  advanced  in  value 
or  condition  by  refining  or  grinding,  or  by  other  process  of  manufacture,  not 
specially  enumerated  or  provided  for  in  this  act,  ten  per  centum  ad  valorem. 
(1464-67-76-80-84,  1501-20-22-29-30-33-38-45-47-72-93,  1634-40-46-50-58 
-63-71-92-93-94-96,  1712-14-19-32-66-70-77-88,  1802-5.) 

96.  All  ground  or  powdered  spices  not  specially  enumerated  or  provided  for 
in  this  act,  five  cents  per  pound.  (1114  to  1125.) 

97.  All  earth  or  clays,  unwrought  or  unmanvfacfured,  not  specially  enume- 
rated or  provided  for  in  this  act,  one  dollar  and  fifty  cents  per  ton.  (938,  940, 
1334,  1816.) 

(  a.  All  earths  or  clays,  wrought  or  manufactured,  not  speciallj'  enumer- 

98.  -N  ated  or  provided  for  in  this  act,  three  dollars  per  ton.  (908,  939.) 
(6.  China  clay,  or  kaoline,  three  dollars  per  ton.  (939.) 

99.  Proprietary  preparations,  to  wit :  All  cosmetics,  pills,  powders,  troches, 
or  lozenges,  sirups,  cordials,  bitters,  anodynes,  tonics,  plasters,  liniments, 
salves,  ointments,  pastes,  drops,  waters,  essences,  spirits,  oils  or  preparations 
or  compositions  recommended  to  the  public  as  proprietary  articles,  or  prepared 
according  to  some  private  formula,  as  remedies  or  specifics  for  any  disease 
or  diseases,  or  aflfectious  whatever,  afi"ecting  the  human  or  animal  body,  (1397,) 

*  See  note  to  paragraph  636  Post. 


DIGEST  OF  STATUTES.  6 

including  all  toilet  preparations  whatever,  used  as   applications  to  the  hair 
mouth,  teeth,  or  skin,  (1268.)  not  specially  enumerated  or  provided  for  in  this 
act,  fifty  per  centum  ad  valorem. 
Alcoholic  preparations: 

100.  Alcoholic  perfumery,  including  cologne  water,  two  dollars  per  gallon 

and  fifty  per  centum  ad  valorem.  (1268.) 

101.  Distilled  spirits,  containing  fifty  per  centum  of  anhydrous  alcohol, 

one  dollar  per  gallon.  (982,  985.) 

102.  Alcohol,  containing  ninety-four  per  cent,  anhydrous  alcohol,  two  dol- 

lars per  gallon.   (982.) 

103.  Alcoholic  compounds,  not  otherwise  specially  enumerated  or  provided 

for,  two  dollars  per  gallon  for  the  alcohol  contained  and  twenty-five 
per  centum  ad  valorem.  (983.) 

104.  Chloroform,  fifty  cents  per  pound.  (1234.) 

105.  Collodion,  and  all  compounds  of  pyroxyline,  b}^  whatever  name  known, 
fifty  cents  per  pound  ;  rolled  or  in  sheets,  but  not  made  up  into  articles,  sixty 
cents  per  pound,  and  when  in  finished  or  partly  finished  articles,  sixty  cents 
per  pound  and  twenty-five  per  centum  ad  valorem.  (1244.) 

106.  Ether,  sulphuric,  fifty  cents  per  pound.  (1244.) 

107.  Hoffman's  anodyne,  thirty  cents  per  pound.  (1304.) 

108.  Iodoform,  two  dollars  per  pound.  (1832.) 

109.  Acid,  tannic,  (1182.)  and  tannin,  (1434.)  one  dollar  per  pound. 

110.  Ether,  nitrous,  spirits  of,  thirty  cents  per  pound.  (1304.) 

111.  Santonine,  three  dollars  per  pound.  (1413.) 

112.  Amylic  alcohol,  or  fusel  oil,  ten  per  centum  ad  valorem.  (1284.) 

113.  Oil  of  Cognac,  or  cenanthic  ether,  four  dollars  per  ounce.  (1344.) 

114.  Fruit  ethers,*  oils,  or  essences,  two  dollars  and  fifty  cents  per  pound. 
(1280.) 

115.  Oil  or  essence  of  rum,  fifty  cents  per  ounce.  (1268.) 

116.  Ethers  of  all  kinds,  not  specially  enumerated  or  provided  for  in  this  act, 
one  dollar  per  pound.  (1244.) 

117.  Coloring  for  brandy,  fift}^  per  centum  ad  valorem.  (1245.) 

118.  Preparations:  All  medicinal  preparations  known  as  essences,  ethers, 
extracts,  mixtures,  spirits,  tinctures,  and  medicated  wines,  of  which  alcohol  is  a 
component  part,  not  speciallv  enumerated  or  provided  for  in  this  act,  fifty  cents 
per  pound.  (1244,  1332.) 

119.  Varnishes  of  all  kinds,  forty  per  centum  ad  valorem  ;  and  on  spirit  var- 
nishes, one  dollar  and  thirty-two  cents  additional  per  gallon.  (1446.) 

120.  Opium,  crude,  containing  nine  per  cent,  and  over  of  morphia,  one  dollar 
per  pound.f  The  importation  of  opium,  containing  less  than  nine  per  cent, 
morphia  is  hereby  prohibited.  (1347.) 

121.  Opium,  prepared  for  smoking,  and  all  other  preparations  of  opium  not 
specially  enumerated  or  provided  for  in  this  act,  ten  dollars  per  pound  ;  |  but 
opium  prepared  for  smoking,  and  other  preparations  of  opium  deposited  in 
bonded  warehouses  shall  not  be  removed  therefrom  for  exportation  without  pay- 
ment of  duties,  and  such  duties  shall  not  be  refunded. §  (i347.) 

122.  Opium,  aqueous  extract  of,  for  medicinal  uses,  and  tincture  of,  as  laud- 
anum, and  all  other  liquid  preparations  of  opium,  not  specially  enumerated  or 
provided  for  in  this  act,  forty  per  centum  ad  valorem.  (1332.) 

*  This  includes  "  so-called  "  amyle  of  oxyd,  "  consisting  of  acetic,  kalorianic,  and  butyric  amylic  ether, 
made  from  fusel  oil,  to  be  used  as  pear,  apple,  and  pine-apple  essences  respectively."  (May  25,  1872  N  Y 
Syn.  Ser.  1129.) 

t  Opium  is  not  entitled  to  the  privilege  of  repacking  in  bond.    (May  27, 1870.    R.  &  Co.    Syn.  Series,  672.) 

X  This  rate  of  duty  is  limited  to  opium  prepared  for  smoking,  and  to  all  other  preparations  of  opium 
which  retain  the  form  of  opium  and  are  used  for  like  purposes,  and  does  not  extend  to  any  fluid,  proprietary  or 
patent  medicine.    (Nov.  21, 1871.    N.  Y.  Syn.  Series,  962.) 

g  It  is  the  intention  of  this  provision  to  prevent  the  exportation  of  such  articles,  without  payment  of 
duties,  to  foreign  countries,  whence  they  could  be  smuggled  into  the  United  States,  and  collectors  will 
therefore  not  allow  said  articles  to  be  exported  to  ports  or  places  in  the  Pacific,  or  on  the  Pacific  coast, 
either  from  warehouse,  or  from  the  importing  vessel,  which  may,  under  certain  circumstances,  as  specified 
in  Article  85,  of  Part  V,  of  the  Regulations,  be  constituted  the  Avarehouse,  but  will  require  them  to  be  duly 
landed  and  placed  in  warehouse  whence  they  can  only  be  removed  on  payment  of  duty.  (Jan.  6, 1871.  San 
Fr.    Syn.  Series,  776.) 


6  DIGEST  OF  STATUTES. 

123.  Morphia  or  morphine,  and  all  salts  thereof,  one  dollar  per  ounce. 
(1337.) 

Schedule  B. — Earthenware  and  Glassware. 

124.  Brown  earthenware,  common  stoneware,  gas-retorts,  and  stoneware  not 
ornamented,  twent3'-five  per  centum  ad  valorem.  (933.) 

125.  China,  porcelain,  parian,  and  bisque,  earthen,  stone,  and  crockery  ware, 
Including  plaques,  ornaments,  charms,  vases,  and  statuettes,  painted,  printed, 
or  gilded,  or  otherwise  decorated  or  ornamented  in  any  manner,  sixty  per  centum 
ad  valorem.  (934-5.) 

126.  China,  porcelain,  parian,  and  bisque  ware,  plain  white,  and  not  orna- 
mented or  decoratad  in  any  manner,  fifty-five  per  centum  ad  valorem.  (935.) 

127.  All  other  earthen,  stone,  and  crockery  ware,  white,  glazed,  or  edged, 
composed  of  earthy  or  mineral  substances,  not  specially  enumerated  or  provided 
for  in  this  act,  fifty-five  per  centum  ad  valorem.  (935.) 

128.  Stoneware,  above  the  capacity  of  ten  gallons,  twenty  per  centum  ad 
valorem.  (936.) 

129.  Encaustic  tiles,  thirtj^-five  per  centum  ad  valorem.  (1266.) 

130.  Brick,  fire  brick,  and  roofing  and  paving  tile,  not  specially  enumerated 
or  provided  for  in  this  act,  twenty  per  centum  ad  valorem.  (1213.) 

131.  Slates,  slate  pencils,  slate  chimney-pieces,  mantels,  slabs  for  tables,  and 
all  other  manufactures  of  slate,  thirty  per  centum  ad  valorem.  (937.) 

132.  Roofing-slates,  twenty-five  per  centum  ad  valorem.  (937.) 

133.  Green  and  colored  glass  bottles,  vials,  demijohns  and  carboys  (covered 
or  uncovered),  pickle  or  preserve  jars,  and  other  plain,  moulded,  or  pressed 
green  and  colored  bottle  glass,  not  cut,  engraved,  or  painted,  and  not  specially 
enumerated  or  provided  for  in  this  act,  one  cent  per  pound ;  (946.)  if  filled, 
and  not  otherwise  in  this  act  provided  for,  said  articles  shall  pa}'  thirty  per 
centum  ad  valorem  in  addition  to  the  duty  on  the  contents.  (953-4.) 

134.  Flint  and  lime  glass  bottles  and  vials,  and  other  plain,  moulded,  or 
pressed  flint  or  lime  glassware,  not  specially  enumerated  or  provided  for  in  this 
act,  forty  per  centum  ad  valorem  ;  (946.)  if  filled,  and  not  otherwise  in  this 
act  provided  for,  said  articles  shall  pay,  exclusive  of  contents,  forty  per  centum 
ad  valorem  in  addition  to  the  duty  on  the  contents.  (953-4.) 

135.  Articles  of  glass,  cut,*  engraved,  painted,  colored,  printed,  stained, 
silvered,  or  gilded,  not  including  plate-glass,  silvered,  or  looking-glass  plates, 
forty-five  per  centum  ad  valorem.  (947.) 

136.  All  glass  bottles,  and  decanters,  and  other  like  vessels  of  glass,  shall, 
if  filled,  pay  the  same  rates  of  dut}^,  in  addition  to  any  duty  chargeable  on  the-:: 
contents,  as  if  not  filled,  except  as  in  this  act  otherwise  specially  provided  for. 
(953-4.) 

137.  Cylinder  and  crown  glass,  polished,  not  exceeding  ten  by  fifteen  inches 
square,  two  and  one-half  cents  per  square  foot;  above  that,  and  not  exceeding 
sixteen  b}^  twenty-four  inches  square,  four  cents  per  square  foot;  above  that, 
and  not  exceeding  twenty-four  by  thirty  inches  square,  six  cents  per  square 
foot ;  above  that,  and  not  exceeding  twenty-four  by  sixty  inches  square,  twenty- 
cents  per  square  foot ;  all  above  that,  forty  cents  per  square  foot.  (949.) 

a.  Unpolished  cylinder,  crown,  and  common  window-glass,  not  exceed- 
ing ten  by  fifteen  inches  square,  one  and  three-eighths  cents  per 
pound;  above  that,  and  not  exceeding  sixteen  b}^  twent3'-four  inches 

138.  square,  one  and  seven-eighths  cents  per  pound;  above  that,  and  not 
exceeding  twenty-four  by  thirty  inches  square,  two  and  three  eighths 
cents  pet  pound;  all  above  that,  two  and  seven-eighths  cents  per 
pound.  (948.) 

*  "Under  the  act  of  1846,  glass  tumblers,  the  bottoms  of  which  had  been  smoothed  orpolish'ed,  or  the 
sides  of  which  had  been  ornamented  by  cutting  or  grinding,  were  liable  to  the  duty  on  cut  glass."  (Binns 
vs.  Lawrence,  12  How.,  9.) 

"  Plain  glass  goblets,  the  bottom  cf  which  is  smoothed  by  grinding,  or,  in  other  words,  punted,  were 
held  to  be  'glass  cut,'  according  to  the  decision  in  Binns  vs.  Lawrence."  (Feb.  23, 1861,  Boston.)  Same 
decision  as  to  photographic  baths  and  dippei-s.    (Feb,  23, 1861,  N.  Y. 


I 


DIGEST  OF  STATUTES. 


139.^ 


138.  b.  Provided,  That  unpolished  cylinder,  crown,  and  common  window- 
glass,  imported  in  boxes  containing  fifty  square  feet,  as  nearly  as  sizes 
will  permit,  now  known  and  commercially  designated  as  fifty  feet  of 
glass,  single  thick  and  weighing  not  to  exceed  fifty-five  pounds  of  glass 
per  box,  shall  be  entered  and  computed  as  fifty  pounds  of  glass  only ; 
c.  And  that  said  kinds  of  glass  imported  in  boxes  containing,  as  nearly 
as  sizes  will  permit,  fifty  feet  of  glass,  now  known  and  commercially 
designated  as  fifty  feet  of  glass,  double  thick  and  not  exceeding 
ninety  pounds  in  weight,  shall  be  entered  and  computed  as  eighty 
pounds  of  glass  only;  but  in  all  other  cases  the  duty  shall  be  com- 
puted according  to  the  actual  weight  of  glass. 

a.  Fluted,  rolled,  or  rough  plate-glass,  not  including  crown,  C3dinder, 
or  common  window-glass,  not  exceeding  ten  by  fifteen  inches  square, 
seventy -five  cents  per  one  hundred  square  feet;  above  that,  and  not 
exceeding  sixteen  by  twenty-four  inches  square,  one  cent  per  square 
foot ;  above  that,  and  not  exceeding  twenty -four  by  thirty  inches 
square,  one  cent  and  a  half  per  square  foot;  all  above  that,  two  cents 
per  square  foot  (950.) 

b.  And  all  fluted,  rolled,  or  rough  plate-glass,  weighing  over  one  hun- 
dred pounds  per  one  hundred  square  feet,  shall  pay  an  additional 
duty  on  the  excess  at  the  same  rates  herein  imposed.  (950.) 

140.  Cast  polished  plate-glass,  unsilvered,  not  exceeding  ten  by  fifteen  inches 
square,  three  cents  per  square  foot;  above  that,  and  not  exceeding  sixteen  by 
iwenty-four  inches  square,  five  cents  per  square  foot ;  above  that,  and  not  ex- 
jeeding  twenty-four  by  thirty  inches  square,  eight  cents  per  square  foot ;  above 
that,  and  not  exceeding  twenty-four  by  sixty  inches  square,  twenty-five  cents 
)er  square  foot ;  all  above  that,  fifty  cents  per  square  foot.  (951.) 

141.  Cast  polished  plate-glass,  silvered,  or  looking-glass  plates,  not  exceeding 
m  by  fifteen  inclies  square,  four  cents  per  square  foot ;  above  that,  and  not 

Jxceeding  sixteen  by  twenty-four  inches  square,  six  cents  per  square  foot; 
ibove  that,  and  not  exceeding  twenty-four  by  thirty  inches  square,  ten  cents 
)er  square  foot ;  above  that,  and  not  exceeding  twenty-four  by  sixty  inches 
jquare,  thirty-five  cents  per  square  foot ;  all  above  that,  sixty  cents  per  square 
[foot.  (952.)* 

142.  But  no  looking-glass  plates  or  plate-glass,  silvered,  when  framed,  shall 
)ay  a  less  rate  of  duty  than  that  imposed  upon  similar  glass  of  like  description 
lot  framed,  but  shall  be  liable  to  pay,  in  addition  thereto,  thirty  per  centum 
id  valorem  upon  such  frames.  (952.)'^ 

143.  Porcelain  and  Bohemian  glass,  chemical  glassware,  painted  glassware, 
Jtained  glass,  and  all  other  manufactures  of  glass  or  of  which  glass  shall  be  the 
component  material  of  chief  value,  not  specially  enumerated  or  provided  for  in 
this  act,  forty -five  per  centum  ad  valorem.  (,954. )f 


144. 


Schedule  C. — Metals. 

a.  Iron  ore,  including  manganiferous  iron  ore.  (1334.)  Also  the  dross 
or  residuum  from  burnt  pyrites,  seventy-five  cents  per  ton.  (1816.) 

b.  Sulphur  ore,  as  pyrites,  or  sulphuret  of  iron  in  its  natural  state, 
containing  not  more  than  three  and  one-half  per  centum  of  copper, 
seventy-five  cents  per  ton.  (1334.) 

c.  Frovided,  That  ore  containing  more  than  two  per  centum  of  copper, 
shall  pay,  in  addition  thereto,  two  and  one-half  cents  per  pound  for 
the  copper  contained  therein. 


*  The  term  "  looking-glass  plates,"  held  to  mean  "  any  kind  of  silvered  glass  used  as  looking-glasses, 
talthou^h.not  in  fact  plate-glass."    (July  2, 1863,  N.  Y.) 

[  t  This  comprehends  all  articles  actually  porcelain  glass,  whether  the  same  be  cut  or  otherwise.  (Tr, 
Reg.,  p.  568.) 

t  Landscape  plates  described  as  ^lass  upon  which  a  picture  of  a  landscape  is  painted,  is  embraced  either 
rander  the  classification  of  "  paintings  on  glass,"  or  that  of  "  glass,  colored,  stained,  or  painted."  CAug.  20» 
|1860,  N.  Y.    See  also  Tr.  Reg.,  p.  578.)  -o      ► 


148. 


8  DIGEST  OF  STATUTES. 

145.  Iron  in  pigs,  (988.)  iron  kentledge,*  (1036.)  spiegeleisen,  (988.)  wrought 
and  cast  scrap  iron,f  (1034-5.)  and  scrap-steel,  (1041,)  three-tenths  of  one 
cent  per  pound ;  but  nothing  shall  be  deemed  scrap-iron  or  scrap-steel  except 
waste  or  refuse  iron  or  steel  that  has  been  in  actual  use  and  is  fit  only  to  be 
remanufactured.  (1035.) 

146.  Iron  railway-bars,  weighing  more  than  twenty-five  pounds  to  the  yard, 
seven-tenths  of  one  cent  per  pound.  (991. )J: 

147.  Steel  railway-bars  and  railway-bars  made  in  part  of  steel,  weighing  more 
than  twenty-five  pounds  to  the  yard,  seventeen  dollars  per  ton.  (1013-14.) 

a.  Bar-iron,  rolled  or  hammered,  comprising  Jiats  not  less  than  one 
inch  wide,  nor  less  than  three-eighths  of  one  inch  thick,  eight-tenths 
of  one  cent  per  pound ;  comprising  round  iron  not  less  than  three- 
fourths  of  one  inch  in  diameter,  and  square  iron  not  less  than  three- 
fourths  of  one  inch  square,  one  cent  per  pound ; 

b.  Comprising  yZa^s  less  than  one  inch  wide,  or  less  than  three-eighths 
of  one  inch  thick ;  round  iron  less  than  three-fourths  of  one  inch 
and  not  less  than  seven-sixteenths  of  one  inch  in  diameter,  and  square 
iron  less  than  three-fourths  of  one  inch  square,  one  and  one-tenth 
of  one  cent  per  pound. 

c.  Provided^  That  all  iron  in  slabs,  blooms,  loops,  or  other  forms 
less  finished  than  iron  in  bars,  and  more  advanced  than  pig-iron, 
except  castings,  shall  be  rated  as  iron  in  bars,  and  pay  a  duty 
accordingly:  and  none  of  the  above  iron  shall  pay  a  less  rate  of 
duty  than  thirty-five  per  centum  ad  valorem.  (989.) 

d.  Provided  further^  That  all  iron  bars,  blooms,  billets,  or  sizes  or 
shapes  of  any  kind,  in  the  manufacture  of  which  charcoal  is  used 
as  fuel,  shall  be  subject  to  a  duty  of  twenty-two  dollars  per  ton.§ 

149.  Iron  or  steel  tee  rails,  weighing  not  over  twenty-five  pounds  to  the  yard, 
nine  tenths  of  one  cent  per  pound;  iron  or  steel ^a^  rails,  punched,  eight-tenths 
of  one  cent  per  pound.  (991,  1013.) 

150.  Round  iron,  in  coils  or  rods,  less  than  seven-sixteenths  of  one  inch  in 
diameter,  (995.)  and  bars  or  shapes,  of  rolled  iron  not  specially  enumerated  or 
provided  for  in  this  act,  (1003.)  one  and  two-tenths  of  one  cent  per  pound. 

a.  Boiler  or  other  plate-iron,  sheared  or  unsheared,  skelp-iron,  sheared 
or  rolled  in  grooves,  one  and  one-fourth  cents  per  pound ;  (992-3.) 

b.  Sheet-iron, II  common  or  black,  thinner  than  one  inch  and  one-half 

*  Iron  kentledge,  purchased  in  the  United  States  and  used  exclusively  as  ballast,  if  landed  in  the  United 
States,  will,  if  of  foreign  production  or  manufacture,  be  liable  to  duty;  and  if  of  American  production  or 
manufacture,  be  entitled  to  free  entry  under  H5.    (Tr.  Reg.,  p.  554.) 

t  Department's  letter  of  March  19,  1869.  held  that  where  *'  the  officers  of  the  customs  are  satisfied  that 
pieces  of  new  iron,  whether  more  or  less  than  six  inches  in  length,  are  fit  to  be  made  into  spikes  or  bolts, 
that  is,  could  appropriately  and  with  reasonable  expectation  of  profit  on  the  part  of  the  manufacturer  be 
put  to  such  use,  .  .  .  then  "they  should  not  classiiy  them  as  scrap  iron.  It  was  not  intended,  however,  to 
limit  the  application  of  this  principle  to  pieces  of  new  iron  fit  only  to  be  made  into  spikes  or  bolts,  but  it 
must  be  held  to  embrace  all  pieces  of  new  iron,  when  in  the  condition  in  which  imported  they  are  fit  to  be 
manufactured  directly  into  wire,  or  any  other  article,  and  such  new  iron  should  not  be  classified  as  scrap 
iron. 

"  It  sometimes  happens  that  importations  of  so-called  scrap  iron  are  mixed  with  pieces  of  bar  iron,  six 
inches  or  more  in  length,  and  it  is  practically  impossible  to  separate  them,  so  as  to  determine  what  amount 
should  pay  duty  as  scrap  and  what  as  bar  iron.  Where  an  importation  of  this  character  contains  any  con- 
siderable quantity  of  clippings  or  pieces  of  new  bar  iron,  which  cannot,  under  Department's  decisions  of 
February  25,  and  March  19, 1869,  be  properly  classified  as  scrap  iron,  then  the  whole  box  or  lot,  or,  if  it  be 
necessary,  the  whole  importation,  in  which  such  pieces  are  found,  should  be  classified  as  bar  iron."  (Feb. 
1,  1870,  N.  Y.    Syn.  Ser.,  568.) 

X  "  On  application  to  import,  free  of  duty,  old  railroad  iron  from  Canada,  to  be  rerolled  in  the  United 
States,  and  returned  to  Canada,  it  was  decided  by  the  Department  that  such  free  importation  could  not  be 
legally  allowed;  but  that  the  iron  under  such  circumstances  would  be  chargeable  with  duty  as  'old  iron 
in  scrap.'  Nor  could  the  iron  in  question  be  entered,  rerolled,  and  exported  in  bond  to  be  cancelled  on 
proof  of  delivery  in  Canada."     (Tr.  Reg.,  p.  577.) 

§  This  embraces  so-styled  " sheet-iron,''^  fit  for  some  of  the  uses  to  which  plate-iron  is  applied,  to  wit: 
among  others,  of  tank  and  shutter  plates.    (Feb.  11, 1867,  Boston.) 

II  Dunnage  mats,  used  as  dunnage  to  protect  sheet-iron  from  damage  during  the  voyage  of  importation, 
if  charged  in  invoice  or  of  merchantable  value,  are  subject  to  duty.    (March  31, 1863,  Boston.) 

Iron  bands  on  sheet-iron,  being  of  trifling  value,  and  absolutely  necessary  to  insure  safe  transportation 
of  the  sheets,  are  not  deemed  to  be  an  item  of  expense  to  the  importer,  and  not  liable  to  duty,  and  should 
be  considered  tare.    (Jan.  4.  1865,  N.  Y.) 

Sheet-iron  of  slightly  polished  appearancCj  from  being  rolled  in  single  sheets,  to  toughen  it  for  the  manu- 
facture of  spoons,  etc.,  to  be  covered  with  tin,  should  be  classified  as  "sheet-iron,  common  or  black,"  and 
pay  duty  according  to  its  gauge.    (March  23, 1872.    N.  Y.,  Syn.  Ser.,  1072.) 


I 


151. 


1 


DIGEST  OF  STATUTES. 


9 


152. 


151.  and  not  thinner  than  number  twenty  wire  gauge,  one  and  one-tenth 
of  one  cent  per  pound;  thinner  than  number  twenty  wire  gauge 
and  not  thinner  tlian  number  twenty-five  wire  gauge,  one  and  two- 
tenths  of  one  cent  per  pound;  thinner  than  number  twenty-five  wire 
gauge  and  not  thinner  than  number  twenty-nine  wire  gauge,  one 
and  five-tenths  of  one  cent  per  pound;  thinner  than  number  twenty- 
nine  wire  gauge,  (998.)  and  all  iron  commercially  known  as  common 
or  black  taggers  iron,  (1037.)  whether  put  up  in  boxes  or  bundles 
or  not,  thirty  per  centum  ad  valorem  :  (1037.) 
c.  And  provided^  That  on  all  such  iron  and  steel  sheets  or  plates 
aforesaid  excepting  on  what  are  known  commercially  as  tin-plates, 
terne-plates,  and  taggers  tin,  and  hereafter  provided  for,  when  gal- 
vanized or  coated  with  zinc  or  spelter,  or  other  metals,  or  any  alloy 
of  those  metals,  three-fourths  of  one  cent  per  pound  additional. 

^a.  Polished,  planished,  or  glanced  sheet-iron  or  sheet-steel,  by  what- 
ever name  designated,  two  and  one-half  cents  per  pound  :  (997.) 
h.  Provided^  That  plate  or  sheet  or  taggers  iron,  by  whatever  name 
designated,  other  than  the  polished,  planished,  or  glanced  herein 
provided  for,  which  has  been  pickled  or  cleaned  by  acid,  or  by  any 
other  material  or  process,  and  which  is  cold  rolled,  shall  pay  one- 
quarter  cent  per  pound  more  duty  than  the  corresponding  gauges 
of  common  or  black  sheet  or  taggers  iron. 

la.  Iron  or  steel  sheets,  or  plates,  or  taggers  iron,  coated  with  tin  or 

I      lead,  or  with  a  mixture  of  which  these  metals  is  a  component  part, 

Hf-o   \      by  the  dipping  or  any  other  process,  and  commercially  known  as 

tin  plates,  terne  plates,  and  taggers  tin,  one  cent  per  pound;  (2180.) 

6.  Corrugated  or  crimped  sheet  iron  or  steel,  one  and  four-tenths  of 

one  cent  per  pound.  (1051.) 

f  a.  Hoop,  or  band,  or  scroll,  or  other  iron,  eight  inches  or  less  in  width, 
and  not  thinner  than  number  ten  wire  gauge,  one  cent  per  pound  ; 
thinner  than  number  ten  wire  gauge  and  not  thinner  than  number 
twenty  wire  gauge,  one  and  two-tenths  of  one  cent  per  pound  ;  thin- 
ner than  number  twenty  wire  gauge,  one  and  four-tenths  of  one  cent 
per  pound:  (999,  1000-1.) 
6.  Provided,  That  all  articles  not  specially  enumerated  or  provided 
for  in  this  act,  whether  wholly  or  partly  manufactured,  made  from 
sheet,  plate,  hoop,  band,  or  scroll  iron  herein  provided  for,  or  of 
which  such  sheet,  plate,  hoop,  band,  or  scroll  ir6n  shall  be  the  ma- 
terial of  chief  value,  shall  pay  one-fourth  of  one  cent  per  pound 
more  duty  than  that  imposed  on  the  iron  from  which  they  are  made, 
■     or  which  shall  be  such  material  of  chief  value. 

155.  Iron  and  steel  cotton-ties,  or  hoops  for  baling  purposes,  not  thinner 
than  number  twenty  wire  gauge,  thirty-five  per  centum  ad  valorem.  (1067.) 

156.  Cast-iron  pipe  of  every  description,  one  cent  per  pound.  (1031.) 

157.  Cast-iron  vessels,  plates,  stove-plates,  andirons,  sadirons,  tailors'  irons, 
hatters'  irons,  and  castings  of  iron,  not  specially  enumerated  or  provided  for 
in  this  act,  one  and  one-quarter  of  one  cent  per  pound.  (1030.) 

158.  Cut  nails  and  spikes,  of  iron  or  steel,  one  and  one-quarter  of  one  cent 
per  pound.  (1025.) 

159.  Cut  tacks,  brads,  or  sprigs,  not  exceeding  sixteen  ounces  to  the  thou- 
sand, two  and  one  half  cents  per  thousand  ;  exceeding  sixteen  ounces  to  the 
thousand,  three  cents  per  pound.  (1027.) 

160.  Iron  or  steel  railway  fish-plates,  or  splice-bars,  one  and  one-fourth  of 
one  cent  per  pound.  (908,  1012, 1067.) 

161.  Malleable  iron  castings,  not  specially  enumerated  or  provided  for  in  this 
act,  two  cents  per  pound.  (1020.) 

162.  Wrought  iron  or  steel  spikes,  (1012.  1023)  nuts,  and  washers,  (1012, 
1021.)  and  horse,  mule,  or  ox  shoes,  two  cents  per  pound.  (1012,  1067.) 


154.  < 


10  DIGEST  OF  STATUTES. 

163.  Anvils,  (1017.)  anchors,*  or  parts  thereof,  (1019.)  mill-irons  and  mill- 
cranks,  of  wrought  iron  and  wrought-iron  for  ships,  (1016.)  and  forgings  of  iron 
and  steel,  for  vessels,  steam-engines,  and  locomotives,  or  parts  thereof,  weigh- 
ing each  twenty-five  pounds  or  more,  two  cents  per  pound.  (1012-16.) 

164.  Iron  or  steel  rivets,  bolts,  with  or  without  threads  or  nuts,  or  bolt- 
^  blanks,  and  finished  hinges  or  hinge-blanks,  two  and  one-half  of  one  cent  per 

pound.   (1012-23-32.) 

165.  Iron  or  steel  blacksmiths'  hammers  and  sledges,  (1020.)  track-tools, 
wedges,  and  crowbars,  (1012.)  two  and  one  half  of  one  c^nt  per  pound. 

166.  Iron  or  steel  axles,  parts  thereof,  axle-bars,  axle-blanks,  or  forgings  for 
axles,  without  reference  to  the  stage  or  state  of  manufacture,  two  and  one-half 
of  one  cent  per  pound.  (1020.) 

167.  Forgings  of  iron  and  steel,  or  forged  iron,  of  whatever  shape,  or  in  what- 
ever stage  of  manufacture,  not  specially  enumerated  or  provided  for  in  this  act, 
two  and  one-half  cents  per  pound.  (1012,  1067.) 

168.  Horseshoe-nails,  hob-nails,  (1026.)  and  wire-nails,  (1067.)  and  all  other 
wrought-iron  (1023.)  or  steel  nails,  (1012.)  not  specially  enumerated  or  provided 
for  in  this  act,  four  cents  per  pound. 

169.  Boiler  tubes,  or  flues,  or  stays,  of  wrought-iron  or  steel,  three  cents  per 
pound.  (1012,  1024.) 

170.  Other  wrought  iron  or  steel  tubes  or  pipes,  two  and  one-quarter  cents 
per  pound.  (1012, 1067.) 

171.  Chain  or  chains  of  all  kinds,  made  of  iron  or  steel,  not  less  than  three- 
fourths  of  one  inch  in  diameter,  one  and  three-quarter  cents  per  pound  ;  less 
than  three-fourths  of  one  inch  and  not  less  than  three-eighths  of  one  inch  in 
diameter,  two  cents  per  pound ;  less  than  three-eighths  of  one  inch  in  diameter, 
two  and  one-half  cents  per  pound.  (1012-18.) 

172.  Cross-cut  saws,  eight  cents  per  linear  foot.  (1042.) 

173.  Mill,  pit,  and  drag  saws,  not  over  nine  inches  wide,  ten  cents  per  linear 
foot ;  over  nine  inches  wide,  fifteen  cents  per  linear  foot.  (1043.) 

174.  Circular  saws,  thirty  per  centum  ad  valorem.  (1012.) 

175.  Hand,  back,  and  all  other  saws,  not  specially  enumerated  or  provided 
for  in  this  act,  forty  per  centum  ad  valorem.  (1004-5.) 

176.  Files,  file  blanks,  rasps,  and  floats  of  all  cuts  and  kinds,  four  inches  in 
length  and  under,  thirty-five  cents  per  dozen ;  over  four  inches  in  length  and 
under  nine  inches,  seventy-five  cents  per  dozen ;  nine  inches  in  length  and 
under  fourteen  inches,  one  dollar  and  fifty  cents  per  dozen  ;  fourteen  inches  in 
length  and  over,  two  dollars  and  fifty  cents  per  dozen.  (1006.) 

'  a.  Steel  ingots,  cogged  ingots,  blooms,  and  slabs,  by  whatever  process 
made ;  die  blocks  or  blanks ;  billets  and  bars  and  tapered  or  bevelled 
bars ;  bands,  hoops,  strips,  and  sheets  f  of  all  gauges  and  widths ; 
plates  of  all  thicknesses  and  widths  ;  steamer,  crank,  and  other  shafts ; 
wrist  or  crank  pins;  connecting-rods, and  piston-rods;  pressed, 
sheared,  or  stamped  shapes,  or  blanks  of  sheet  or  plate  steel,  or  com- 

177.  bination  of  steel  and  iron,  punched  or  not  punched ;  hammer-moulds 
or  swaged  steel ;  gun-moulds,  not  in  bars  ;  alloys  used  as  substitutes 
for  steel  tools;  all  descriptions  and  shapes  of  dry  sand,  loam,  or 
iron-moulded  steel  castings, 

6.  All  of  the  above  classes  of  steel  not  otherwise  specially  provided  for 
in  this  act,  valued  at  four  cents  a  pound  or  less,  forty-five  per  cen- 
tum ad  valorem ;  above  four  cents  a  pound  and  not  above  seven  cents 

*  "  An  anchor  and  chain  cable  purchased  in  a  foreign  port  to  supply  the  place  of  one  which  has  become 
unseaworthy  in  the  course  of  the  voyage,  and  which  is  bona  fide  a  part  of  the  equipment  of  an  American 
vessel,  Is  not  subject  to  duty  on  being  brought  into  a  port  of  the  United  States.  It  is,  however,  not  sulfi- 
cient  that  they  be  merely  used  as  a  part  of  the  equipment  of  the  vessel ;  they  must  be  bovafide  such,  under 
a  necessity  not  occasioned  by  any  fault  of  her  master  or  owners  in  not  properly  equipping  her  originally." 
(Weld  vs.  Maxwell,  4  Bl.  C.  C    p.  136.) 

t  "  Steel  in  sheets,  invoiced  as  the  best  cross-cuts,  though  it  may  be  used  for  saws, should  not  be  classified 
as  cross-cut  saws  partially  manufactured,  at  ten  cents  per  lineal  foot,  since  the  same  material  maybe  used 
for  hay-knives,  mowing-machine  knives,  and  other  purposes.  It  should  be  classified  as  'feteel  in  sheets,' 
and  pay  duty  according  to  its  value  per  pound."    (August,  1868,  N.  0.,  and  April  21, 1871,  N.  Y.) 


DIGEST  OF  STATUTES. 


11 


179. 


180. 


181. 


111.  per  pound,  two  cents  per  pound  ;  valued  above  seven  cents  and  not 
above  ten  cents  per  pound,  two  and  three-fourth  cents  per  pound; 
valued  at  above  ten  cents  per  pound,  three  and  one-fourth  cents  per 
pound : 

c.  Provided^  That  on  all  iron  or  steel  bars,  rods,  strips,  or  steel  sheets, 
of  whatever  shape,  and  on  all  iron  or  steel  bars  of  irregular  shape  or 
section,  cold-rolled,  cold-hammered,  or  polished  in  any  way  in  addi- 
tion to  the  ordinary  process  of  hot-rolling  or  hammering,  there  shall 
be  paid  one  fourth  cent  per  pound,  IN  addition  to  the  rates  provided 
in  this  act ; 

d.  And  on  steel  circular  saw  plates  there  shall  be  paid  one  cent  per 
pound  IN  ADDITION  to  the  rate  provided  in  this  act. 

178.  Iron  or  steel  beams,  girders,  joists,  angles,  channels,  car-truck  channels, 
TT  T?  columns  and  posts,  or  parts  or  sections  of  columns  and  posts,  deck  and 
bulb  beams,  and  building  forms,  together  with  all  other  structural  shapes  of 
iron  or  steel,  one  and  one-fourth  of  one  cent  per  pound. 

^  a.  Steel  wheels  and  steel-tired  wheels  for  railway  purposes,  whether 

wholly  or  partly  finished,  and  iron  or  steel  locomotive,  car,  and 

J      other  railway  tires,  or  parts  thereof,  wholly  or  partl3^  manufactured, 

two  and  one-half  of  one  cent  per  pound  ; 

b.  Iron  or  steel  ingots,  cogged  ingots,  blooms  or  blanks  for  the  same, 

without  regard  to  the  degree  of  manufacture,  two  cents  per  pound. 

a.  Iron  or  steel  rivet,  screw,  nail  and  fence,  wire  rods,  round,  in  coils 
and  loops,  not  lighter  than  number  five  wire  gauge,  valued  at  three 
and  one-half  cents  or  less  per  pound,  six-tenths  of  one  cent  per  pound. 

b.  Iron  or  steel,  flat  with  longitudinal  ribs  for  the  manufacture  of 
fencing,  six-tenths  of  a  cent  per  pound. 

Screws,  commonly  called  wood  screws,  two  inches  or  over  in  length,  six 
cents  per  pound ;  one  inch  and  less  than  two  inches  in  length,  eight  cents  per 
pound  ;  over  one-half  inch  and  less  than  one  inch  in  length,  ten  cents  per  pound; 
one-half  inch  and  less  in  length,  twelve  cents  per  pound.  (1028.) 

a.  Iron  or  steel  wire,  smaller  than  number  five  and  not  smaller  than 
number  ten  wire  gauge,  one  and  one-half  cents  per  pound;  smaller 
than  number  ten  and  not  smaller  than  number  sixteen  wire  gauge, 
two  cents  per  pound ;  smaller  than  number  sixteen  and  not  smaller 
than  number  twenty-six  wire  gauge,  two  and  one-half  cents  per  pound  ; 
smaller  than  number  twenty-six  wire  gauge,  three  cents  per  pound : 
(994,  1039.) 

b.  Provided,  That  iron  or  steel  wire  covered  with  cotton,  silk,  or  other 
material,  and  wire  commonly  known  as  crinoline,  corset,  and  hat 
wire,  shall  ps^y  four  cents  per  pound  IN  addition  to  the  foregoing 
rates  :   (994,  1040.) 

c.  And  provided  further,  That  no  article  made  from  iron  or  steel  wire, 
or  of  which  iron  or  steel  wire  is  a  component  part  of  chief  value, 
shall  pay  a  less  rate  of  duty  than  the  iron  or  steel  wire  from  which 
it  is  made  either  wholly  or  in  part:  (916.) 

d.  And  provided  further.  That  iron  or  steel  wire-cloths,  and  iron  or 
steel  wire-nettings,  made  in  meshes  of  any  form,  shall  pay  a  duty 
equal  in  amount  to  that  imposed  on  iron  or  steel  wire  of  the  same 
gauge,  and  two  cents  per  pound  in  addition  thereto. 

e.  There  shall  be  paid  on  galvanized  iron  or  steel  wire  (except  fence 
wire),  one-half  of  one  cent  per  pound  in  addition  to  the  rate  im- 
posed on  the  wire  of  which  it  is  made. 

/.  On  iron  wire  rope  and  wire  strand,"  one  cent  per  pound  in  addition 
to  the  rates  imposed  on  the  wire  of  which  it  is  made.  (994.) 

g.  On  steel  wire  rope  and  wire  strand,  two  cents  per  pound  IN  addi- 
tion to  the  rates  imposed  on  the  wire  of  which  it  is  made. 


182.^ 


12 


DIGEST  OF  STATUTES. 


183.^ 


'  a.  Steel,  not  specially  enumerated  or  provided  for  in  this  act,  forty-five 
per  centum  ad  valorem  ;  (1041.) 
6.  Promded,  That  all  metal  produced  from  iron  or  its  ores,  which  is 
cast  and  malleable,  of  whatever  description  or  form,  without  regard 
to  the  percentage  of  carbon  contained  tlierein,  whether  produced  by 
cementation,  or  converted,  cast,  or  made  from  iron  or  its  ores,  by 
the  crucible,  Bessemer,  pneumatic,  Thomas-Gilchrist,  basic,  Sie- 
mens-Martin, or  open-hearth  process,  or  by  the  equivalent  of  either, 
or  by  the  combination  of  two  or  more  of  the  processes,  or  their  equiv- 
alents, or  by  any  fusion  or  other  process  which  produces  from  iron 
or  its  ores  a  metal  either  granular  or  fibrous  in  structure,  which  is 
cast  and  malleable,  excepting  what  is  known  as  malleable  iron  cast- 
ings, shall  be  classed  and  denominated  as  steel.  (1014.) 

184.  No  allowance  or  reduction  of  duties  for  partial  loss  or  damage  in  con- 
sequence of  rust  or  of  discoloration  shall  be  made  upon  any  description  of  iron 
or  steel,  or  upon  any  partly  manufactured  article  of  iron  or  steel,  or  upon  any 
manufacture  of  iron  and  steel.  (1041.) 

185.  Argentine,  albata,  or  German  silver  unmanufactured^  twenty-five  per 
centum  ad  valorem.  (1185.) 

a.  Copper,  imported  in  the  form  of  ores,  two  and  one-half  cents  on 
each  pound  of  fine  copper  contained  therein  ;  (1053.) 

6.  Regulus  of  and  black  or  coarse  copper,  and  copper  cement,  three 
and  one-half  cents  On  each  pound  of  fine  copper  contained  therein  ; 
(1054.)  old  copper,  fit  only  for  manufacture,  (1055.)  clippings  from 
new  copper,  and  all  composition  metal  of  which  copper  is  a  compo- 
nent material  of  chief  value,  not  specially  enumerated  or  provided 
for  in  this  act,  three  cents  per  pound.  (1057.) 

c.  Copper  in  plates,  bars,  ingots,  Chili  or  other  pigs,  and  in  other 
forms,  not  manufactured,  or  enumerated  in  this  act,  four  cents  per 
pound.  (1056.) 

d.  In  rolled  plates,  called  brazier's  copper,  sheets,  rods,  pipes,  and 
copper  bottoms,  (1057.) 

e.  And  all  manufactures  of  copper,  or  of  which  copper  shall  be  a  com- 
ponent of  chief  value,  not  specially  enumerated  or  provided  for  in 
this  act,  thirty-five  per  centum  ad  valorem.  (1057.) 

187.  Brass,  in  bars  or  pig,  old  brass,  and  clippings  from  brass  or  Dutch 
metal,  one  and  one-half  cent  per  pound.  (1063.) 

188.  Lead  ore,  and  lead  dross,  one  and  one-half  cent  per  pound.  (1045.) 

189.  Lead,  in  pigs  and  bars,  (1046.)  molten  and  old  refuse  lead  run  into 
blocks  and  bars,  (908, 1046.)  and  old  scrap  lead,  fit  only  to  be  remanufactured, 
two  cents  per  pound.  (1047.) 

190.  Lead,  in  sheets,  jjipes,  or  shot,  three  cents  per  pound.  (1044.) 

191.  Nickel,  in  ore,  matte,  or  other  crude  form  not  ready  for  consumption 
in  the  arts,  fifteen  cents  per  pound  on  the  nickel  contained  therein.  (1334.) 

192.  Nickel,  nickel  oxide,  alloy  of  any  kind  in  which  nickel  is  the  element 
of  chief  value,  fifteen  cents  per  pound.  (1060.) 

^a.  Zinc,  spelter,  or  tutenegue,  in  blocks  or  pigs,  (1048.)  and  old  worn 
out  zinc,  fit  only  to  be  remanufactured,  (1816.)  one  and  one-half  cent 
per  pound ; 
h.  Zinc,  spelter,  or  tutenegue  in  sheets,*  two  and  one-half  cents  per 
pound.  (1049.) 

Sheathing,f  or  yellow  metal,  not  wholly  of  copper,  nor  wholly  nor  in 


186. 


193. 


194. 


*  "  Sheet  zinc  purchased  in  the  foreign  country  in  a  damaged  condition,  and  in  the  original  packages  in 
which  it  was  placed  when  manufactiired,  cannot  be  classified  as  a  '  metal  unmanufactured,  not  otherwise 

f)rovided  for,'  but  is  liable  to  the  duty  specially  imposed  by  law  on  sheet  zinc,  viz.,  2%  cents  per  pound." 
November  11,  1870.    Bost.  Syn.  Ser.,  752.) 

t  "Sheathing  metal"  was  imported  per  British  Brig  "Chesapeake"  intended  to  be  used  in  sheathing 
the  bottom  of  the  said  brig;  and  no  portion  of  it  was  intended  to  be  landed  or  used  for  any  other  purpose. 
Held,  that  it  was  not  exempt  from  duty,  and  that  the  remission  of  duty  could  not  be  legally  granted.  (Sep- 
tember 15, 1863.    Baltimore.) 


I 


DIGEST  OF  STATUTES.  13 

part  of  iron,  ungalvanized,  in  sheets,  forty-eight  inches  long  and  fourteen 
inches  wide,  and  weighing  from  fourteen  to  thirty-four  ounces  per  square  foot, 
thirt3'-Qve  per  centum  ad  valorem.  (1058.) 

195.  Antimony,  as  regulus  or  metal,  ten  per  centum  ad  valorem.  (1190.) 

196.  Bronze  powder,  fifteen  per  centum  ad  valorem.  (1218) 

197.  Cutlery,  not  specially  enumerated  or  provided  for  in  this  act,  thirty- 
Ive  per  centum  ad  valorem.  (1257.) 

198.  Dutch  or  bronze  metal,  in  leaf,  ten  per  centum  ad  valorem.  (1263.) 

199.  Steel  plates,  engraved,  (1391.)  stereotype  plates,  (1497.)  and  new  types, 
[1442.)  twenty-five  per  centum  ad  valorem. 

200.  Gold-leaf,  one  dollar  and  fifty  cents  per  package  of  five  hundred  leaves, 
[1061.) 

201.  Hollow- ware,*  coated,  glazed,  or  tinned,  three  cents  per  pound.  (1033.) 

202.  Muskets,  rifles,  and  other  fire-arms,  not  specially  enumerated  or  pro- 
dded for  in  this  act,  twenty-five  per  centum  ad  valorem.  (1340.) 

203.  All  sporting  breech-loading  shot-guns,  and  pistols  of  all  kinds,  thirty- 
Ive  per  centum  ad  valorem.  (1340.) 

201.  Forged  shot  gun  barrels,  rough-bored,  ten  per  centum  ad  valorem.  (1012,) 
1067.) 

■  205.  Needle8,f  for  knitting  or  sewing  machines,  thirty-five  per  centum  ad 
ralorem.  (1010.) 
206.  Needles,  sewing,  darning,  knitting,  and  all  others  not  specially  enume- 
ited  or  provided  for  in  this  act,  twenty-five  per  centum  ad  valorem.  (1342.) 

ra.  Pen-knives,  pocket-knives,  of  all  kinds,  and  razors,  fifty  per  centum 
o/v^  J      ad  valorem;  (1007.) 

I  6.  Swords,  sword-blades,  and   side-arms,  thirty-five  per  centum   ad 

l^     valorem.  (1008-9.) 

rtt.  Pens,  metallic,  twelve  cents  per  gross;  (1380.) 

208.  \  b.  pen-holder-tips  and  pen-holders,  or  parts  thereof,  (1381.)  thirty  per 
^      centum  ad  valorem. 

209.  Pins,  solid-head  or  other,  thirty  per  centum  ad  valorem.  (1384.) 

210.  Britannia  ware,  and  plated  and  gilt  articles  and  wares  of  all  kinds, 
thirty-five  per  centum  ad  valorem.  (1216.) 

211.  Quicksilver,  ten  per  centum  ad  valorem.  (2187.) 

212.  Silver  leaf,  seventy-five  cents  per  package  of  five  hundred  leaves.  (1061.) 

213.  Type-metal,  twenty  per  centum  ad  valorem.  (1443.) 

214.  Chromate  of  iron,  or  chromic  ore,  fifteen  per  centum  ad  valorem. 
:i334.) 

215.  Mineral  substances  in  a  crude  state  and  metals  unwrought,  not  spe- 
sially  enumerated  or  provided  for  in  this  act,  twenty  per  centum  ad  valorem. 
;i334.) 

216.  Manufactures,  articles,  or  wares,  not  specially  enumerated  or  provided 
Jbr  in  this  act,  composed  wholly  or  in  part  of  iron,|  steel,  copper,  lead,  nickel, 

swter,  tin,  zinc,  gold,§  silver,  platinum,  or  any  other  metal,  and  whether 
irtly  or  wholly  manufactured,  forty-five  per  centum  ad  valorem.  (1067.) 

Schedule  D. — Wood  and  Wooden  Wares. 

217.  Timber,  hewn  and  sawed,  and  timber  used  for  spars  and  in  building 
rharves,  twenty  per  centum  ad  valorem.  (1133.) 

*  This  provision  does  not  embrace  any  other  hollow  ware  than  castings  of  iron.    (July  12, 1861,  N.  Y.) 

t  Needles  of  English  manufacture,  rusted  and  exported  for  polishing,  cannot  be  reimported  free  of  duty. 
(October  24,  1868.    A.  C.  &  Co.) 

X  Iron  packages  or  casks  containing  caustic  soda,  used  by  the  importers  as  the  most  suitable  description 
Jof  packages  for  caustic  soda,  were  held  to  be  entitled  to  entry  at  the  same  rate  of  duty  as  imposed  on  the 

austic  soda.    (January  28, 1861.    Philadelphia.) 

A  telegraph  cable  is  not  a  non-enumerated  article ;  it  is  liable,  under  the  acts  of  1861  and  1862,  to  a  duty 
)f  35  per  cent.    (U.  S.  vs.  U.  S.  Telegraph  Co.,  7  Int.  Rev.  Rec,  p.  141.) 

Foreign  chains  imported  to  be  left  in  the  United  States  as  mooring  chains,  for  a  line  of  foreign  steam 
[packets,  become  liable,  on  being  landed,  to  duty  as  "  manufactures  of  iron."    (Tr.  Reg.,  p.  560.) 

§  Studs,  bracelets,  and  watch-chains  of  gold,  and  watch-chains  of  silver,  held  by  Department  to  be  jew- 
slry ;  and  classified  as  such  under  459,  "in  view  of  the  well-established  and  accepted  commercial  meaning 

"  the  term,"  viz.,  "personal  ornaments  in  gold,  silver,  and  precious  stones."    (Nov.  20, 1869.    San.  Fran.) 


14 


DIGEST  OF  STATUTES. 


218.  Timber,  squared,  or  sided,  not  specially  enumerated  or  provided  for  in 
this  act,  one  cent  per  cubic  foot.  (1134.) 

a.  Sawed  boards,  plank,  deals,  and  other  lumber  of  hemlock,  white- 
wood,  sycamore,  and  bass-wood,  one  dollar  per  one  thousand  feet, 
board  measure;  (1135.) 
h.  all  other  articles  of  sawed  lumber,  two  dollars  per  one  thousand 
219.^      feet.  (1136.) 

c.  But  when  lumber  of  any  sort  is  planed  or  finished,  in  addition  to 
the  rates  herein  provided,  there  shall  be  levied  and  paid  for  each 
side  so  planed  or  finished,  fifty  cents  per  one  thousand  feet,  board 
measure.  1136.) 

220.  And  if  planed  on  one  side  and  tongued  and  grooved,  one  dollar  per  one 
thousand  feet,  board  measure.  (1136.) 

221.  And  if  planed  on  two  sides,  and  tongued  and  grooved,  one  dollar  and 
fifty  cents  per  one  thousand  feet,  board  measure.  (1136.) 

222.  Hubs  for  wheels,  posts,  last-blocks,  wagon-blocks,  ore-blocks,  gun- 
blocks,  heading-blocks,  and  all  like  blocks  or  sticks,  rough-hewn  or  sawed  only, 
twenty  per  centum  ad  valorem.  (1137.) 

223.  Staves*  of  wood  of  all  kinds,  ten  per  centum  ad  valorem.  (1138.) 

224.  Pickets  and  palings,  twenty  per  centum  ad  valorem.  (1139.) 

225.  Laths,  fifteen  cents  per  one  thousand  pieces.  (1140.) 

226.  Shingles,  thirty-five  cents  per  one  thousand.  (1141.) 

227.  Pine  clapboards,  two  dollars  per  one  thousand.  (1142.) 

228.  Spruce  clapboards,  one  dollar  and  fifty  cents  per  one  thousand.  (1143.) 

229.  House  or  cabinet  furniture,  in  piece  or  rough,  and  not  finished,  thirty 
per  centum  ad  valorem.  (1144.) 

230.  Cabinet  ware  and  house  furniture,  finished,  thirty-five  per  centum  ad 
valorem.  (1145.) 

231.  Casks  and  barrels,  empty,  sugar-box  shooks,  and  packing-boxes,  and 
packing-box  shooks,  of  wood,  not  specially  enumerated  or  provided  for  in  this 
act,  thirty  per  centum  ad  valorem.  (1146.) 

232.  Manufactures  of  cedar-wood,  granadilla,  ebony,  mahogany,  rose  wood,f 
and  satin  wood,  thirty-five  per  centum  ad  valorem.  (1147.) 

233.  Manufactures  of  wood,J  or  of  which  wood  is  the  chief  component  part, 
not  specially  enumerated  or  provided  for  in  this  act,§  thirty-five  per  centum  ad 
valorem.  (1147.) 

234.  Wood,  unmanufactured,  not  specially  enumerated  or  provided  for  in 
this  act,  twenty  per  centum  ad  valorem.  (1148.) 


Schedule  E. — Sugar. 

235.  All  sugars II  not  above  No.  13  Dutch  standard  in  color  shall  pay  duty 
on  their  polariscopic  test  as  follows,  viz. : 

236.  All  sugars  not  above  No.  13  Dutch  standard  in  color,  all  tank  bottoms, 
sirups  of  cane  juice  or  of  beet  juice,  melada,  concentrated  melada,  concrete 


*  "Barrel  staves,"  when  shaved,  grooved,  and  fitted  for  setting  up  into  barrels,  are  commercially  known 
as  "  shooks,"  and  liable  to  duty  as  "  manufactured  wood,"  under  decision  of  May  15, 18G8,  (Feb.  16, 1870. 
Oswego.) 

t  Puie  headings  from  New  Brunswick  unmanufactured  in  whole  except  by  saws,  and  a  hole  formed  by 
a  bit  for  the  purpose  of  inserting  a  dowel  to  hold  the  small  pieces  of  which  the  head  is  composed,  were 
held  to  be  subject  to  the  duty  of  35  per  centum  as  "  manufactures  of  wood."    (June  2, 1863.    Portland.) 

%  Fancy  boxes,  made  of  common  wood  and  veneered  with  rosewood  or  ebony,  invoiced  as  rosewood 
boxes  and  ebony  boxes,  and  known  in  trade  by  those  names,  fell  within  schedule  "  B  "  of  the  Tariff  Act 
of  1846,  and  were  subject  to  duty  as  "  manufactures  of  ebony,  rosewood,"  etc.  (Tr.  Reg.,  p.  692.)  See  also 
Sill  vs.  Lawrence,  1  Bl,  C.  C,  605. 

g  Under  the  Reciprocity  Treaty  of  1854,  articles  of  wood  manufactured  in  whole  or  in  part  by  planing, 
shaving,  turning,  splitting,  riving,  or  by  any  process  other  than  rough  hewing  or  sawing,  were  subject  to 
duty  of  35  per  cent,  ad  valorem.    (Jan.  28, 1863.     Portland.) 

II  The  weights  of  sugars  imported  in  casks  or  boxes  should  be  marked  distinctly,  as  soon  as  the  same  are 
weighed  by  the  United  Sta  tes  weighers,  by  cutting  with  a  scoring-iroii  on  the  head  of  the  cask  or  cover  of 
the  box  the  gross  weight  of  the  package.    (Feb.  2, 1871,  N.  Y.) 


DIGEST  OF  STATUTES.  15 

and  concentrated  molasses,*  testing  by  the  polariscope  not  above  seventy-five 
degrees,  shall  pay  a  duty  of  one  and  forty-hiindredths  cent  per  pound,  and  for 
every  additional  degree  or  fraction  of  a  degree  shown  by  the  polariscopic  test, 
they  shall  pay  four-hundredths  of  a  cent  per  pound  additional.  (1094-6,  2204, 
see  also  1877.) 

237.  All  sugars  above  No.  13  Dutch  standard  in  color  shall  be  classified  by 
the  Dutch  standard  of  color,  and  pay  duty  as  follows,  namely : 

238.  All  sugar  above  No.  13  and  not  above  No.  16  Dutch  standard,  two  and 
seventy-five  hundredths  cents  per  pound.  (1097,  2204.) 

239.  All  sugar  above  No.  16  and  not  above  20  Dutch  standard,  three  cents 
per  pound.  (1098,  2204.) 

240.  All  sugars  above  No.  20  Dutch  standard,  three  and  fifty-hundredths  cents 
per  pound.  (1099,  2204.) 

241.  Molasses  testing  not  above  fifty-six  degrees  by  the  polariscope,  shall  pay 
a  duty  of  four  cents  per  gallon  ;  molasses  testing  above  fifty-six  degrees,  shall 
pay  a  duty  of  eight  cents  per  gallon.  (1103,  2204.) 

242.  Sugar  candy,  not  colored,  five  cents  per  pound.  (1100.) 

243.  All  other  confectionery,f  not  specially  enumerated  or  provided  for  in 
this  act,  made  wholly  or  in  part  of  sugar,  and  on  sugars  after  being  refined, 
when  tinctured,  colored,  or  in  an}^  way  adulterated,  valued  at  thirty  cents  per 
pound  or  less,  ten  cents  per  pound.  (1101.) 

244.  Confectionery  valued  above  thirty  cents  per  pound,  or  when  sold  by  the 
box,  package,  or  otherwise  than  by  the  pound,  fifty  per  centum  ad  valorem. 
(1102.) 

Schedule  F. — Tobacco. 

245.  Cigars,J  cigarettes,  and  cheroots  of  all  kinds,  two  dollars  and  fifty  cents 
per  pound  and  twenty-five  per  centum  ad  valorem  ;  but  paper  cigars  and  cigar- 
ettes, including  wrappers,  shall  be  subject  to  the  same  duties  as  are  herein  im- 
posed upon  cigars.  (1127.) 

246.  Leaf  tobacco,  of  which  eighty-five  per  cent,  is  of  the  requisite  size  and 
of  the  necessar}^  fineness  of  texture  to  be  suitable  for  wrappers,  and  of  which 
more  than  one  hundred  leaves  are  required  to  weigh  a  pound,  if  not  stemmed, 
seventy-five  cents  per  pound ;  (1128.)  if  stemmed,  one  dollar  per  pound. 
(1130.) 

247.  All  other  tobacco  in  leaf,  unmanufactured,  and  not  stemmed,  thirty -five 
cents  per  pound.  (1128,) 

248.  Tobacco-stems,  fifteen  cents  per  pound.  (1129.) 

249.  Tobacco,  manufactured,  of  all  descriptions,  and  stemmed  tobacco,  not 
specially  enumerated  or  provided  for  in  this  act,  forty  cents  per  pound. 
(1130.) 

250.  SnuS"  and  snufl'-flour,  manufactured  of  tobacco,  ground,  dry,  or  damp, 

*  Concentrated  molasses.  Under  the  Act  of  1846,  the  Department  held  that  "  the  article  Imported  undef 
this  designation,  being  brought  by  the  process  of  manufacture  to  the  point  of  crystallization,  was  to  be 
considered  an  inferior  sugar,  and  to  be  so  taken  in  the  appraisement,  ascertainment,  and  estimate  of  the 
foreign  general  market  value  of  the  article.  The  Cuban  authorities  treat  it  as  an  inferior  sugar.  Melado 
is  a  manufacture  from  the  juice  of  the  sugar-cane  by  boiling ;  thus  producing  a  sweet  syrup  superior  in 
quality  to  molasses.  Concentrated  melado  is  held  to  be  a  manufactured  sugar  in  a  green  state,  and  is  pro- 
duced by  boiling  the  melado  to  the  point  of  crystallization."    (Tr.  Reg.,  p.  562.) 

t  Fruit  preserved  in  sugar,  and  fancifully  arranged  in  glac6  style,  and  attractive  inform,  held  to  be  con- 
fectionery.    (February  27,  LS65.    H.  M.,  N.  Y.) 

X  The  practice  at  some  of  the  ports  for  weighers,  in  returning  the  weight  of  imported  cigars,  to  make  an 
allowance  for  a  supposed  increase  of  weight,  caused,  as  alleged,  by  the  cigars  contracting  dampness  or 
moisture  during  the  voyage  of  importation,  is  contrary  to  the  regulations  of  the  Department  (see  Article 
207.  of  Part  4),  and  must  be  at  once  discontinued.  The  actual  weight  of  imported  cigars,  as  well  as  that 
of  other  merchandise,  the  duties  upon  which  are  determined  by  weight,  must  be  returned. 

Should  importers  be  of  opinion  that  the  alleged  increase  of  weight  constitutes  a  damage,  application 
should  be  made  to  collectors  for  an  allowance  therefor,  as  in  other  cases.    (Circular  June  22, 1871.) 

Upon  an  invoice  of  Havana  cigars,  purchased  at  Montreal,  and  imported  into  the  United  States,  it  was 
held  that  the  dutiable  value  proper  to  be  assessed  was  the  actual  market  value,  or  wholesale  price  at  Mon- 
treal, selected  as  the  principal  market  of  the  country  from  which  the  cigars  were  imported  into  the  United 
States.    (March  2, 1866.    W.  &W.) 


16  DIGEST  OP  STATUTES. 

and  pickled,  scented  or  otherwise,  of  all  descriptions,  fifty  cents  per  pound. 
(1131.) 

251.  Tobacco,  unmanufactured,  not  specially  enumerated  or  provided  for  in 
this  act,  thirty  per  centum  ad  valorem.  (1132.) 


Schedule  G. — Provisions. 

252.  Animals,  live,  twenty  per  centum  ad  valorem.  (1189.) 

253.  Beef  and  pork,  one  cent  per  pound.  (1069.) 

254.  Hams  and  bacon,  two  cents  per  pound.  (1070.) 

255.  Meat,  extract  of,  twenty  per  centum  ad  valorem.  (1816.) 

256.  Cheese,  four  cents  per  pound.  (1071.) 

257.  Butter,  and  substitutes  therefor,  four  cents  per  pound.  (1073.) 

258.  Lard,  two  cents  per  pound.  (1074.) 

259.  Wheat,  twenty  cents  per  bushel.  (1072.) 

260.  Rye  and  barley,  ten  cents  per  bushel.  (1075.) 

261.  Barley,  pearled,  patent,  or  hulled,  one-half  cent  per  pound.  (1197.) 

262.  Barley  malt,  per  bushel  of  thirty- four  pounds,  twenty  cents.  (1328.) 

263.  Indian  corn  or  maize,  ten  cents  per  bushel.  (1076.) 

264.  Oats,  ten  cents  per  bushel.  (1077.) 

265.  Corn-meal,  ten  cents  per  bushel  of  forty-eight  pounds.  (1082.) 

266.  Oat-meal,  one-half  cent  per  pound.  (1083.) 

267.  Rye  flour,  one-half  cent  per  pound.  (1084.) 

268.  Wheat-flour,  twenty  per  centum  ad  valorem.  (1816.) 

269.  Potato  or  corn  starch,  two  cents  per  pound  ;  rice  starch,  two  and  a  half 
cents  per  pound  ;  other  starch,  two  and  a  half  cents  per  pound.  (1425.) 

270.  Rice,  cleaned,  two  and  one-fourth  cents  per  pound ;  uncleaned,  one  and 
one-half  cents  per  pound.  (1085.) 

271.  Paddy,  one  and  one-fourth  cents  per  pound.  (1086.) 

272.  Rice-flour  and  rice-meal,  twenty  per  centum  ad  valorem.  (1816.) 

273.  Hay,  two  dollars  per  ton.  (1816.) 

274.  Honey,  twenty  cents  per  gallon.  (1305.) 

275.  Hops,  eight  cents  per  pound.  (2177.) 

276.  Milk,  preserved  or  condensed,  twenty  per  centum  ad  valorem.  (1089.) 
Fish : 

277.  Mackerel,  one  cent  per  pound.  (1078.) 

278.  Herrings,  pickled  or  salted,  one-half  of  one  cent  per  pound.  (1078.) 

279.  Salmon,  pickled,  one  cent  per  pound ;  other  fish,  pickled,  in  barrels,  one 
cent  per  pound.  (1078.) 

280.  Foreign-caught  fish,  imported  otherwise  than  in  barrels  or  half-barrels, 
whether  fresh,  smoked,  dried,  salted,  or  pickled,  not  specially  enumerated  or 
provided  for  in  this  act,  fifty  cents  per  hundred  pounds.  (1078.) 

(■  a.  Anchovies  and  sardines,  packed  in  oil  or  otherwise,  in  tin  boxes 
measuring  not  more  than  five  inches  long,  four  inches  wide,  and 
three  and  one-half  inches  deep,  ten  cents  per  whole  box ;  in  half 
boxes,  measuring  not  more  than  five  inches  long,  four  inches  wide, 
281.^  and  one  and  five-eighths  deep,  five  cents  each ;  in  quarter  boxes 
measuring  not  more  than  four  inches  and  three-quarters  long,  three 
and  one-half  inches  wide,  and  one  and  a  quarter  deep,  two  and 
one-half  cents  each ; 

^  b.  When  imported  in  any  other  form,  forty  per  centum  ad  valorem.  (2181.) 

282.  Fish  preserved  in  oil,  except  anchovies  and  sardines,  thirty  per  centum 
ad  valorem.  (1081.) 

283.  Salmon,*  and  all  other  fish,  prepared  or  preserved,  (1079.)  and  prepared 

*  Salmon  prepared  by  boiling  and  spiced  according  to  a  recipe  belonging  to  importers,  and  prepared 
for  them  exclusively,  is  not  what  is  known  in  commerce  as  "  preserved  salmon ; "  but  is  properly  classified 
as  "  prepared  fish,"  at  a  duty  of  thirty-five  per  cent.    (December  4, 1868,  New  York.) 


DIGEST  OF  STATUTES.  17 

meats  of  all  kinds,  not  speciall}'  enumerated  or  provided  for  in  this  act,  (1092.) 
twenlj^-five  per  centum  ad  valorem. 

284.  Pickles  and  sauces,*  of  all  kinds,  not  otherwise  specially  enumerated 
or  provided  for  in  this  act,  thirty-five  per  centum  ad  valorem.  (1087.) 

285.  Potatoes,  fifteen  cents  per  bushel  of  sixty  pounds.  (1090.) 

286.  Vegetables,  in  their  natural  state,  or  in  salt  or  brine,  not  specially  enu- 
merated or  provided  for  in  this  act,  ten  per  centum  ad  valorem.  (1091.) 

287.  Vegetables,  prepared  or  preserved,  of  all  kinds,  not  otherwise  provided 
for,  thirty  per  centum  ad  valorem.  (1092.) 

288.  Cliicory  root,  ground  or  ungrouud,  burnt 'or  prepared,  two  cents  per 
pound.  (1233.) 

289.  Vinegar,  seven  and  one-half  cents  per  gallon.  (1098.)  The  standard  for 
vinegar  shall  be  taken  to  be  that  strength  which  requires  thirtj'-five  grains  of 
bi-carbonate  of  potasli  to  neutralize  one  ounce  Troy  of  vinegar ;  and  all  import 
duties  that  may  by  law  be  imposed  on  vinegar  imported  from  foreign  countries 
shall  be  collected  according  to  this  standard. 

290.  Acorns,  f  and  dandelion  root,  raw  or  prepared,  and  all  other  articles 
used  or  intended  to  be  used  as  coffee,  or  as  a  substitute  therefor,  not  specially 
enumerated  or  provided  for  in  this  act,  two  cents  per  pound.  (1183.) 

291.  Chocolate,  two  cents  per  pound.   (1235.) 

292.  Cocoa,  prepared  or  manufactured,  two  cents  per  pound.  (1242.) 
Fruits: 

293.  Currants,  Zante  or  other,  one  cent  per  pound.  (1258.) 

294.  Dates,  plums,  and  prunes,  one  cent  per  pound.  (1259.) 

295.  Figs,  two  cents  per  pound.   (1274.) 

.  a.  Oranges,  in  boxes  of  capacity  not  exceeding  two  and  one-half  cubic 
feet,  twenty-five  cents  per  box  ;  in  one-half  boxes,  capacity  not  ex- 
oqc  J      ceeding  one  and  one-fourth  cubic  feet,  thirteen  cents  per  half  box; 
*  1  b.  in  bulk,  one  dollar  and  sixty  cents  per  thousand; 

c.  In  barrels,  capacity  not  exceeding  that  of  the  one   hundred   and 
^     ninety-six  pounds  flour-barrel,  fifty-five  cents  per  barrel.  (1281.) 
a.  Lemons,  in  boxes  of  capacity  not  exceeding  two  and  one-half  cubic 
fjQ^   \      feet,  thirty  cents  per  box;  in  one-half  boxes,  capacity  not  exceeding 
1      one  and  one-fourth  cubic  feet,  sixteen  cents  per  half  box  ; 
^b.  In  bulk,  two  dollars  per  thousand.  (1281.) 

298.  Lemons  and  orangesj  in  packages,  not  specially  enumerated  or  pro- 
vided for  in  this  act,  twenty  per  centum  ad  valorem.  (1281.) 

299.  Limes  and  grapes,  twenty  per  centum  ad  valorem.  (1281.) 

300.  Raisins,  two  cents  per  pound.  (1402.) 

301.  Fruits,  preserved  in  their  own  juices,§  and  fruit-juice,  twenty  per  cent- 
um ad  valorem.  (1281.) 

.a.  Comfits,  sweetmeats,  or  fruits  preserved  in  sugar,  spirits,  sirup,  or 

302.  <      molasses,  not  otherwise  specified  or  provided  for  in  this  act,  (1247.) 
^6.  And  jellies  of  all  kinds,  (1316.)  thirty-five  per  centum  ad  valorem. 

Nuts: 

.a.  Almonds,  five  cents  per  pound;  (1186.)  shelled,  seven  and  one-half 

303.  -j      cents  per  pound;  (1186.) 

^b.  Filberts,  and  walnuts,  of  all  kinds,  three  cents  per  pound.  (1275.) 

304.  Peanuts  or  ground  beans,  one  cent  per  pound;  shelled,  one  and  one- 
half  cent  per  pound.   (1377.) 

*  Haytian  peppers  imported  in  salt  and  water,  not  to  be  used  in  that  form  as  a  "pickle,"  but  for  the 
preparation  of  pepper  sauce,  are  not  embraced  in  tins  classification.  (October  30, 1857,  N.  Y.)  So  also,  wal- 
nuts imported  in  salt  and  water.     (September  30,  Isr.H,  Bostrm.) 

t  "  Powdered  acorns,"  held  by  the  experts  to  be  the  article  enumerated  in  1183  (now  290),  but  asserted  by 
the  importers  to  be  intended  or  designed  for  medicinal  purpo^ses,  were  adjudged  to  be  subject  to  a  duty 
of  three  cents  per  pound  under  said  claiise.    (November  17, 1863.  Baltimore.) 

t  Boxes  and  bags  containing  oranges,  lemons  and  macaroni,  become  merchandise  when  they  enter  into- 
the  value  and  are  sold  with  the  articles  they  contain :  and  their  cost  is  properly  included  in  the  dutiable 
value  of  the  contents.    (January  30,  18(;r>,  Baltimore.) 

?  Fruits  put  with  water  in  bottles,  and  the  atmosphere  expelled  by  the  application  of  heat,,  are  classified 
as  fruit  preserved  in  their  own  juice.    (March  8, 1860,  N.  O.) 

2 


18 


DIGEST  OF  STATUTES. 


305.  IS'uts,  of  all  kinds,  shelled  or  unshelled,  not  specially  enumerated  or 
provided  for  in  this  act,  two  cents  per  pound.  (1343.) 

306.  Mustard,  ground  or  preserved,  in  bottles  or  otherwise,  ten  cents  per 
pound.  (1341.) 

Schedule  H. — Liquors. 


a.  Champagne,  and  all  other  sparkling  wines,  (981.)  in  bottles*  contain- 
ing each  not  more  than  one  quart  and  more  than  one  pint,  seven 
dollars  per  dozen  bottles ; 

Containing  not  more  than  one  pint  each  and  more  than  one-half 
pint,  three  dollars  and  fifty  cents  per  dozen  bottles; 
307.^  c.  Containing  one-half  pint  each,  or  less,  one  dollar  and  seventy-five 
cents  per  dozen  bottles  ; 

d.  In  bottles  containing  more  than  one  quart  each,  in  addition  to  seven 
dollars  per  dozen  bottles,  at  the  rate  of  two  dollars  and  twenty-five 
cents  per  gallon  on  the  quantity  in  excess  of  one  quart  bottle. 
(981.) 

^a.  Still  wines,  in  casks,  fifty  cents  per  gallon  ;  (2173.) 
h.  In  bottles,  (2174.)  one  dollar  and  sixty  cents  per  case  of  one  dozen 

bottles  containing  each  not  more  than  one  quart  and  more  than  one 

pint,  or  twenty-four   bottles   containing  each  not  more  than  one 

pint ; 
c.  And  any  excess  be3^ond  these  quantities  found  in  such  bottles  shall! 

be  subject  to  a  duty  of  five  cents  per  pint  or  fractional  part  thereof; 

308.  <(  d.  But  no  separate  or  additional  duty  shall  be  collected  on  the  bottles: 
(2174.) 

e.  Provided^  That  any  wines  imported  containing  more  than  twenty- 
four  per  centum  of  alcohol  shall  be  forfeited  to  the  United  States ; 
(2174.) 

/.  Provided  further^  That  there  shall  be  no  allowance  for  breakage, 
leakage,  or  damage  on  wines,  liquors,  cordials,  or  distilled  spirits. 
^      (2174.) 

309.  Vermuth,  the  same  duty  as  on  still  wines.  (987.) 

310.  Wines,  brandy,  and  other  spirituous  liquors  imported  in  bottles,  shal| 
be  packed  in  packages  containing  not  less  than  one  dozen  bottles  in  eacl 
package;  and  all  such   bottles,  except  as   specially  enumerated  or  providec 


for  in 
(981.) 

311. 


this  act,  shall  pay  an  additional  duty  of  three  cents  for  each  botth 

a.  Brandy,  and  other  spirits  manufactured  or  distilled  from  grain  oi 
other  materials  and  not  specially  enumerated  or  provided  for  in  thi^ 
act,  two  dollars  per  proof  gallon  ;  (982.) 

*  Wines  not  in  bottles  could,  under  the  act  of  July  28, 1866  (508,  Vol.  I.),  be  imported  in  packages  of  an| 
capacity  whatever.    (September  4, 1866,  D.  &  Sons ;  also,  January  21, 1867,  P.  H.'s  Nephews.) 

The  importation  of  wines  together  with  assorted  spirituous  liquors,  or  of  an  assortment  of  spintuoi 
liquors  in  a  case  or  package,  is  not  prohibited  by  section  21,  of  the  act  of  July  14, 1870,  provided  the  pad 
age  contain  not  less  than  one  dozen  bottles  of  liquor.    (Feb.  15, 1871,  Port  Hurou.) 

In  a  letter  to  the  collector  at  Baltimore,  dated  February  24, 1871,  the  Department  authorized  the  adoptioi 
of  the  "practice  of  stating  in  entries  of  distilled  spirits  the  actual  number  of  wine  gallons,  with  the  dut] 
assessed  thereon,  according  to  the  number  of  degrees  proof,  at  four  cents  a  degree  of  each  gallon,  inste£ 
of  stating  the  number  of  proof  gallons  at  two  dollars  per  gallon." 

But  see  circular  of  May  15, 1871,  in  which  the  Department  directs  that  in  future  entries  the  notation 
the  proof  of  spirituous  liquors  shall  conform  to  the  scale  of  Tagliabue's  hydrometer,  as  corrected  and  ei 
plained  in  his  manual,  placing  proof  spirits  at  one  hundred  degrees,  instead  of  at  fifty  degrees  accordi" 
to  Tralle.    Under  this  rule  the  duty  would  of  course  be  two  cents  a  degree  instead  of  four  cents.    (See  a 
Oct.  23,  1871     Bait.  Syn.  Ser.,  941.)  ... 

The  following  instructions,  in  reference  to  the  branding  or  marking  of  imported  distilled  spirits  m  cast 
.are  hereby  issued  for  the  future  guidance  of  officers  of  the  customs,  and  will  be  held  by  them  to  supersedl 
-All  former  regulations  on  the  same  subject,. so  far  as  they  conflict  therewith :  J 

1st.  Upon  the  landing  of  distilled  spirits  in  casks  upon  the  wharf,  and  the  due  examination  thereof  D| 
the  ganger,  each  cask  shall  be  marked  by  him,  or  under  his  supervision,  so  as  to  show  the  name  of  tr 
port,  date  of  importation,  rate  of  proof,  and  number  of  gallons  contained  therein. 

2d.  A  record  of  these  facts  shall  be  made  by  the  ganger  who  marks  the  casks,  in  a  bool<  to  be  furnish^ 
him  by  the  surveyor,  or  other  supervising  officer,  for  that  purpose.  The  records  to  be  made  at  the  time 
marking,  and  the"  books,  when  full,  to  be  placed  on  file  at  tlie  custom-house,  for  reference  whenever  nec€ 
;Bary.    (Circular,  April  30, 1872.    Syn.  Ser.,  1112.) 


DIGEST  OF  STATUTES. 


19 


b.  Each  and  every  gauge  or  wine  gallon  of  measurement  shall  be 
counted  as  at  least  one  proof  gallon  ; 

311.  <(  c.  And  the  standard  for  determining  the  proof  of  brandy  and  other 
spirits  or  liquors  of  any  kind  imported  shall  be  the  same  as  that 
which  is  defined  in  the  laws  relating  to  internal  revenue ;  (982.) 

d.  But  any  brandy  or  other  spirituous  liquors  imported  in  casks  of 
less  capacity  than  fourteen  gallons  shall  be  forfeited  to  the  United 
States.  (982.) 

312.  On  all  compounds  or  preparations,*  of  which  distilled  spirits  are  a  com- 
ment part  of  chief  value,  not  specially  enumerated  or  provided  for  in  this 
;t,  there  shall  be  levied  a  duty  not  less  than  that  imposed  upon  distilled 

Spirits.  (983.) 

313.  Cordials,f  liquors,  arrack,  absinthe,  kirschwasser,  ratafia,  and  other 
limilar  spirituous  beverages  or  bitters,  containing  spirits,  and  not  specially 
enumerated  or  provided  for  in  this  act,  two  dollars  per  proof  gallon.  (984.) 

a.  No  lower  rate  or  amount  of  duty  shall  be  levied,  collected,  and 
paid  on  brandy,  spirits,  and  other  spirituous  beverages  than  that 
fixed  by  law  for  the  description  of  first  proof;  but  it  shall  be  in- 
creased in  proportion  for  an^'  greater  strength  than  the  strength  of 

314.^'      first  proof;  (985.) 

b.  And  all  imitations  of  brandy  or  spirits  or  wines  imported  by  any 
names  whatever  shall  be  subject  to  the  highest  rate  of  duty  pro- 
vided for  the  genuine  articles  respectively  intended  to  be  repre- 
sented, and  in  no  case  less  than  one  dollar  per  gallon.  (985.) 

315.  Bay-rum,  or  bay- water,  whether  distilled  or  compounded,  one  dollar  per 
gallon  of  first  proof,  and  in  proportion  for  any  greater  strength  than  first  proof. 
(1200.) 

316.  Ale,  porter,  and  beer,  in  bottles  or  jugs  of  glass,  stone,  or  earthen  ware, 
thirty-five  cents  per  gallon  ;J  otherwise  than  in  bottles  or  jugs  of  glass,  stone, 
or  earthen  ware,  twenty  cents  per  gallon.  (986.) 

317.  Ginger-ale  or  ginger-beer,  twenty  per  centum  ad  valorem,  but  no  sepa- 
rate or  additional  duty  shall  be  collected  on  bottles  or  jugs  containing  the  same. 
(1816.) 


*  Of  a  "  compound  or  preparation  containing  of  alcohol  90  per  centum,  and  10  per  centum  of  castor  oil 
and  of  alkanet  rout,"  the  Department,  prior  to  the  passage  of  the  above  act,  held  that  "  it  is  an  unenumer- 
ated  article,  and  by  virtue  of  the  20th  section  of  the  Act  of  August,  18^12,  it  must  pay  duty  according  to  the 
highest  rate  to  which  any  of  its  component  parts  are  liable  ;"  and  affirmed  "  the  decision  of  the  collector 
in  assessing  duty  on  the  said  article  at  the  rate  of  two  and  a  half  dollars  per  gallon  for  fifty  degrees,  and 
five  cents  for  each  additional  degree,  being  the  rates  to  which-  alcohol  was  liable."   (June  18, 18C6.  A.  C.  B.) 

A  "  medical  tincture  "  so  called,  which  was  found  to  be  an  alcoholic  compound,  of  which  alcohol  formed 
the  principal  ingredient,  was  held  to  have  been  properly  assessed  at  the  rate  of  two  and  a  half  dollars  per 
gallon  of  fifty  degrees  proof,  and  five  cents  for  each  degree  above  fifty.    (February  2, 1867.    S.  &  L.) 

t  Cordials,' if  they  are  compounds  or  preparations  of  which  distilled  spirits  are  a  component  part  of  chief 
value,  will  be  liable  to  forfeiture  if  imported  in  casks  or  packages  of  less  capacity  than  30  gallons.  (Sep- 
tember 4, 18G6.    A.  W.) 

See  Department  Letter  of  January  4, 1865,  to  collector  at  San  Francisco,  as  to  the  inclusion  of  the  cost 
of  boxes,  bottles,  etc.,  in  ascertaining  the  dutiable  value  of  wines,  and  see  notes  to  516,  Vol.  I.  See  also  letter 
of  July  26, 1866,  to  W.  E.  B.  &  Co.,  by  which  the  assessment  of  the  separate  duty  of  two  cents  per  bottle  in 
additiim,  under  the  act  of  June  30,  1864,  was  aflirmed. 

In  an  appeal  as  to  the  duty  on  claret  wine,  imported  from  Bordeaux,  in  bottles,  and  in  the  dutiable 
value  of  which  the  cost  of  bottles,  corks,  labels,  caps,  straw,  and  cases  was  included,  the  Department  held 
that  these  constituted  an  integral  part  of  the  market  value,  and  that  the  duty  was  properly  assessed. 
(March  15, 1866.    Phil.)  ^     i-      ^ 

Under  the  Act  of  1864,  it  was  held  that  "the  duty  on  'champagne  or  sparkling  wines  in  bottles,'  is  not 
exclusively  specific;  the  same  schedule  which  governs  all  other  wines  as  provided  for  in  section  2, 
governs  champagne  or  sparkling  wines  in  bottles;'  but  a  provision  of  the  law  directs  that  said  wines  shall 
not  pay  a  Less  nUe  of  duty  than  six  dollars  per  dozen  bottles,  etc.    Unquestionably,  if  the  value  justifies  it, 

tUV^   ^'7/^'"'^-'l    ^^^^-  1=^'  18'^*'  W.  &  C,  Attys.^ 

1  lie  importation  of  wines  together  with  assorted  spirituous  liquors,  or  of  an  assortment  of  spirituous 
liquors  in  a  case  or  packager,  is  not  prohibited  by  section  21,  of  the  Act  of  Jul  v  14. 1870,  provided  the  pack- 

\v?r  ^^       t"?*^  less  than  one  dozen  bottles  of  liquor.    (Feb.  15. 1871.    Port  Huron.) 
c.>r! ;      i      .  ^"  hottles  may  be  imoorted  in  packages  of  any  capacity  whatever.    (September  4, 1866,  D.  & 
bon^;  also  January  21, 1867,  P.  H.'s  Nephews.) 

+  bee  instructions  of  Department  to  collector  at  Wilmington,  N.  C,  in  regard  to  estimation,  by  gallons,  of 
quantity  contained  in  a  dozen  bottles.    (Jan.  19, 1867.    See  also  Jan.  18, 1869.  Syn.  Series,  336.) 

i'or  rules  as  to  duty  on  sour  ale  or  beer,  see  May  3, 1869,  Cape  Vincent  (Syh.  Series,  1869.  p.  21),  where  it 
was  held  that  sour  ale  or  beer  is  to  be  classified  as  ale  or  beer  Hiowever  inferior),  so  long  as  it  retains  its 
Identity  and  has  not  become  what  is  commonlv  tno?<'n  and  v^ed  as  vinegar.  If  it  becomes  sour  on  the 
voyage  of  importation,  its  classification  is  not  changed.    (Ibid.) 


20 


DIGEST  OF  STATUTES. 


Schedule  I. — Cotton  and  Cotton  Goods. 


318.^ 


819.^ 


320. 


\b 


321.  i  d 


Cotton  thread,*  j'arn,  warps,  or  warp-yarn,  whether  single  or  ad- 
vanced beyond  the  condition  of  single,  by  twisting  two  or  more 
single  yarns  together,  whether  on  beams  or  in  bundles,  skeins,  or 
cops,  or  in  any  other  form,  (^927.) 

Valued  at  not  exceeding  twenty-five  cents  per  pound,  ten  cents  per 
pound  ; 

Valued  at  over  twenty-five  cents  per  pound,  and  not  exceeding  forty 
cents  per  pound,  fifteen  cents  per  pound  ; 

Valued  at  over  forty  cents  per  pound,  and  not  exceeding  fifty  cents 
per  pound,  twenty  cents  per  pound  ; 

Valued  at  over  fifty  cents  per  pound,  and  not  exceeding  sixty  cents 
per  pound,  twenty-five  cents  per  pound ; 

Valued  at  over  sixty  cents  per  pound,  and  not  exceeding  seventy 
cents  per  pound,  thirty-three  cents  per  pound ; 
Valued  at  over  seventy  cents  per  pound,  and  not  exceeding  eighty 
cents  per  pound,  thirty-eight  cents  per  pound  ; 
Valued  at  over  eighty  cents  per  pound,   and  not  exceeding  one 
dollar  per  pound,  forty-eight  cents  per  pound ; 

Valued  at  over  one  dollar  per  pound,  fifty  per  centum  ad  valorem. 
(927.) 

On  all  cotton  cloth,f  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  and  not  exceeding  one  hundred  threads  to  the  square  inch, 
counting  the  warp  and  filling,  (921,  924.)  two  and  one-half  cents  per 
square  yard ; 

If  bleached,  three  and  one-half  cents  per  square  yard ; 
If  dyed,  colored,  stained,  painted,  or  printed,  four  and  one-half  cents 
per  square  yard. 

On  all  cotton  cloth,  not  bleached,  dyed,  colored  stained,  painted,  or 
printed,    exceeding   one   hundred   and  not  exceeding  two   hundred 
threads  to  the  square  inch,  counting  the  warp  and  filling,  (922,  925.) 
three  cents  per  square  yard  ; 
If  bleached,  four  cents  per  square  yard  ; 

If  dyed,  colored,  stained,  painted,  or  printed,  five  cents  per  square 
yard: 

Provided^  That  on  all  cotton  cloth  not  exceeding  two  hundred 
threads  to  the  square  inch,  counting  the  warp  and  filling,  not 
bleached,  dyed,  colored,  stained,  painted,  or  printed,  valued  at  over 
eight  cents  per  square  yard  ; 

Bleached,  valued  at  over  ten  cents  per  square  yard ; 
Dyed,  colored,  stained,  painted,  or  printed,  valued  at  over  thirteen 
cents  per  square  yard,  there  shall  be  levied,  collected,  and  paid  a 
duty  of  forty  per  centum  ad  valorem.  (926,  Proviso.) 
On  all  cotton  cloth  exceeding  two  hundred  threads  to  the  square 
inch,  counting  the  warp  and  filling,  (923,  926.)  not  bleached,  dyed, 
colored,  stained,  painted,  or  printed,  four  cents  per  square  yard ; 
If  bleached,  five  cents  per  square  yard ; 
If  dyed,  colored,  stained,  painted,  or  printed,  six  cents  per  square 
yard : 
Provided^  That  on  all  such  cotton  cloths  not  bleached,  dyed,  colored,; 


*  "  The  terms  of  the  law  imposing  duty  according  to  the  count  of  the  threads  should  be  held  to  apply  in 
all  cases  where  such  count  can  be  ascertained  by  means  of  the 'glass' commonly  used  for  such  purpose.^ 
and  in  all  cases  where  the  value  of  the  goods  is  partially  or  wholly  determined  between  the  mamitacturer  : 
and  the  purchaser  according  to  the  number  of  threads  to  the  square  inch."  (January  3,  1866.  B.  L.  Lua-^ 
ington,  U.  S.  App'r,  N.  Y.)  r,   ■  \> 

t  "  Cotton  towels,  bleached  and  having  colored  stripes  at  either  end,  intended  as  an  ornament  or  nnisn, . 
are  properly  assessed  with  the  additional  duty  provided  for  articles  of  cotton, '  if  printed,  painted,  colored i 
or  stained/"    (March  5, 1862,  N.  Y.) 


DIGEST  OF  STATUTES. 


21 


321.  stained,  painted,  or  printed,  valued  at  over  ten  cents  per  square  yard  ; 
e.  Bleached,  valued  at  over  tioelve  cents  per  square  yard ; 
/.  And  dyed,  colored,  stained,  painted,  or  printed,  valued  at  over  fifteen 

cents  per  square  yard,  tiiere  shall  be  levied,  collected,  and  paid  a 
-     duty  of  forty  per  centum  ad  valorem.  (926,  Proviso.) 

322.  On  stockings,  hose,  half-hose,  shirts,  and  drawers,  and  all  goods  made  on 
knitting  machines  or  frames,  composed  wholly  of  cotton,  and  not  herein  other- 
wise provided  for,  thirty-five  per  centum  ad  valorem.  (930,  1238.) 

323.  On  stockings,  hose,  half-hose,  shirts,  and  drawers,  fashioned,  narrowed, 
^or  shaped  wholly  or  in  part  by  knitting  machines  or  frames,  or  knit  by  hand, 

ind  composed  wholly  of  cotton,  forty  per  centum  ad  valorem.  (930,  1238.) 

(^a.  Cotton  cords,  braids,  gimps,  galloons,  webbing,  goring,  suspenders, 
braces,  and  all  manufactures  of  cotton,  not  specially  enumerated  or 

324.  -l      provided  for  in  this  act,  (929-32.) 
b.  And  corsets,  of  whatever  material  composed,  thirty-five  per  centum 

ad  valorem. 

325.  Cotton  laces,  embroideries,*  insertings,  trimmings,  lace  window-cnr- 
Dains,  cotton  damask,  hemmed  handkerchiefs,  and  cotton  velvet,  forty  per  cen- 
ium  ad  valorem.  (929-31-32.) 

326.  Spool-thread  of  cotton,  f  seven  cents  per  dozen  spools,  containing  on 
[each  spool  not  exceeding  one  hundred  yards  of  thread  ;  exceeding  one  hundred 

^ards  on  each  spool,  for  every  additional  one  hundred  yards  of  thread  or  frac- 
iional  part  thereof  in  excess  of  one  hundred  yards,  seven  cents  per  dozen.  (928.) 


Schedule  J. — Hemp,  Jute,  and  Flax  Goods. 


333. 


334. 


327.  Flax  straw,  five  dollars  per  ton.  (955.) 

328.  Flax,  not  hackled  or  dressed,  twenty  dollars  per  ton.  (956.) 

329.  Flax,  hackled,  known  as  ''  dressed  line,"  fort}^  dollars  per  ton.  (951.) 

330.  Tow,  of  flax  or  hemp,  ten  dollars  per  ton.  (959.) 

331.  Hemp,  manila  and  other  like  substitutes  for  hemp  not  specially  enu- 
[merated  or  provided  for  in  this  act,  twenty-five  dollars  per  ton.  (958.) 

332.  Jute  butts,  five  dollars  per  ton.  (2184.) 
^a.  Jute,  twenty  per  centum  ad  valorem  ;  (960.) 

<  b.  Sunn,  sisal  grass,  and  other  vegetable  substances,  not  specially  enu- 
^     merated  or  provided  for  in  this  act,  fifteen  dollars  per  ton.  (960.) 
Brown  and  bleached  linens,   ducks,   canvas,  paddings,  cot    bottoms, 

[diapers,  crash,  huckabacks,  handkerchiefs,  lawns,  or  other  manufactures  of  flax, 
jute,  or  hemp,  or  of  which  flax,  jute,  or  hemp  shall  be  the  component  material 
Jof  chief  value,  not  specially  enumerated  or  provided  for  in  this  act,  thirty-five 
[per  centum  ad  valorem.  (961.) 

335.  Flax,  hemp,  and  jute  yarns,  thirty-five  per  centum  ad  valorem.  (961, 
[971,  977.) 

336.  Flax  or  linen  thread,  twine,  J  and  pack  thread  and  all  manufactures  of 

*  Cotton  velvet  elaborately  embroidered  and  cut  in  slips  or  patterns  of  the  size  and  shape  of  slippers 
F^was  held  to  be  embraced  in  the  embroidery  clause  under  the  act  of  1857.    (August  24, 1857,  New  York.) 
[    "It  has  been   the  practice  to  classify  under  these  sections  (of  the  acts  of  1861  and  1862),  (commonly 
f known  as  the  embroidery  clauses)  such  goods  as  are  commercially  known  as  'embroideries,'  and  not  manu- 
Lfectures  of  any  material  to  which  embroidery  may  be  added."    (April  20, 1865,  New  York.) 

The  term  "  embroidered  or  tamboured,"  as  used  in  those  sections,  can  only  be  properly  and  safelv  applied 
;  to  those  fabrics  figured  or  ornamented  by  the  employment  of  the  needle,  whether  directed  by  the"  hand,  or 
^Dy  machinery  in  the  loom  or  frame;  and  consequently  manufactures  figured  in  the  loom  or  machine 
j  Which  weaves  the  fabric,  as  the  texture  is  formed,  without  the  employment  of  the  needle  either  bv  hand 
[or  by  mechanical  agency,  are  not,  therefore,  to  be  considered  as  comprehended  in  this  classification  and 
f.liable  to  duty  as  "  embroidered  or  tamboured."    (See  Tr.  Reg.,  p.  565.) 

t  In  the  case  of  an  importation  of  four  hundred  and  seventy-eight  tin  boxes  containing  spool  cotton,  it 
:  was  found  that  the  spool  cotton  had  been  purchased  by  the  dozen  spools  and  not  by  the  box,  and  afterwards 

But  mto  the  boxes  by  the  purchaser  at  his  own  expense  to  prevent  damage  on  the  voyage.    Held,  "that 
le  boxes  do  not  enter  into  the  market  value  or  form  part  of  the  wholesale  price  of  the  spool  cotton  at  the 
period  of  exportation."    (March  29, 1866,  New  York.) 
X  ["Yam  is  a  single  thread,  more  or  less  twisted,  and  used  for  warp  or  weft  in  manufacture,  when,  by  the 
of  the  loom,  it  is  held  together  without  much  twisting,  and  answers,  too,  a  better  purpose  than 


'  Twine  is  a  double  and  retwisted  thread.    Sometimes  the  manufacturer  will  designate  a  ijoor  and  slightly 


22  DIGEST  OF  STATUTES. 

flax,  or  of  which  flax  shall  be  the  component  material  of  chief  value,  not  spe- 
cially enumerated  or  provided  for  in  this  act,  forty  per  centum  ad  valorem.  (961.) 

337.  Flax  or  linen  laces  and  insertings,  (9G2.)  embroideries,  or  manufactures 
of  linen,  if  embroidered  or  tamboured  in  the  loom  or  otlierwise,  by  machinery 
or  with  the  needle  or  other  process,  and  not  specially  enumerated  or  provided 
for  in  this  act,  (1264.)  thirty  per  centum  ad  valorem. 

338.  Burlaps,  not  exceeding  sixty  inches  in  width,  of  flax,  jute,  or  hemp,  or 
of  which  flax,  jute,  or  hemp,  or  either  of  them,  shall  be  the  component  material 
of  chief  value  (except  such  as  may  be  suitable  for  bagging  for  cotton),  thirty 
per  centum  ad  valorem.  (963.) 

339.  Oil-cloth  foundations,  or  floor-cloth  canvas,  or  burlaps  exceeding  sixty 
inches  in  width,  made  of  flax,  jute,  or  hemp,  or  of  which  flax,  jute,  or  hemp,  or 
either  of  them,  shall  be  the  component  material  of  chief  value,  forty  per  centum 
ad  valorem.  (963-4.) 

340.  Oil-cloths  for  floors,  stamped,  painted,  or  printed,  and  on  all  other  oil- 
cloth {except  silk  oil-cloth)^  and  on  water-proof  cloth,  not  otherwise  provided 
for,  forty  per  centum  ad  valorem.  (1179.) 

341.  Gunny  cloth,  not  bagging,*  valued  at  ten  cents  or  less  per  square  yard, 
three  cents  per  pound  ;  valued  at  over  ten  cents  per  square  yard,  four  cents  per 
pound.  (965.) 

342.  Bags  and  bagging,  and  like  manufactures,  not  specially  enumerated  or 
provided  for  in  this  act  {except  bagging  for  cotton)^  composed  wholly  or  in  part 
of  flax,  hemp,  jute,  gunny  cloth,  gunny  bags,  or  other  material,  forty  per  centum 
ad  valorem.  (966.) 

343.  Bagging  for  cotton,f  or  other  manufactures  not  specially  enumerated 
or  provided  for  in  this  act,  suitable  to  the  uses  for  which  cotton  bagging  is 
applied,  composed  in  whole  or  in  part  of  hemp,  jute,  jute  butts,  flax,  gunny 
bags,  gunny  cloth,  or  other  material,  and  valued  at  seven  cents  or  less  per  square 
yard,  one  and  one-half  cents  per  pound ;  valued  at  over  seven  cents  per  square 
yard,  two  cents  j)er  pound.  (967.) 

344.  Tarred  cables  or  cordage,^  three  cents  per  pound.  (968.) 

345.  Untarred  manila  cordage,J  two  and  one-half  cents  per  pound.  (969.) 

346.  All  other  untarred  cordage,^  three  and  one-half  cents  per  pound.  (970.) 

347.  Seines,§  (972.)  and  seine  and  gilling  twine,  (961.)  twenty-five  per  centum 
ad  valorem. 

348.  Sail  duck,||  or  canvas  for  sails,  thirty  per  centum  ad  valorem.  (973.) 

349.  Russia  and  other  sheetings,  of  flax  or  hemp,  brown  or  white,  thirty-five 
per  centum  ad  valorem.  (974.) 

350.  All  other  manufactures  of  hemp,  or  manila,  or  of  which  hemp  or  manila 
shall  be  a  component  material  of  chief  value,  not  specially  enumerated  or  pro- 
vided for  in  this  act,  thirty-five  per  centum  ad  valorem.  (975.) 

351.  Grass-cloth,  and  other  manufactures  of  jute,  ramie,  China,  and  sisal 
grass,  not  specially  enumerated  or  provided  for  in  this  act,  thirty-five  per 
centum  ad  valorem.  (978.) 

twisted  twine  as  yam,  because  not  fit  for  the  purposes  for  which  twine  is  used,  and  onlv  fit  for  the  purposes 
for  which  yarn  is  used,  this,  however,  does  vol  make  it '  yarn.'  "    (November  28. 1863,  N.  Y.) 

*  Gunny  bags  into  which  bags  of  rice  were  placed  for  greater  security,  and  on  landing  were  removed  and 
sold  without  reference  to  the  rice,  possessed  an  independent  value,  and  were  held  to  be  liable  to  duty 
under  this  clause.  (May  30, 1865.  W.  P.  C.  &  Co.)  As  to  tare  on  gunny  cloth,  see  letter  of  March  30, 1866. 
N.  Y. 

t  "  *  Cotton  bagging'  is  commercially  known,  and  understood  to  apply  exclusively  to  articles  used  and 
suitable  for  the  baling  of  cotton,  without  reference  to  material;  and  this  the  phraseology  of  the  law  clearly 
indicates."    (May  20, 1863.    N.  Y.) 

"  A  duty  on  '  cotton  bagging'  can  be  levied  only  on  articles  known  as  such  in  commerce  when  the  act 
imjjosing  the  duty  was  passed."    (Curtis  v.  Martin,  3  How.,  109;  Bacon  ?;.  Bancroft,  1  Story,  341.) 

X  The  term  "  cordage,"  as  used  in  the  tariff,  being  considered  only  applicable  to  ropes  used  in  the  rigging 
of  vessels,  "common  bale  rope  for  baling  cotton,"  not  used  for  that  purpose,  nor  commonly  known  as 
"  cordage,"  is  entitled  to  entry  as  a  manufacture  of  hemp.    (Tr.  Reg.,  p.  563.) 

§  An  importation  claimed  to  be  a  seine,  but  destitute  of  the  usual  weights,  sinkers,  and  ropes,  necessary 
to  constitute  a  complete  "  seine  "  within  the  meaning  of  the  law  imposing  duties  on  "  seines,"  was  adjudged 
to  be  liable  to  duty  as  a  flax  twine  at  40  per  cent.  (June  2, 1866,  G.  C.) 

II  The  usual  width  of  sail  duck  is  24  inches.  A  manufacture  of  flax  33  inches  wide  is  not  the  article  recog. 
nized  as  sail  duck,  nor  the  article  intended  for  vessels'  sails;  being  much  too  wide  for  strength ;  but  sub 
ject  to  duty  as  a  nxanufacture  of  flax,  etc.    (Jaoi.  28, 18&4.    N.  Y.) 


DIGEST  OF  STATUTES. 


23 


I 
356.^ 


Schedule  K. — Wool  and  Woollens. 

352.  All  wools,  hair  of  the  alpaca,  goat,  and  other  like  animals,  shall  be  di- 
vided, for  the  purpose  of  fixing  the  duties  to  be  cliarged  thereon,  into  tlie  three 
following  classes  :   (1149.)* 

353.  Glass  one,  clothing  wools. — That  is  to  say,  merino,  mestiza,  metz, 
or  metis  wools,  or  other  wools  of  merino  blood,  immediate  or  remote,  down 
clothing  wools,  and  wools  of  like  character  with  any  of  the  preceding,  including 
such  as  have  been  heretofore  usually  imported  into  the  United  tStates  from 
Buenos  Ayres,  New  Zealand,  Australia,  Cape  of  Good  Hope,  Russia,  Great 
Britain,  Canada,  and  elsewliere,  and  also  including  all  wools  not  hereinafter 
described  or  desio;nated  in  classes  two  and  three.  (1150.) 

354.  Class  two,  combing  wools. — That  is  to  say,  Leicester,  Cotswold, 
Lincolnshire,  Down  combing  wools,  Canada  long  wools,  or  other  like  combing 
wools  of  English  blood,  and  usually  known  by  the  terms  herein  used,  and 
also  all  hair  of  the  alpaca,  goat,  and  other  like  animals.  (1151.) 

355.  Class  three,  carpet  avools  and  other  similar  wools. — Such  as 
Donskoi,  native  South  American,  Cordova,  Valparaiso,  native  Smyrna,  and  in- 
cluding all  such  wools  of  like  character  as  have  been  heretofore  usually  im- 
ported into  the  United  States  from  Turkey,  Greece,  Egypt,  Syria,  and  else- 
where. (1152.) 

a.  The  duty  on  wools  of  the  first  class  which  shall  be  imported  washed 
shall  be  twice  the  amount  of  the  duty  to  which  they  would  be  sub- 
jected if  imported  unwashed  ;  and  the  duty  on  wools  of  all  classes 
which  shall  be  imported  scoured  shall  be  three  times  the  duty  to  which 
they  would  be  subjected  if  imported  unwashed.  (1158.) 

b.  The  duty  upon  wool  of  the  sheep,  or  hair  of  the  alpaca,  goat,  and 
other  like  animals,  which  shall  be  imported  in  any  other  than  or- 
dinary condition,  as  now  and  heretofore  practiced,  or  which  shall  be 
changed  in  its  character  or  condition  for  the  purpose  of  evading  the 
duty,  or  which  shall  be  reduced  in  value  by  the  admixture  of  dirt  or 
any  other  foreign  substance,  shall  be  twice  the  duty  to  which  it 
would  be  otherwise  subject.   (1153.) 

a.  Wools  of  the  first  class,  the  value  whereof  at  the  last  port  or  place 
whence  exported  to  the  United  States,  excluding  charges  in  such 
port,  shall  be  thirty  cents  or  less  per  pound,  ten  cents  per  pound ; 
(1154.) 

b.  Wools  of  the  same  class,  the  value  whereof  at  the  last  port  or  place 
whence  exported  to  the  United  States,  excluding  charges  in  such 
port,  shall  exceed  thirty  cents  per  pound,  twelve  cents  per  pound. 

-      (1154.) 

a.  Wools  of  the  second  class,  and  all  hair  of  the  alpaca,  goat,  and  other 
like  animals,  the  value  whereof,  at  the  last  port  or  place  whence  ex- 
ported to  the  United  States,  excluding  charges  in  such  port,  shall  be 
thirty  cents  or  less  per  pound,  ten  cents  per  pound  ;     (1155.) 

b.  Wools  of  the  same  class,  the  value  whereof  at  the  last  port  or  place 
whence  exported  to  the  United  States,  excluding  charges  in  such 
port,  shall  exceed  thirty  cents  per  pound,  twelve  cents  per  pound. 
(115B.) 

a.  Wools  of  the  thi^'d  class,  the  value  whereof,  at  the  last  port  or  place 
whence  exported  to  the  United   States,  excluding  charges  in  such 
port,  shall  be  twelve  cents  or  less  per  pound,  two  and  a  half  cents 
per  pound  ;f  (1157.) 
6.  Wools  of  the  same  class,  the  value  whereof,  at  the  last  port  or  place 
whence  exported  to  the  United  States,  excluding  charges  in  such 
'l      port,  shall  exceed  twelve  cents  per  pound,  five  cents  per  pound. 
"^      (1158.) 

*  Classification  by  race  and  blood  the  rule.    (Feb.  26, 1869.    N.  Y.    Syn.  Ser.,  361.) 

t  The  percentage  of  allowance  for  increase  of  weieht  of  wool  should  be  ascertained  by  the  appraisers 
and  reported  to  collector  in  the  same  manner  as  estimates  of  damage.  (May,  1871.    N.  Y.) 


857. 


358.^ 


359.' 


24 


DIGEST  OF  STATUTES. 


360.  Wools  on  the  skin,*  the  same  rates  as  other  wools,  the  quantity  and 
value  to  be  ascertained  under  such  rules  as  the  Secretary  of  the  Treasury  may 
prescribe.     (1159.) 

861.  Woollen  rags,f  shoddj^,  mungo,  waste,  and  flocks,J  ten  cents  per  pound. 
(1161.) 

362.  Woollen  cloths,  woollen  shawls,  and  all  manufactures  of  wool  of  every 
description,  made  wholly  or  in  part  of  wool,  not  specially  enumerated  or  pro- 
vided for  in  this  act,  valued  at  not  exceeding  eighty  cents  per  pound,  thirty- 
five  cents  per  pound  and  thirty-tive  per  centum  ad  valorem  ;  valued  at  above 
eighty  cents  per  pound,  thirty-tive  cents  per  pound,  and  in  addition  thereto 
forty  per  centum  ad  valorem. §  (1162.) 

a.  Flannels,  blankets, ||  hats  of  wool,Tf  knit  goods,  and  all  goods  made 
on  knitting-frames,  baltnorals,  woollen  and  worsted  yarns,  and  all 
manufactures  of  every  description,  composed  wholly  or  in  part  of 
worsted,**  the  hair  of  the  alpaca,  goat,  or  other  animals,  (except  such 
as  are  composed  in  part  of  wool,)  not  specially  enumerated  or  pro- 
vided for  in  this  act,  (1 168.) 

b.  Valued  at  not  exceeding  thirty  cents  per  pound,  ten  cents  per 
pound; 

c.  Valued  at  above  thirty  cents  per  pound,  and  not  exceeding  forty 

363.  <(      cents  per  pound,  twelve  cents  per  pound  ; 

d.  Valued  at  above  forty  cents  per  pound,  and  not  exceeding  sixty 
cents  per  pound,  eighteen  cents  per  pound ; 

e.  Valued  at  above  sixty  cents  per  pound,  and  not  exceeding  eighty 
cents  per  pound,  twenty-four  cents  per  pound  ; 

f.  And  in  addition  thereto^  upon  all  the  above  named  articles,  thirty- 
five  per  centum  ad  valorem  ; 

g.  Valued  at  above  eighty  cents  per  pound,  thirty-five  cents  per 
pound,   and   in    addition   thereto,   forty   per   centum   ad   valorem. 

-     (1163.) 

364.  Bunting,  ten  cents  per  square  yard,  and  in  addition  thereto,  thirty-five 
per  centum  ad  valorem.  (1165.) 

*  This  clause  subjects  the  wool  to  duty  according  to  class  and  value  as  a  distinct  article,  and  the  skins  to 
a  separate  duty  of  10  per  centum  ad  valorem,  under  the  provision  of  section  8,  Act  of  July  14, 1862.  The 
proper  way  to  ascertain  the  allowance  to  be  made  for  the  pelts  is  by  pulling  (not  shearing)  the  wool  from 
the  skins,  for  the  purpose  of  estimating  the  correct  weight  of  the  same.  (Nov.  13, 1871 ;  Sept.  16, 1872.  Syn. 
Ser.,  955,  1227.) 

t  "  Forty  per  cent,  of  woollen  rags  in  bundles  of  rags  for  the  manufacture  of  paper  is  too  large  a  propor- 
tion to  be  admitted  free  of  duty.  The  im.porter  should,  where  no  evidence  of  fraud  appears,  be  made  to 
separate  the  free  from  the  dutiable  rags  on  entry."    (December  28, 1868.    Rochester.) 

t  "  Pulverized  waste,  or  flock,  or  shoddy,"  was  held  to  be  liable  to  the  same  duty  as  waste,  flocks,  or 
shoddy,  under  the  Act  of  1846.     (Lamrig  v.  Maxwell,  3  Bl.  C.  C,  125.    See  also  Tr.  Reg.,  p.  567.) 

§  "  Paddings,"  called  "  calf  hair  and  cotton  paddings,"  but  returned  by  the  appraiser  as  manufactures  of 
wool  and  cotton,  are  subject  to  duty  at  the  rate  of  fifty  cents  per  pound  and  thirty-five  per  centum  ad 
valorem,  under  this  provision.    (Feb.  9,  1872.    Phil.) 

"  The  materials  of  which  certain  railway  rugs,  imitation  Astrakhan  cloth,  seal  skin  cloakings,  and  other 
similar  goods  are  composed,  mfd.  partly  of  hair,  having  been  "found  to  be  so  blended  that  it  was  imprac- 
ticable to  determine  by  an  examination  whether  said  goods  contained  any  wool  or  worsted,  or  wool  or 
worsted  waste,  the  Department  decided  that  they  should  be  classified  as  a  mf.  of  wool,  under  the  second 
clause  of  section  2,  Act  of  March  2, 1867,  except  in  cases  where  the  invoice  is  accompanied  by  a  certificate 
from  the  manufacturer  of  the  goods  "  in  the  form  prescribed  S.  S.,  739. 

On  October  19,  1875  (S.  S.,  2480),  the  Department  ruled  that  this  certificate  should,  in  future,  be  disre- 
garded; and  reinstated  prior  rules  and  principles  for  the  determination  of  the  classification  of  all  goods  im- 
ported under  the  commercial  designation  of  "  calf-  or  cow-hair  goods ;"  to  apply,  not  only  to  subsequent 
importations,  but  also  to  those  previously  made,  and  remaining  in  the  custody  of  the  collector. 

Upon  like  importations  remaining  in  warehouse,  or  withdrawn  upon  entries  not  finally  liquidated, 
duties  were  directed  to  be  assessed,  as  far  as  practicable,  at  the  rates  appertaining  to  mfs.  in  part  of  wool 
n.  o.  p.  f. 

As  to  liquidated  withdrawal  entries  covering  goods  of  this  class,  the  Department  reserved  the  right  of 
reliquidation  and  suit  for  the  recovery  of  balances.  (S.  S.,  2480.)  But,  under  Department  ruling  of  Oct.  26, 
1876,  all  mfs.  commercially  known  as  "  ca?f-  or  cow-hair  goods"  are  dutiable  as  woollens  or  their  similitudes  re- 
spectively, under  im2-6S,  ov  908.    (S.  S.,  3011.    SeeT.  D.,  34.) 

11  See  Treasury  Regulations  of  1857,  pp.  555,  55(>,  as  to  what  is  comprehended  under  the  term  "  blanket." 

"  Travelling  rugs.'^  held  not  to  be  blankets.    (September  21,  1859.    New  York.) 

^  "  The  term 'hats  of  wool' applies  only  to  hats  the  bodies  of  which  are  composed  of  wool  that  has 
undergone  no  process  ofinanufacture  except  felting  or  fulling,  and  not  to  hats  made  of  woollen  cloth." 
(September  1,  1860.    New  York.) 

**  ''Worsted  being  a  distinct  article,  known  in  commerce  under  that  name,  worsted  shawls  with  cotton 
borders,  and  suspenders  with  cotton  ends,  are  not  liable  to  be  rated  for  duties  as  manufactures  of  wool." 
(Elliott  V.  Swartwout,  10  Pet.,  137.) 

"Under  the  Act  of  1812,  goats'  hair  plush  or  mohair  plush,  though  composed  partly  of  cotton,  was 
chargeable  with  duty  as  a  manufacture  of '  goats'  hair  or  mohair.' "    (Thorp  v.  Lawrence,  1  Bl.  C.  C,  351.) 


1 


DIGEST  OF  STATUTES.  25 

f-a.  Women's  and  children's  dress  goods,  coat  linings,  Italian  cloths, 
and  goods  of  like  description,  composed  in  part  of  wool,  worsted, 
the  hair  of  the  alpaca,  goat,  or  other  animals.   (116(3.) 

b.  Valued  at  not  exceeding  twenty  cents  per  square  yard,  five  cents 
per  square  yard,  and  in  addition  thereto,  thirty-five  per  centum  ad 
valorem ; 

c.  Valued  at  above  twent}^  cents  per  square  3'ard,  seven  cents  per 
square  3'ard,  and  forty  per  centum  ad  valorem  ; 

opr   I  d.  It  com[)Osed  wholly  of  wool,  worsted,  the  hair  of  the  alpaca,  goat,  or 
'  '       other  animals,  or  of  a   mixture  of  them,  nine  cents  per  square  yard 
and  forty  per  centum  ad  valorem, 
e.  But  all  such  goods  with  selvedges,  made  wholly  or  in  part  of  other 
materials,  or  with  threads  of  other  materials  introduced  for  the  pur- 
pose of  changing  the  classification,  shall  be  dutiable  at  nine  cents 
per  square  yard,  and  forty  per  centum  ad  valorem: 
/.  Provided,  That  all  such  goods  weighing  over  four  ounces  per  square 
yard  shall  pay  a  duty  of  thirty-five  cents  per  pound  and  forty  per 
centum  ad  valorem.  (1166.) 

366.  Clothing,  ready  made,  and  wearing  apparel  of  every  description,*  not 
specially  enumerated  or  provided  for  in  this  act,  and  balmoral  skirts,  and  skirt- 
ing, and  goojds  of  similar  description,  or  used  for  like  purposes,  composed 
wholly  or  in  part  of  wool,  worsted,  the  hair  of  the  alpaca,  goat,  or  other  ani- 
mals, made  up  or  manufactured  wholly  or  in  part  by  the  tailor,  seamstress,  or 
manufacturer,  except  knit  goods,  forty  cents  per  pound,  and  in  addition  thereto, 
thirty-five  per  centum  ad  valorem.     (1167.) 

367.  Cloaks,  dolmans,  jackets,  talmas,  ulsters,  or  other  outside  garments  for 
ladies'f  and  children's  apparel  and  goods  of  similar  description,  or  used  for 
like  purposes,  composed  wholly  or  in  part  of  wool,  worsted,  the  hair  of  the 
alpaca,  goat,  or  other  animals,  made  up  or  manufactured  wholly  or  in  part  by 
the  tailor,  seamstress,  or  manufacturer  (except  knit  goods),  forty-five  cents  per 
pound,  and  in  addition  thereto  forty  per  centum  ad  valorem.  (1167.) 

368.  Webbings,  gorings,  suspenders,  braces,  beltings,  bindings,  braids,^  gal- 
loons, fringes,  gimps,  cords,  cords  and  tassels,  dress  trimmings,  head  nets,  but- 
tons, or  barrel  buttons,  or  buttons  of  other  forms  for  tassels  or  ornaments, 
wrought  by  hand,  or  braided  by  machinery,  made  of  wool,  worsted,  the  hair  of 
the  alpaca,  goat,  or  other  animals,  or  of  which  wool,  worsted,  the  hair  of  the 
alpaca,  goat,  or  other  animals  is  a  component  material,  thirty  cents  per  pound, 
and  in  addition  thereto,  fifty  per  centum  ad  valorem.  (1168.) 

369.  Aubusson,  Axminster,  and  chenille  carpets,  and  carpets  woven  whole 
for  rooms,  forty-five  cents  per  square  yard,  and  in  addition  thereto,  thirty  per 
centum  ad  valorem.  (1169.) 

370.  Saxony,  Wilton,  and  Tournay  velvet  carpets,  fortj'-five  cents  per  square 
yard,  and  in  addition  thereto,  thirty  per  centum  ad  valorem.  (1170.) 

*  "By  the  term  '  wearing  apparel,'  Congress  intended  to  make  the  purpose,  adaptation,  and  use  of  an 
article,  and  not  its  commercial  designation,  the  test  of  its  dutiable  description."  (Maillard  v.  Lawrence,  16 
How..  251 ;  S.  C,  1  Bl.  C.  C,  f-04.) 

Under  the  act  of  1846,  scarfs  or  shawls,  manufactured  in  looms  in  strips  or  pieces  containing  several,  and 
actually  separated  before  importation,  were  chargeable  with  duty  as  wearing  apparel.  (Ibid.  See  alsoTr. 
Reg.,  p.  58;!.) 

Shawls  and  scarfs,  or  slips  of  whatever  material,  are  wearing  apparel.    (Tr.  Reg.,  p.,  583.) 

Pocket  handkerchiefs  although  hemmed  and  otherwise  prepared  for  use,  are  not  to  be  classified  as  "ar- 
ticles worn,"     (Ibid.,  p.  570.) 

Purses  being  articles  carried,  and  not  worn,  within  the  meaning  of  the  law,  are  chargeable  with  duty 
according  to  component  materials.    (Ibid.,  p.  581.) 

t  "  Under  the  act  of  1846  shawls  of  worsted  and  cotton,  silk  and  worsted,  silk,  barege,  merino,  mousseline 
de  laine,  and  worsted  and  silk  scarfs,  were  subject  to  a  duty  of  thirty  per  centum  ad  valorem,  as  wearing 
apparel."     (Maillard  v.  Lawrence,  16  How.,  251 ;  S.  C.  1  Bl.  C.  C,  504.) 

"  Under  that  act,  scarfs  or  shawls,  manufactured  in  looms,  in  strips  or  pieces,  containing  several,  and  ac- 
tually separated  before  importation,  were  chargeable  with  a  duty  of  thirty  per  centum  as  wearing  apparel." 
(Ibid.    SeealsoTr.  Reg.,  p.  58:].) 

1  This  clause  embraces,  braids  of  cotton  and  worsted.  (Dept.  Let.,  April  11, 1867.  C.  &  Co.)  And  galloons 
and  fringes  of  mohair  and  bueles.  (April  9,  1867.  L.  &  B.)  And  gimpsor  trimmings  of  worsted  and  beads. 
(May  1,1867.    J.  C.  K.)    And  dress-trimmings  of  worsted  and  beads.    (May  31, 1867.    New  York.) 


26  DIGEST  OF  STATUTES. 

371.  Brussels  carpets,  thirty  cents  per  square  yard,  and  in  addition  thereto 
thirty  per  centum  ad  valorem.  (1171.) 

372.  Patent  velvet  and  tapestry  velvet  carpets,  printed  on  the  warp  or  other- 
wise, twenty-five  cents  per  square  yard,  and  in  addition  thereto,  thirty  per 
centum  ad  valorem.  (1172.) 

373.  Tapestry  Brussels  carpets,  printed  on  the  warp  or  otherwise,  twenty 
cents  per  square  yard,  and  in  addition  thereto,  thirty  per  centum  ad  valorem. 
(1173.) 

374.  Treble  ingrain,  three-ply,  and  worsted-chain  Venetian  carpets,  twelve 
cents  per  square  yard,  and  in  addition  thereto,  thirtv  per  centum  ad  valorem. 
(1174.) 

375.  Yarn  Venetian,  and  two-ply  ingrain  carpets,  eight  cents  per  square  yard, 
and  in  addition  thereto,  thirty  per  centum  ad  valorem.  (1175.) 

376.  Druggets  and  bookings,  printed,  colored,  or  otherwise,  fifteen  cents  per 
square  yard,  and  in  addition  thereto,  thirty  per  centum  ad  valorem.  (1176.) 

377.  Hemp  or  jute  carpetings,  six  cents  per  square  yard.  (1177.) 
a.  Carpets  and  carpetings  of  wool,  flax,  or  cotton,  or  parts  of  either 

or  other  material,  not  otherwise   herein   specified,  forty  per  centum 
ad  valorem  ;  (1178.) 
6.  And  mats,  rugs,*  screens,  covers,  hassocks,  bedsides,  and  other  por- 

378.  \      tions  of  carpets  or  carpetings,f  shall  be  subjected  to  the  rate  of  duty 
herein  imposed  on  carpets  or  carpeting  of  like  character  or  description ; 

c.  And  the  duty  on  all  other  mats  not  exclusivel}^  of  vegetable  material, 
screens,  hassocks,  and  rugs,  shall  be  forty  per  centum  ad  valorem. 
'^     (1178.) 

379.  Endless  belts  or  felts  for  paper  or  printing  machines,  twenty  cents  per 
pound  and  thirty  per  centum  ad  valorem.  (1164.) 


Schedule  L. — Silk  and  Silk  Goods. 

380.  Silk,  partially  manufactured  from  cocoons,  or  from  waste  silk,  and  not 
further  advanced  or  manufactured  than  carded  or  combed  silk,  fifty  cents  per 
pound.   (2171.) 

381.  Thrown  silk,  in  gum,J  not  more  advanced  than  singles,  tram,  organzine, 
sewing  silk,  twist,  floss,§  in  the  gum^  and  spun  silk,  silk  threads  or  3  arns,  of 
every  description,  purified  or  dyed,  thirty  per  centum  ad  valorem.  (2171.) 

382.  On  lastings,  mohair  cloth,  silk  twist,  or  other  manufactures  of  cloth, 
woven  or  made  in  patterns  of  such  size,  shape,  or  form,  or  cut  in  such  manner 
as  to  be  fit  for  buttons  exclusively,  ten  per  centum  ad  valorem.  (2171.) 

383.  All  goods,  wares,  and  merchandise,  not  specially  enumerated  or  provided 
for  in  this  act,  made  of  silk,  or  of  which  silk  is  the  component  material  of  chief 
value,  fifty  per  centum  ad  valorem.||  (1111, 1113,  2171.) 

*  See  department  Letter  of  September  11, 1866,  to  S.  &  Co.,  as  to  what  were  "rugs"  under  the  fifth  section 
of  the  tariff  act  of  1864.    (?  369,  Vol.  I.) 

Certain  so-styled  "railway  rugs"  of  cows'  hair  and  cotton,  or  calves'  hair  and  cotton,  held  not  to  be 
"  rugs"  under  this  act.  They  should  be  classified  according  to  the  materials  of  "  which  they  are  composed, 
to  be  determined  by  the  appraiser  on  examination,"  etc.  (January  18, 1870,  United  States  Appraiser,  Boston.) 

t  The  decision  of  the  United  States  Circuit  Court  in  United  States  v.  Turnbull  et  al.,  acquiesced  in  by  the 
Department,  classifies  felt  carpeting  under  this  clause,  at  40  per  centum  ad  valorem.  (January,  80, 1872. 
Baltimore.    Syn.  Series,  1011.) 

X  "  Silk  purified  from  the  gum  and  djred.  and  that  can  be  used  without  further  manufacture,  for  weav- 
ing and  other  purposes,  cannot  fall  within  the  provision  for  '  silk  in  the  gum,'  etc.,  but  is  to  be  embraced  in 
the  classification  of  'manufactures  of  silk,  or  of  which  silk  is  the  component  material  of  chief  value,  not 
otherwise  provided  for.' "  (December  27, 1862,  N.  Y,  See  also  July  8, 1863,  N.  Y. ;  and  October  5, 1864,  B, 
G.  W.) 

§  Floss-silk  is  "well-known  to  the  trade  as  a  fine,  loose  article  without  twist,"  and  does  not  embrace  "a 
double  and  twisted  thread  of  silk."  The  latter  is  liable  to  50  per  centum  duty.  (April  29, 1867,  W.  H.  H.  & 
Co.    See  also  March  21, 1870,  N.  Y.) 

II  Silk  and  cotton  vestings  so-styled,  but  sold  as  a  pure  silk  article,  were  found  upon  examination  to  con- 
tain a  very  small  proportion  of  cotton,  and  were  properly  classified,  as  silk  vestings,  subject  to  a  duty  of  60 
per  cent,  ad  valorem.  (January  6, 1871,  N  Y.) 

Hat-bands,  commercially  known  as  "  silk  hat-bands,"  having  one  or  two  threads  of  cotton  in  the  edge 
—classified  as  "  silk  trimmings  "—duty,  60  per  centum.  (October  5, 1867,  and  April  9, 1868.) 


DIGEST  OF  STATUTES.  27 

Schedule  M. — Books,  Papers,  etc. 

384.  Books,  pamphlets,  bound  or  unbound,  and  all  printed  matter,  not  spe- 
cially- enumerated  or  provided  for  in  this  act,  engravings,*  bound  or  unbound, 
etchings,  illustrated  books,  maps,  and  charts,  twentv-five  per  centum  ad  va- 
lorem. (1210.) 

885.  Blank  books,  bound  or  unbound,'|' and  blank  books  for  press-copying, 
twenty  per  centum  ad  valorem.  (1210.) 

386.  Paper,  sized  or  glued,  suitable  only  for  printing  paper,  twenty  per 
centum  ad  valorem.  (1368.) 

387.  Printing  paper,  unsized,  used  for  books  and  newspapers  exclusively, 
fifteen  per  centum  ad  valorem.    (1368.) 

388.  Paper,  manufactures  of,  or  of  which  paper  is  a  component  material, 
not  specially  enumerated  or  provided  for  in  this  act,  fifteen  per  centum  ad  va- 
lorem. (1368.) 

389.  Sheathing  paper,  ten  per  centum  ad  valorem.  (1368.) 

390.  Paper  boxes,  and  all  other  fancy  boxes,{  thirty-five  per  centum  ad  va- 
lorem. (1869.) 

391.  Paper  envelopes,  twenty-five  per  centum  ad  valorem.  (1370.)  / 
f  a.  Paper-hangings  and  paper  for  screens  or  fire-boards ;  (1371.) 

qqn  j  b.  Paper,  antiquarian,    demy,    drawing,  elephant,  foolscap,   imperial, 
*  I      letter,  note,  and  all  other  paper  not  specially   enumerated  or  pro- 
^     vided  for  in  this  act,  twenty- five  per  centum  ad  valorem.  (1371.) 
393.  Pulp,  dried,  for  paper-makers'  use,  ten  per  centum  ad  valorem.  (1261.) 


Schedule  N. — Sundries. 

394.  Alabaster  and  spar  statuary  and  ornaments,  ten  per  centum  ad  valorem. 
(1184.) 

395.  Baskets  and  all  other  articles  composed  of  grass,  osier,  palm  leaf,  whale- 
bone, or  willow,  or  straw,  not  specially  enumerated  or  provided  for  in  this  act, 
thirty  per  centum  ad  valorem.  (1199.) 

396.  Beads,  and  bead  ornaments  of  all  kinds,  except  amber,  fifty  per  centum 
ad  valorem.   (1201.) 

397.  Blacking  of  all  kinds,  twenty-five  per  centum  ad  valorem.  (1206.) 

398.  Bladders,  manufactures  of,  twenty-five  per  centum  ad  valorem.  (1207.) 

399.  Bone,  horn,  ivory,  or  vegetable  ivory,  all  manufactures  of,  not  specially 
enumerated  or  provided  for  in  this  act,  thirty  per  centum  ad  valorem.    (1208.) 

400.  Bonnets,  hats,  and  hoods  for  men,  women,  and  children,  composed  of 
chip,  grass,  palm-leaf,  willow,  or  straw,  or  any  other  vegetable  substance,  hair, 
whalebone,  or  other  material,  not  specially  enumerated  or  provided  for  in  this 
act,  thirty  per  centum  ad  valorem.  (1209.) 

401.  Bouillons,  or  cannetille,  metal  threads,  fil^,  or  gespinst,  twenty-five  per 
centum  ad  valorem.   (1212.) 

402.  Bristles,  fifteen  cents  per  pound.  (1215.) 

403.  Brooms  of  all  kinds,  twenty-five  per  centum  ad  valorem.  (1219.) 

*  This  includes  colored  engravings.  (Knoedler  v.  Schell,  17  Leg.  Int.,  p.  373.)  Also  "  paper  slipper  patterns 
consisting  of  small  sheets  of  paper  with  lines  engraved  thereon,  at  equal  distances,  upon  which  are  im- 
pressed in  colors,  the  heads  of  animals."  (January  19, 1869.  Boston.)  Also  lithograplis  colored  in  oil.  (Dept. 
Let.,  January  25th,  1861.     N.  Y.) 

t  "  Books  invoiced  as  '  metallic  meraoranduni  books,'  or  '  metallic  books  with  flap  and  band,'  containing 
a  few  blank  leaves  between  covers  of  leather,  one  of  the  covers  having  a  flap,  and  containing  a  pocket  for 
money  or  papers,  the  chief  material  being  leather,  are  not  to  be  regarded  as  'blank  books,'  but  as  'manu- 
factures of  leather  not  otherwise  provided  for.'  "    (Tr.  Reg.,  p.  557.) 

So  blank  books  with  leather  covers,  pocket-pencil,  metal  clasp,  and  blank  leaves,  are  classified  as  manu- 
factures of  leather,  metal,  and  paper,  not  otherwise  provided  for.    (Ibid.,  554.) 

Tracts  and  pamphlets  consigned  to  one  for  free  distribution  in  his  travels  as  an  evangelist,  are  dutiable. 
(May  23, 1864.    F.  G.  B  ) 

Books  sent  out  of  the  United  States  to  be  bound,  are  liable  to  duty  on  their  full  value  on  their  return. 
(May  19, 1870,  R.  H.  Jr.  Syn.  Series,  6G6.) 

X  This  does  not  include  boxes  manufactured  of  either  of  the  woods  specified  in  232.    (Tr.  Reg.,  p.  558.) 


28  DIGEST  OF  STATUTES. 

404.  Brushes  of  all  kinds,  thirty  per  centum  ad  valorem.   (1220.) 

405.  Bulbs  and  bulbous  roots,  not  medicinal^  and  not  specially  enumerated 
or  provided  for  in  this  act,  twenty  per  centum  ad  valorem.  (1221.) 

406.  Burrstones,*  manufactured  or  bound  up  into  millstones,  twenty  per 
centum  ad  valorem.  (1223.) 

407.  Buttons  and  button-moulds,f  not  specially  enumerated  or  provided  for 
in  tins  act,  not  including  brass,  gilt,  or  silk  buttons,  twenty-five  per  centum  ad 
valorem.  (1224.) 

408.  Candles  and  tapers  of  all  kinds,  twenty  per  centum  ad  valorem.  (1227.) 

409.  Canes  and  sticks  for  walking,  ^i/m/ie^,  thirty-five  per  centum  ad  va- 
lorem ;  if  unfinished^  twenty  per  centum  ad  valorem.  (1228.) 

410.  Card-cases,  pocket-books,  shell  boxes,  and  all  similar  articles,  of  what- 
ever material  composed,  and  by  whatever  name  known,  not  specially  enumer- 
ated or  provided  for  in  this  act,  thirty-five  per  centum  ad  valorem.  (i229.) 

411.  Card-clothing,  twenty-five  cents  per  square  foot ;  (1067.)  when  manu- 
factured from  tempered  steel  wire,  forty-five  cents  per  square  foot.  (1012.) 

412.  Carriages,  and  parts  of,  not  specially  enumerated  or  provided  for  in  this 
act,  thirty-five  per  centum  ad  valorem.  (1230.) 

413.  Chronometers,  box  or  ship's,  and  parts  thereof,!  ten  per  centum  ad  va- 
lorem. (1236.) 

414.  Clocks,  and  parts  of  clocks,  thirty  per  centum  ad  valorem.  (1237.) 

415.  Coach  and  harness  furniture  of  all  kinds,  saddlery ,§  coach,  and  harness 
hardware,  silver-plated,  brass,  brass-plated,  or  covered,  common,  tinned,  burn- 
ished, or  japanned,  not  specially  enumerated  or  provided  for  in  this  act,  thirty- 
five  per  centum  ad  valorem.  (1239  ) 

416.  Coal  slack  or  culm,||  such  as  will  pass  through  a  half-inch  screen,  thirty 
cents  per  ton  of  twenty-eight  bushels,  eighty  pounds  to  the  bushel.  (1240.) 

r  a.  Coal,  bituminous,  and  shale,  seventj^-five  cents  per  ton  of  twenty- 
eight  bushels,  eighty  pounds  to  the  bushel.  (1240.) 
h.  A  drawback  of  seventy-five  cents  per  ton  shall  be  allowed  on  all 
bituminous  coal  imported  into  the  United  States  which  is  after- 
wards used  for  fuel  on  board  of  vessels  propelled  by  steam  which 
are  engaged  in  the  coasting  trade  of  the  United  States,  or  in  the 
trade  with  foreign  countries,  to  be  allowed  and  paid  under  such 
regulations  as  the  Secretary  of  the  Treasury  shall  prescribe. 
418-  Coke,  twenty  per  centum  ad  valorem.  (1243.) 

419.  Combs,  of  all  kinds,  thirty  per  centum  ad  valorem.  (1246.) 

420.  Compositions  of  glass  or  paste,  when  not  set,  ten  per  centum  ad  va- 
lorem. (1248.) 

421.  Coraljf  cut,  manufactured,  or  set,  twenty-five  per  centum  ad  valorem, 
(1251.) 

*  Burrstones  having  a  hole  in  the  centre  of  each,  and  wrought  sufficiently  on  one  side  to  prepare  theno. 
for  the  process  of  manufacture  by  grooving,  etc.,  were  held  to  be  "  wrought,"  but  unmanufactured,  requir- 
ing still  to  be  grooved,  if  not  to  be  subjected  to  other  process  of  manufacture,  to  fit  them  fully  for  use,  and 
to  be  entitled  to  entry  free  of  duty  under  the  Act  of  1857  as  "burrstones  wrought  or  unwrought,  but  un- 
manufactured."   (December  11, 1858,  N.  O.) 

Burrstones  manufactured  or  bound  up  into  millstones,  in  any  manner,  should  pay  duty  under  this  sec- 
tion.    (February  13, 1869,  N.  Y.) 

t  Articles  imported  under  the  name  of  buttons  and  having  shanks,  showing  that  they  were  to  be  used  as 
buttons,  were  classified  under  "Schedule  D,"  tariff  of  1846;  while  others,  having  no  shanks,  but  capable 
of  use  as  "  dress  ornaments,"  were  classified  under  "  Schedule  C,"  and  subjected  to  duty  according  to  the 
material  of  which  they  are  composed.    (July  28,  September  22  and  28,  and  October  3, 1857.    N.  Y.) 

Wooden  moulds  covered  with  silk  for  dress  ornaments  and  the  same  uncovered,  were  held  not  to  be  but- 
tons or  button-moulds,  but  manufactures  of  which  silk  is  the  component  of  chief  value,  and  manufactures 
of  wood  respectively.    (October  18, 1864,  Boston.) 

X  A  chronometer  imported  from  England,  and  loaned  to  an  outgoing  vessel  for  hire,  reimported  on  the 
sale  of  the  vessel,  is  not  entitled  to  free  entry.    (November  13, 1863,  D.  &  T.,  N.  Y.) 

Chronometer  boxes,  imported  empty  and  separate  from  the  chronometers,  being  no  part  thereof,  subject 
to  duty  separately,  as  maiuifactures  of  rosewood  or  mahogany.    (August  3, 1858,  N.  Y.) 

g  "  Polished  curb  chains,"  being  a  short  chain,  finished  and  ready  for  attachment  to  a  bridle  bit,  and  fit 
for  no  other  use,  held  to  be  "saddlery,"  and  not  entitled  to  entry  as  "chains  under  No.  9  wire  gauge." 
(December  16, 1861,  Boston.) 

II  Culm  of  coal  embraces  the  screenings  of  bituminous  as  well  as  of  anthracite  coal.  (Case  of  Odiorne  v. 
Rentoul,  U.  S.  C.  C,  March  10, 1870,  Boston.) 

If  Heads  cut  from  coral  for  jewelry  are  to  be  classified  under  this  paragraph.    (April  28, 1858.    Boston.) 

The  fact  that  coral  goods  are  gold-mounted,  and  are  to  be  used  for  the  adornment  of  the  person,  such 
ornamentation  not  being  sufficiently  material  to  change  their  character,  does  not  entitle  them  to  be  clas- 
sified as  jewelry.    (Nov.  2,  1864.    Boston.) 


417.  <; 


DIGEST  OF  STATUTES. 


29 


422.  Corks,*  and  cork  bark,  manufactured,  twenty-five  per  centum  ad  va- 
lorem. (1252.) 

423.  Crayons  of  all  kinds,  twenty  per  centum  ad  valorem.  (1255.) 

424.  Dice,  draughts,  cliess-men,  chess-balls,  and  billiard  and  bagatelle  balls, 
of  ivory  or  bone,  fifty  per  centum  ad  valorem.  (1314.) 

425.  Dolls  and  toys,  thirty-five  per  centum  ad  valorem.  (1260,  1439.) 

426.  Emery  grains  and  emery  manufactured,  ground,  pulverized,  or  refined, 
^one  cent  per  pound.   (12(35.) 

427.  Epaulets,  galloons,  laces,  knots,  stars,  tassels,  and  wings,  of  gold,  silver, 
>r  other  metal,  twent3'"-five  per  centum  ad  valorem.  (1267.) 

428.  Fans  of  all  kinds,f  except  common  palm  leaf  fans,  of  whatever  material 
somposed,  thirty- five  per  centum  ad  valorem.  (1270.) 

a.  Feathers  of  all  kinds,  crude  or  not  dressed^  colored  or  manufac 
tured,  twenty-five  per  centum  ad  valorem  ;  (1271.) 

b.  When  dressed^  colored^  or  manufactured,  including  dressed  and  fin- 
429.^       ished  birds,  for  milinery  ornaments,  and  artificial   and  ornamental 

feathers  and  flowers,  or  parts  thereof,  of  whatever  material  composed, 
for  millinery  use,  not  specially  enumerated  or  provided  for  in  this 
act,  fifty  per  centum  ad  valorem.  (1271.) 

430.  Finishing  powder,  twenty  per  centum  ad  valorem.  (1276  ) 

431.  Fire-crackers  of  all  kinds,  one  hundred  per  centum  ad  valorem.  (1277.) 

432.  Floor-matting  and  floor-mats,  exclusively  of  vegetable  substances, 
[twenty  per  centum  ad  valorem.  (1331.) 

433.  Friction  or  lucifer  matches  of  all  descriptions,  thirty-five  per  centum 
^ad  valorem.  (1147.) 

434.  Fulminates,  fulminating  powders,  and  all  like  articles,  not  specially 
j^^enumerated  or  provided  for  in  this  act,  thirty  per  centum  ad  valorem.  (1282.) 

435.  Fur,  articles  made  of,  and  not  specially  enumerated  or  provided  for  in 
"this  act,  thirty  per  centum  ad  valorem.  (1283) 

436.  Gloves,  kid  or  leather,  of  all  descriptions,  wholly  or  partially  mafiufac- 
ftured,  fifty  per  centum  ad  valorem.  (1287.) 

437.  Grease,J  all  not  specially  enumeratad  or  provided  for  in  this  act,  ten  per 
centum  ad  valorem.  (1290.) 

438.  Grindstones,  finished  or  unfinished,  one  dollar  and  seventy-five  cents 
^perton.  (1291.) 

439.  Gunpowder,  and  all  explosive  substances  used  for  mining,  blasting,  ar- 
|tillery,  or  sporting  purposes,  when  valued  at  twenty  cents  or  less  per  pound, 
[six  cents  per  pound ;  valued   above  twenty  cents  per  pound,  ten  cents  per 

)ound.  (1293.) 

440.  Gun- wads,  of  all  descriptions,  thirty -five  per  centum  ad  valorem.  (1424.) 

441.  Gutta-percha,  manufactured,  and  all  articles  of,  not  specially  enumerated 
|or  provided  for  in  this  act,  thirty-five  per  centum  ad  valorem.  (1294.) 

442.  Hair,  human,  bracelets,  braids,  chains,  rings,  curls,  and  ringlets,  com- 
)osed  of  hair,  or  of  which  hair  is  the  component  material  of  chief  value,  thirty- 
Ive  per  centum  ad  valorem.  (1295.) 

443.  Curled  hair,  except  of  hogs,  used  for  beds  or  mattresses,  twenty-five  per 
fcentum  ad  valorem.  (1295.) 

444.  Human  hair,  raw,  uncleaned  and  not  drawn,  tvventy  per  centum  ad  va- 
lorem.    \X  clean  or  drawn,  hut  i\oi  manufactured,§  thirt}^  per  centum  ad  va- 

porem;  when  manufactured,  thirty-five  per  centum  ad  valorem.  (1295.) 

445.  Hair  cloth,  known  as  '*  crinoline  cloth,"  and  all  other  manufactures  of 


*  The  cost  of  baskets  containing  imported  corks  is  properly  charged  under  the  ninth  section  of  the  act 
)f  July  28, 18G6  (712,  Vol.  I.),  in  the  dutiable  value  of  the  corks.    (October,  5,  1870,  San  Fran.) 

t  Certain  fans,  furs,  jewelry,  combs,  brushes,  etc.,  in  miniature,  known  in  commerce  collectively  as 
'dolls'  wardrobe,"  held  to  be  properly  classified  as  toys.    (Feb.  4, 1870,  N.  Y.) 

X  Grease  rendered  from  hogs  which  died  in  Canada  while  in  transit  from  Chicago  to  Boston,  and  sent 
ack  to  Chicago,  was  admitted  free  of  duty.    (June.  29,  1866,  Chicago.) 

I  Hair  styled  by  the  importers  "  cheveux  bruts,"  but  returned  by  the  appraisers  as  human  hair,  cleansed, 
lyed,  and  fully  prepared  and  ready  for  braiding,  curling,  etc.,  was  classified  as  "human  hair  cleansed  or 
[prepared  for  use."    (July  27, 1860,  New  Orleans.), 


30  DIGEST  OF  STATUTES. 

hair  not  specially  enumerated  or  provided  for  in  this  act,  thirty  per  centum  ad 
valorem.  (1296.) 

446.  Hair  cloth,*  known  as  "  hair  seating,"  thirty  cents  per  square  yard. 
(1296.) 

447.  Hair  pencils,  thirty  per  centum  ad  valorem.  (1297.) 

448.  Hats,  and  so  forth,  materials  for:  Braids,  plaits,  flats,  laces,  trimmings, 
tissues,  willow  sheets  and  squares,  used  for  making  or  ornamenting  hats,  bon- 
nets, and  hoods,  composed  of  straw,  chip,  grass,  palm  leaf,  willow,  hair,  whale- 
bone, or  any  other  substance  or  material,  not  specially  enumerated  or  provided 
for  in  this  act,  twenty  per  centum  ad  valorem.  (1300.) 

449.  Hat  bodies  of  cotton,  thirty-five  per  centum  ad  valorem.  (1299.) 

450.  Hatters'  furs,  not  on  the  skin,  and  dressed  furs  on  the  skin,f  twenty 
per  centum  ad  valorem.  (1301.) 

451.  Hatters'  plush,  composed  of  silk  or  of  silk  and  cotton,  twenty-five  per 
centum  ad  valorem.  (1302.) 

452.  Hemp  seed  and  rape  seed,  and  other  oil  seeds  of  like  character,  other 
than  linseed  or  flaxseed,  one  quarter  of  one  cent  per  pound.  (1303.) 

453.  India-rubber  fabrics,  composed  wholly  or  in  part  of  India  rubber,  not 
specially  enumerated  or  provided  for  in  this  act,  thirty  per  centum  ad  valorem. 
(1307-8.) 

454.  Articles  composed  of  India  rubber,  not  specially  enumerated  or  pro- 
vided for  in  this  act,  twenty-five  per  centum  ad  valorem.  (1309.) 

455.  India-rubber  boots  and  shoes,  twenty-five  per  centum  ad  valorem. 
(1310.)  ^ 

456.  Inks  of  all  kinds  and  ink  powders,  tliirty  per  centum  ad  valorem. 
(1311.) 

457.  Japanned  ware  of  all  kinds,  not  specially  enumerated  or  provided  for 
in  this  act,  forty  per  centum  ad  valorem.  (1315.) 

458.  Jet,J  manufactures  and  imitations  of,  twenty-five  per  centum  ad  va- 
lorem.  (1317.) 

459.  Jewelry  of  all  kinds,§  twenty-five  per  centum  ad  valorem.  (1396.) 

460.  Leather,  bend  or  belting  leather,  and  Spanish  or  other  sole  leather,  and 
leather  not  specially  enumerated  or  provided  lor  in  this  act,  fifteen  per  centum 
ad  valorem.  (1319.) 

461.  Calfskins,  tanned,  or  tanned  and  dressed,  and  dressed  upper  leather  of 
all  other  kinds,  and  skins  dressed  and  finished,  of  all  kinds,  not  specially 
enumerated  or  provided  for  in  this  act,  and  skins  of  morocco,  finished,  twenty 
per  centum  ad  valorem.  (1319.) 

462.  Skins  for  morocco,  tanned,  but  unfinished,  ten  per  centum  ad  valorem. 
(1319.) 

463.  All  manufactures  and  articles  of  leather,  or  of  which  leather  shall  be  a 
component  part,  not  specially  enumerated  or  provided  for  in  this  act,  thirty  per 
centum  ad  valorem.  (1319.) 

464.  Lime,  ten  per  centum  ad  valorem.  (1325.) 

*  Selvedge  is  part  of  the  fabric,  and  to  be  included  in  the  measurement  of  the  width.    (S.  S.,  1877.) 

t  This  embraces  squirrels' tails,  dj^ed  or  dres.sed,  or  which,  although  not  dyed,  have  undergone  a  pro- 
cess beyond  the  raw  or  natural  condition,  which  has  cleansed,  softened,  prepared,  or  dressed  them,  so  that 
they  have  been  brought  to  a  state  fit  and  ready,  without  any  further  preparation,  to  be  used  as  imported. 
(June  8, 1867,  G.  K.)    Also  dressed  black  lambskins.    (August  5, 1870,  N.  Y.) 

X  Certain  bracelets  of  jet,  gold  mounted  or  ornamented,  held  to  be  properly  classified  as  manufactures  of 
jet,  and  not  entitled  to  entry  as  jewelry.    (December  3, 1863,  N.  Y.) 

^  "  The  '  cameo'  is  manufactured  of  a  material  composed  of  various  colored  layers,  and  so  carved  in  re- 
lief as  to  exhibit  difterent  colors  in  the  several  parts  or  elevations  of  the  work.  The  'cameo'  generally 
known  as  such  in  commerce  and  the  arts  is  manufactured  either  of  stone  or  shell,  but  always  exhibiting 
those  qualities  of  relief  and  colors.  Imitation  cameos  do  not  include  heads  with  more  or  less  ornament 
cut  from  coral  and  designed  for  breastpins.  The  articles  designated  '  imitations  of  cameos,'  as  known  in 
the  trade,  are  believed  to  be  usually  formed  out  of  porcelain,  or  some  other  plastic  material,  by  moulding 
or  pressure."     (April  23, 1858.  Boston.) 

Studs,  bracelets,  and  watch  chains  of  gold,  and  watch  chains  of  silver,  held  to  be  jewelry,  under  the  es- 
tablished and  accepted  commercial  meaning  of  the  term,  viz. :  "personal  ornaments  in  gold,  silver,  and 
precious  stones,"  and  previous  decisions  modified.    (November  20, 1869,  San  Francisco.) 

Mosaics  encased  in  German  silver,  ready  for  use,  with  but  the  slight  addition  of  a  pin  or  hook  to  convert 
them  either  into  breastpins  or  earrings  without  further  setting,  were  held  to  be  "  set ;"  and  the  plain  mode 
of  setting  did  not  remove  them  from  this  classification.    (January  26, 1861,  N.  Y.) 

As  to  cameos  and  mosaics  in  frames  or  settings  other  than  metal,  see  note  to  paragraph  367. 


DIGEST  OF  STATUTES.  81 

465.  Garden  seeds,  except  seed  of  the  sugar  beet,  twenty  per  centum  ad  va- 
lorem. (1388.) 

466.  Linseed  or  flaxseed,*  twenty  cents  per  bushel  of  fifty-six  pounds ;  but 
710  drawback  shall  be  allowed  on  oilcake  made  from  imported  seed.  (1326.) 

r  a.  Marl)lef  of  all  kinds,  in  block,  rough  or  squared,  sixty-five  cents  per 
I      cubic  foot;  (1329.) 

467.  <!  h.  Veined  marble,   sawed,   dressed,   or  otherwise,   including   marble 

slabs  and  marble  paving-tiles,  one  dollar  and  ten  cents  per  cubic 
>>     foot.  (1329.) 

468.  All  manufactures  of  marble  J  cot  specially  enumerated  or  provided  for 
in  this  act,  fifty  per  centum  ad  valorem.   (1329.) 

469.  Musical  instruments  of  all  kinds,§  twenty-five  per  centum  ad  valorem.|| 
(1339.) 

ra.  Faintings^^  in  oil  or  water  colors,  and  statuary'^'^  not  otherwise  pro- 
vided for,  thirty  per  centum  ad  valorem.  (1349.) 

470.  <J  b.  But  the  term  '^  statuary ^^^  as  used  in  the  laws  now  in  force  imposing 
duties  on  foreign  importations,  shall  be  understood  to  include  pro- 
fessional  productions  of  a  statuary  or  of  a  sculptor  only.  (1349.) 

4*71.  Osier,  or  Willow,  prepared  for  basket-makers'  use,  twenty-five  per  centum 
ad  valorem.  (1348.) 

472.  Papier-mache,  manufactures,  articles,  and  wares  of,  thirty  per  centum 
ad  valorem.  (1372.) 

.  a.  Pencils  of  wood  filled  with  lead  or  other  material  and  pencils  of  lead, 

473.  <      fifty  cents  per  gross  and  thirty  per  centum  ad  valorem  ;  (1378.) 
^b.  Pencil  leads,  not  in  wood,  ten  per  centum  ad  valorem,  (1379.) 

474.  Percussion  caps,  forty  per  centum  ad  valorem.  (1382.) 

475.  Philosophical  apparatus  and  instruments,  thirty-five  per  centum  ad  va- 
lorem. (1383.) 

,  a.  Pipes,f  f  pipe-bowls,  and  all  smokers'  articles  whatsoever,  not  specially 
.rjn  J  enumerated  or  provided  for  in  this  act,  seventy  per  centum  ad  va- 
^^'^•1      lorem;  (1385-6.) 

^b.  All  common  pipes  of  clay,  thirty-five  per  centum  ad  valorem.  (1386.) 

477.  Plaster  of  Paris,  when  ground  or  calcined,  twenty  per  centum  ad  valo- 
rem. (1389.) 

478.  Playing  cards,  one  hundred  per  centum  ad  valorem.  (1392.) 

479.  Polishing  powders  of  every  description,  by  whatever  name  known,  in- 


*  Grain  bags,  imported  from  Canada,  filled  wdth  flaxseed,  reported  by  appraisers  as  a  not  unusual  cover- 
ing, are  not  liable  to  duty  as  bags.    (April  10,  1868,  Boston.) 

t  In  measuring  marble  in  blocks  to  ascertain  dutiable  quantity,  an  allowance  may  be  made  for  the  rough 
outsides,  in  accordance  with  the  mercantile  usage  of  the  port,  not  to  exceed,  however,  one  inch  on  each 
end  and  three-quarters  of  an  inch  on  each  of  the  four  sides.    (November  16, 1870,  Bait.  Syn.  Ser.,  756.) 

X  Certain  marble  grifiins,  found  to  be  parts  of  mantels,  were  held  to  be  properly  classified  as  "manufac- 
tures of  marble"  under  this  clause.    (March  1, 1870,  Philadelphia.) 

§  Parts  of  musical  instruments,  or  articles  appertaining  thereto,  and  which  cannot  be  used  for  any  other 

Surpose,  such  as  bows,  tail-pieces,  bridges,  pegs  or  screws,  for  violins,  or  mouth-pieces  or  keys'  for  wind 
istruments,  and  all  other  articles  or  parts  necessary  to  render  the  instrument  complete  and  fit  for  use, 
(provided  they  are  not  otherwise  specified  in  the  tariff,  come  within  this  provision,  although  the  date  of 
importation  of  such  aiticles,  or  parts,  may  be  distinct  from  that  of  the  body  or  frame  of  the  instrument. 
(Tr,  Reg.,  p.  576  ) 

11  A  bird  musical  box,  being  in  realitv  a  gold  snuff  box  with  musical  attachment,  held  not  to  belong  to 
the  class  of  musical  instruments  provided  for  in  schedule  E  of  the  tariff"  act  of  1857;  but  to  "manufactures 
not  otherwise  provided  for  of  brass,  copper,  gold,"  etc.    (May  18,  1859,    N.  Y.    See  also  note  to  231,  Vol.  I.) 

l!  Portraits  "  done  in  silk"  are  not  to  be  considered  paintings.    (Tr.  Reg.,  p.  581.) 

Geneva  enamelled  paintings  not  to  be  classified  with  paintings  under  this  paragraph.  (March  3, 1858, 
N.  Y.) 

Nor  small  porcelain  slates  artisticallv  painted  for  personal  ornaments.    (March  23, 1870,  N.  Y.) 
,0*  ^^■^t^^fy.  tlie  work  of  foreign  artists,  when  imported  for  the  use  of  individuals,  is  dutiable.    (Oct.  22, 
1854,  N .  Y.) 

Tablets  handsomely  carved  in  basso  relievo  on  one  side,  like  tombstones,  are  not  statuary,  but  manufac- 
tures of  marble.    (June  28, 18.)9,  N.  Y.    See  also  June  29, 1859,  N.  Y.,  as  to  marble  tablets.) 

Vases  adorned  with  figures,  constituting  their  chief  value,  cannot  be  considered  statuary.  (Tr.  Reg. 
18;)7,  p.  589.) 

Nor  are  pedestals  which  are  neither  surmounted  nor  accompanied  by  statue  or  figure.    (Dec.  15, 1869, 

But  see  also  (3.  S.  693,  944,  and  2264.) 

tt  "  White  clay  pipes  with  India-rubber  bands  at  the  tip,  and  colored  clay  pipes,  are  not  the  articles  known 
and  commercially  recognized  as  '  common '  or  '  white  clay '  pipes ;  but  are  provided  for  in  the  clause,  '  on 
meerschaum,  wood,  porcelain,  lava,  and  all  other  tobacco-smokmg  pipes,'  etc."    (October  19, 1864,  N.  Y.) 


483  J 


32  DIGEST  OF  STATUTES. 

eluding  Frankfort  black,  and  Berlin,  Chinese,  fig,  and  wash  blue,  twenty  per 
centum  ad  valorem.  (1394.) 

480.  Precious  stones*  of  all  kinds,  ten  per  centum  ad  valorem.f  (1396  ) 

481.  Rags,  of  whatever  material  composed,  and  not  specially  enumerated  or 
provided  for  in  this  act,  ten  per  centum  ad  valorem.  (1401.) 

482.  Rattans  and  reeds,  manufactured,  but  not  made  up  into  completed 
articles,  ten  per  centum  ad  valorem.  (1403.) 

a.  Salt,  in  bags,  sacks,  barrels,  or  other  packages,  twelve  cents  per  one 

hundred  pounds ;  (1410.) 
h.  In  hulk,  eight  cents  per  one  hundred  pounds:  (1410.) 

c.  Provided^  That  exporters  of  meats,  whether  packed  or  smoked,  which 
have  been  cured  in  the  United  States  with  imported  salt,  shall,  upon 
satisfactory  proof,  under  such  regulations  as  the  Secretary  of  the 
Treasury  shall  prescribe,  that  such  meats  have  been  cured  with  im- 
ported salt,  have  refunded  to  them  from  the  Treasury  the  duties  paid 
on  the  salt  so  used  in  curing  such  exported  meats,  in  amounts  not 
less  than  one  hundred  dollars: 

d.  And  provided  further^  That  imported  salt  in  bond  may  be  used  in 
curing  fish  taken  by  vessels  licensed  to  engage  in  the  fisheries,  and 
in  curing  fish  on  the  shores  of  the  navigable  waters  of  the  United 
States,  under  such  regulations  as  the  Secretary  of  the  Treasury  shall 
prescribe; 

e.  And  upon  proof  that  the  salt  has  been  used  for  either  of  the  pur- 
poses stated  in  this  proviso,  the  duties  on  the  same  shall  be  re- 
mitted. 

484.  Scagliola,  and  composition  tops  for  tables  or  for  other  articles  of  furni- 
ture, thirty-five  per  centum  ad  valorem.  (1249,  1414.) 

485.  Sealing-wax,  twenty  per  centum  ad  valorem.  (1415.) 

486.  Shells,  whole  or  parts  of,  manufactured,  of  every  description,  not  speci- 
ally enumerated  or  provided  for  in  this  act,  twenty-five  per  centum  ad  valorem. 
(1417.) 

a.  Stones,  unmanufactured  or  undressed^  freestone,  granite,  sandstone, 
and  all  building  or  monumental  stone,  except  marble,  not  specially 
487.^      enumerated  or  provided  for  in  this  act,  one  dollar  per  ton  ;  (1428.) 

h.  And  upon  stones  as  above,  hewn^  dressed^  or  poli^hed^  tvventj^  per 
centum  ad  valorem.  (1816.) 

488.  Strings:  All  strings  of  catgut,  or  any  other  like  material,  other  than 
strings  for  musical  instruments,  twenty-five  per  centum  ad  valorem.  (1429, 1612.) 

489.  Tallow,  one  cent  per  pound.  (1433.) 

490.  Teeth,  manufactured,  twenty  per  centum  ad  valorem.  (1437.) 

f-a.  Umbrella  and  parasol  ribs,  and  stretcher  frames,  tips,  runners,  han- 

j       dies,  or  other  parts  thereof,  when  made  in  whole  or  chief  part  of 

.q,  J       iron,  steel,  or  any  other  metal,  forty  per  centum  ad  valorem  ;  (1444.) 

'  j  h.  Umbrellas,  parasols,  and   shades,  when  covered  with  silk  or  alpaca, 

fifty  per  centum  ad  valorem  ; 

^c.  All  other  umbrellas,  forty  per  centum  ad  valorem.  (1444.) 

492.  Umbrellas,  parasols,  and  sunshades,  frames  and  sticks  for^  finished  or 
unfinished,  not  specially  enumerated  or  provided  for  in  this  act,  thirty  per 
centum  ad  valorem.   (1445.) 

493.  Waste,  all  not  specially  enumerated  or  provided  for  in  this  act,  ten  per 
centum  ad  valorem.  (1450.) 

*  This,  under  the  earlier  decisiorw,  comprehended  only  such  stones  as  required  to  be  set  before  being 
worn.  Stone  rings  were  not  therefore  included  in  this  description,  being  an  article  ready  to  be  worn  with- 
out setting,  and  consequently  held  to  become  liable,  if  of  carnelian  or  other  stone  not  otherv/ise  provided 
for,  to  duty  as  an  unenumerated  article.    (Tr.  Reg.,  p.  586.) 

But  under  later  rulings  of  the  Department,  carnelian  rings  were  classified  as  jewelry,  and  held  to  be  liable 
to  duty  at  the  rate  of  twenty-five  per  centum.    (May  15, 186(5.    I).  &  O.) 

t  Cameos  and  mosaics  in  settings  or  frames  of  material  other  than  metal  are  to  be  regarded  as  unenume- 
rated articles  subject  ta20  per  centum.    (Tr.  Reg.,  pp.  559  and.  575.) 


DIGEST  OF  STATUTES.  33 

494.  Watches,  watch-cases,  watch-movements,  parts  of  watches,*  and  watch 
materials,  not  specially  enumerated  or  provided  for  in  this  act,  twenty-five  per 
centum  ad  valorem.  (1451.) 

495.  Webbing,  composed  of  cotton,  flax,  or  any  other  materials,  not  specially 
enumerated  or  provided  for  in  this  act,  thirty -five  per  centum  ad  valorem.  (1452.) 


The  Free  List. 

Sec.  2503.  The  following  articles  when  imported  shall  be  exempt  from  duty : 

496.  Albumen,  in  any  form  or  condition;  lactarine.  (1458.) 

497.  Aconite.    (1455.) 

498.  Ambergris.  (1466.) 

499.  Annato,  roncou,  rocou,  or  Orleans,  and  all  extracts  of.  (1474.) 

500.  Balm  of  Gilead.  (1485.) 

501.  Blood,  dried.  (1578.) 

502.  Bones,  crude,  not  manufactured,  burned,  calcined,  ground,  or  steamed. 
(1508.) 

503.  Bone-dust  and  bone-ash  for  manufacture  of  phosphate  and  fertilizers. 
(1509.) 

504.  Carbon,  animal,  fit  for  fertilizing  only.  (1508, 1767.) 

505.  Guano,  manures,  and  all  substances  expressly  used  for  manure.f  (1609, 
1767.; 

506.  Musk,  crude,  in  natural  pod.  (1677.) 

507.  Civet,  crude.  (1677.) 

508.  Cochineal.  (1549.) 

509.  Dyeing  or  tanning:  Articles  in  a  crude  state  used  in  dyeing  or  tanning, 
not  specially  enumerated  or  provided  for  in  this  act.  (1580.) 

510.  Fish-skins.  (1279.) 

511.  Hide-cuttings,  raw,  with  or  without  hair,  and  all  glue-stock.  (1619.) 
612.  Hoofs.  (1623.) 

513.  Horns,  and  parts  of  horns,  unmanufactured,  and  horn  strips  and  tips. J 
(1623.) 

514.  Ipecac.  (1633.) 

515.  Fish-sounds  or  fish-bladders.  (1636.)     * 

516.  Leather,  old  scraps,  (1651.) 

617.  Leeches.  (1653.) 

618.  Rennets,  raw  or  prepared.  (1727.) 

519.  Argal,  or  Argol,  or  crude  Tartar.  (1479.) 

520.  Assafoetida.  (1195.) 

521.  Barks,  Cinchona,  or  other  barks,  used  in  the  manufacture  of  quinia. 
(1491.) 

522.  Brazil  paste.  (1517.) 
623.  Camphor,  crude.  (1531.) 

524.  Cassia,  Cassia  buds.  Cassia  Vera,  unground.  (1121-2.) 

525.  Charcoal.  (1540.) 

526.  Cinnamon,  and  chips  of,  unground.  (1116.) 

527.  Cloves  and  clove  stems,  unground.  (1119-20.) 

*  Articles  of  spring  steel  requiring  further  manufacture  to  make  them  "  watch  springs"  are  not  "  parts 
of  watches;"  but  must  be  classifiea  as  "manufactures  of  stec4  not  otherwise  provided  for"  (December 4, 
1868,  New  York).  But  see  the  distinction  made  between  "finished  "  and  "  unfinished  parts."  (October  26, 1857, 
New  York.) 

"Watch  moA^ements"  were  classified  as  "watches"  under  the  act  of  1857— not  as  "watch  materials"  or 
"unfinished  parts  of  watches."    (October  26, 1857,  New  York.) 

But  "watch  hands"  and  "chain  hooks"  were  classified  as  "watch  materials  and  unfinished  parts  of 
watches"  under  the  same  act.    (October  26, 1867,  Boston.) 

t  Dung  salt,  capable  of  other  uses  than  as  manure,  cannot  be  classified  under  this  clause;  nor  if  it  con- 
tain over  thirty  per  cent,  of  free  potash.  (November  20, 18t)lt,  August  2, 1870,  Baltimore.) 

t  Horns  of  tiie  stag  or  bufialo,  cut  into  lengths  for  packing,  are  not  removed  from  this  classification.  (Tr, 
Reg.,  p.  571.) 

3 


34  DIGEST  OF  STATUTES. 

628.  Cocculus  indicus.  (1548.) 

629.  Cudbear.  (1568.) 

630.  Curry  and  Curry  powder.  (1570.) 

631.  Cutch.  (1535.) 

632.  Divi-divi.  (1575.) 

633.  Dragon's  blood.  (1576.) 

634.  Ergot.   (1583.) 

635.  Gambler.  (1778.) 

636.  Ginger-root,  unground.  (1602.) 

637.  Indigo  and  artificial  indigo.  (1630.) 

638.  Iodine,  crude.  (1632.) 

639.  Jalap.  (1639.) 

640.  Kelp.  (1645.) 

641.  Lac  dye,  crude,  seed,  button,  stick,  and  shell.  (1647.) 

642.  Lac  spirits.  (1648.) 

643.  Lemon  juice  and  lime  juice.  (1322.) 

544.  Licorice  root,  unground.   (1654.) 

545.  Litmus,  prepared  or  not  prepared.  (1657.) 

546.  Mace.  (1117.) 

647.  Madder,  and  munjeet  or  Indian  madder,  ground  or  prepared,  and  ex- 
tracts of.  (1661.) 

648.  Manna.  (1664.) 

649.  Myrobolan.  (1497.) 

650.  Orchil,  or  orchil  liquid.  (1691.) 

651.  Nutmegs.  (1118.) 

652.  Nux  vomica.  (1682.) 

653.  Ottar  of  roses.  (1686.) 

654.  Salacine.  (1737.) 
Oils: 

555.  Almond.  (1686.) 

556.  Amber,  crude  and  rectified.  (1686.) 

657.  Ambergris.  (1686.) 

658.  Anise,  or  anise  seed.  (1686.) 

659.  Aniline,  crude.  (1471.) 

560.  Aspic,  or  spike  lavender.  (1686.) 
661.  Bergamot.  (1686.) 

562.  Cajeput.  (1686.) 

563.  Caraway.  (1686.) 

564.  Cassia  and  cinnamon.  (1686.) 

565.  Cedrat.  (1686.) 

566.  Chamomile.  (1686.) 

567.  Citronella,  or  lemon  grass.  (1686.) 

568.  Civet.  (1686.) 

569.  Fennel.  (1686.) 

570.  Jasmine,  or  jasimine.  (1686.) 

571.  Juglandium.  (1686.) 

572.  Juniper.  (1686.) 

573.  Lavender.  (1686.) 
674.  Lemon.  (1345.) 

575.  Limes.  (1345.) 

576.  Mace.  (1686.) 
677.  Neroli,  or  orange  flower.  (1345.) 

578.  Orange.  (1345.) 

579.  Palm  and  cocoanut.  (1697.) 

580.  Poppy.  (1686.) 

581.  Rosemary  or  anthoss.  (1686.) 

582.  Sesame  or  sesamum-seed,  or  bene.  (1686.) 
683.  Thyme  or  origanum,  red  or  white,  valerian.  (1686.) 


DIGEST  OF  STATUTES.  35 

584.  Pepper,  MTi^rown^Z,  of  all  kinds.  (1114.) 
685.  Pimento,  unground.  (1114.) 

586.  Saffron  and  saftlower,  and  extract  of,  and  saffron  cake.  (1733-4.) 

587.  Selep,  or  saloup.  (1738.) 

588.  Storax,  or  styrax.  (1764.) 

589.  Turmeric.  (1784.) 

590.  Turpentine,  Venice.  (1789.) 

591.  Valonia.  (1497.) 

592.  Vegetable  and  mineral  wax.  (1792,  1816.) 

593.  Wood  ashes,  and  lye  of,  and  beet-root  ashes.  (1796.) 

594.  Acids  used  for  medicinal,  (1182)  chemical,  or    manufacturing  pur- 
poses, (1454.)  not  specially  provided  for  or  enumerated  in  this  act. 

595.  Alizarine,  natural  or  artificial.  (2186.) 

596.  Agates,  unmanufactured.  (1457.) 

597.  Apatite.  (1709.) 

598.  Asbestos,  unmanufactured.  (1484.) 

599.  Arsenic.  (1480) 

600.  Antimony  ore,  crude  sulphide  of.  (1476.) 

601.  Arsenic,  sulphide  of,  or  orpiment.  (1693.) 

602.  Arseniate  of  aniline.  (1481.) 

603.  Baryta,  carbonate  or  witherite.  (1412.) 

604.  Bauxite. 

605.  Aniline  salts  or  black  salts  and  black  tares.  (1503-4.) 

606.  Bromine.  (1523.) 

607.  Cadmium.  (1529.) 

608.  Calamine.  (1530.) 

609.  Cerium.  (1068  or  1334.) 

610.  Cobalt,  as  metallic  arsenic.  (1334.) 

611.  Chalk  and  cliff-stone,  unmanufactured.  (1538.) 

612.  Feldspar.  (1273.) 

613.  Cryolite  or  kryolith.  (1646). 

614.  Iridium.  (1634.) 

615.  Kieserite.  (1334.) 

616.  Kyanite  or  cyanite,  and  kainite.  (1572.) 

617.  Lime,  citrate  of.  (1544.) 

618.  Lime,  chloride  of,  or  bleaching  powder,  (1542.) 

619.  Magnesium.  (1334.) 

620.  Magnesite,  or  native  mineral  carbonate  of  magnesia.  (1327.) 

621.  Manganese,  oxide  and  ore  of.  (1B63.) 

622.  Mineral  waters,  all  not  artificial.  (1672.) 

623.  Osmium.  (1694.) 

624.  Palladium.  (1696.) 

625.  Paraflfine.  (1378.) 

626.  Phosphates,  crude  or  native,  for  fertilizing  purposes.  (1709.) 

627.  Potash,  muriate  of.  (1717.) 

628.  Plaster  of  Paris  or  sulphate  of  lime,  unground.  (1711.) 

629.  Quinia,  sulphate  of,  salts  of,  (2292.)  and  cinchonidia.  (1332.) 

630.  Soda,  nitrate  of,  or  cubic  nitrate.  (1679  ) 

631.  Strontia,  oxide  of,  and  proto-oxide  of  strontian,  (1766.)  and  strontianite, 
or  mineral  carbonate  of  strontia.  (1334.) 

632.  Sulphur,  or  brimstone,  not  specially  enumerated  or  provided  for  in  this 
act.  (1522.) 

633.  Sulphur  lac  or  precipitated.  (1649.) 

634.  Tripoli.  (1783.) 

635.  Uranium,  oxide  of,  (1788.)  verdigris  or  subacetate  of  copper.  (1790.) 
636.*  Drugs,  barks,  beans,  berries,  balsams,  buds,  bulbs,  and  bulbous  roots 

*  The  editor  has  found  great  difficulty  in  arriving  at  a  conchision  satisfactory  to  himself,  as  to  the  proper 
construction  of  paragraphs  94  and  636  of  this  act.    The  fact  that  the  former  is  placed  in  the  schedule  of 


36  DIGEST  OF  STATUTES. 

and  excrescences,  such  as  nut-galls,  fruits,  flowers,  dried  fibers  ;  grains,  gums 
and  gum-resin  ;  herbs,  leaves,  lichens,  mosses,  nuts,  roots,  and  steins  ;  spices, 
vegetables,  seeds  aromatic,  and  seeds  of  morbid  growth  ;  weeds,  woods  used 
expressly  for  dyeing,  and  dried  insects — any  of  the  foregoing,  of  which  are  not 
edible  and  are  in  a  crude  state,  and  not  advanced  in  value  or  condition  by  re- 
fining or  grinding,  or  by  other  process  of  manufacture,  and  not  specially  enu- 
merated or  provided  for  in  this  act.  (1262,  1594.) 

637.  Vaccine  virus.  (1566.) 

638.  Crude  minerals,  not  advanced  in  value  or  condition  by  refining  or  grind- 
ing, or  by  other  process  of  manufacture,  not  specially  enumerated  or  provided 
for  in  this  act.  (1334.) 

Sundries. 

639.  Aluminium.  (1464.) 

640.  Amber  beads  and  gum.  (1465-7.) 

641.  Animals*  brought  into  the  United  States  temporarily,  and  for  a  period 
not  exceeding  six  months,  for  the  purpose  of  exhibition  or  competition  for  prizes 
oflTered  by  any  agricultural  or  racing  association;  but  a  bond  shall  be  first  given 
in  accordance  with  the  regulations.  (1472.) 

,  a.  Animals  specially  imported  for  breeding  purposes,t  shall  be  admitted 
free  upon  proof  thereof  satisfactory  to  the  Secretary  of  the  Treasury, 
and  under  such  regulations  as  he  may  prescribe;  (1473.) 
h.  And  teams  of  animals,  including  their  harness  and  tackle  and  the 
642.^  vehicles  or  wagons  actually  owned  by  persons  emigrating  from 
foreign  countries  to  the  United  States  with  their  families,  and  in 
actual  use  for  the  purpose  of  such  emigration,  shall  also  be  admitted 
free  of  duty,  under  such  regulations  as  the  Secretary  of  the  Treasury 
may  prescribe.  (1473.) 

643.  Asphaltum  (1194.)  and  bitumen,  (1334.)  crude. 

644.  Arrowroot.  (1193.) 

645.  Articles  imported  for  the  use  of  the  United  ^i2iiQ&,X  provided  that  the 
price  of  the  same  did  not  include  the  duty.  (1483.) 

646.  Bamboo  reeds,  no  further  manufactured  than  cut  into  suitable  lengths 
for  walking  sticks  or  canes,  or  for  sticks  for  umbrellas,  parasols,  or  sunshades. 
(1487.) 

647.  Bamboo,  unmanufactured.^  (1488.) 

648.  Barrels  of  American  manufacture, ||  exported  filled  with  domestic  petro- 
leum, and  returned  empty,  under  su(3h  regulations  as  the  Secretary'  of  the 
Treasury  may  prescribe,  and  without  requiring  the  filing  of  a  declaration  at 
time  of  export  of  intent  to  return  the  same  empty.  (1489.) 


"  Chemica;  Products."  and  the  latter  in  the  corresponding  division  of  the  "  Free  List,"  embracing  only 
products  similar  to  those  in  the  former,  and  that  both  are  expressly  restricted  to  articles  "no/ ediWe;'*  as 
well  as,  that  the  provisions  in  other  parts  of  the  act  for  articles  "  not  medicinal"  bearing  the  same  designa- 
tion or  coming  within  the  same  description  as  many  of  those  in  these  paragraphs,  seem  to  him.  to  indicate 
that  Congress  must  have  intended  to  limit  the  provisions  of  these  two  paragraphs  to  medicinal  articles, 
possibly  including  such  as  are  used  for  dyeing,  as  may  be  inferred  from  the  inclusion  of  "  woods  used  expressly 
for  dyeing,"  and  of  "  dried  insects."  The  other  provisions  above  referred  to  are,  especially,  405  for  "  bulbs 
and  bulbous  roots,  not  medicinal;"  465  for  "garden  seeds;"  760  for  plants,  trees,  and  shrubs  of  all  kinds, 
n.  o.  p.  f.,  and  "  seeds  of  all  kinds  except  medicinal  seeds,"  etc. 
*  Horses  exported  to  be  trained,  may  be  returned /ree  under  this  provision,  (S.  S.,  2190.) 
t  "Live  stock,  imported  f(ir  breeding  purposes,  wlielherfor  the  importer's  own  use  or  for  sale,  are  entitled  toj 
free  entry  under  this  clause."    (Feb.  3, 1871,  N.  O.) 

I  Property  imported  for  tlie  use  of  the  government  is  not  liable  to  duty.    (U.  S.  v.  Lutz,  2  Bl.  C  C.  383.) 
\  Unmanufactured  bamboo  which  may  be  manufactured  into  umbrella  sticks  or  canes  or  used  for  whipl 

handles,  remains  bamboo  as  designated  in  this  section,  until  the  process  to  convert  it  into  these  articled 
has  commenced.  (September  12, 1865,  N.  Y.)  But  bamboo-reeds  trimmed  at  joints,  and  requiring  but  littlO| 
labor  to  fit  them  for  fishing-rods,  were  subjected  to  thirty  per  cent,  duty  under  the  act  of  1846.  (July  17.^ 
1857,  N.Y.) 

II  "  Barrels  of  American  manufacture  exported  filled,  to  be  entitled  to  free  entry  on  return,  must  be  returnee 
as  barrels,  and  not  as  parts  of  barrels,  and  must  have  the  internal  revenue  mark  erased  at  the  expense  of  th< 
importer,  before  delivery.  If  the  hoops,  heads,  and  staves  of  such  barrels  are  detached  and  returned 
♦shooks,'  they  are  dutiable."    (March  26,  27,  30, 1868,  to  D.  S.  M.  &  Coll.,  N.  Y.) 


DIGEST  OF  STATUTES. 


37 


a.  Articles  the  growth,  produce,  and  manufacture*  of  the  United  States, 
when  returned  in  the  same  condition1[  as  exported.  (1482.) 

b.  Casks,  barrels,  carboys,  bags,  and  other  vessels  of  American  manu- 
facture, exported  filled  witli  American  products,  or  exported  empty 
and  returned  filled  with  foreign  products,  (1468,  2191.)  including 

649.^      shooks  when  returned  as  barrels  or  boxes,  (2191.) 

c.  But  proof  of  the  identity  of  such  articles  sliall  be  made  under  regu- 
lations to  be  prescribed  by  the  Secretary  of  the  Treasury; 

d.  And  if  any  of  such  articles  are  subject  to  internal  tax  at  the  time  of 
exportation,  such  tax  shall  be  proved  to  have  been  paid  before  ex- 

^     portation  and  not  refunded.  (1482.) 

650.  Bed-feathers  and  downs.  (1493.) 

651.  Bells, J  broken,  and  bell-metal  broken  and  fit  only  to  be  re-manufactured. 
(1495.) 

652.  Birds,  stuflTed.  (1499.) 

653.  Birds,  and  land  and  water  fowls.  (1189,  1500.) 

654.  Bismuth.  (1501.) 

655.  Bladders,  crude,  and  all  integuments  of  animals  not  specially  enumerated 
or  provided  for  in  this  act.  (1505.) 

656.  Bologna  sausages.  (1506.) 

657.  Bolting  cloths.  (1*507.) 

658.  Books,  (1510.)  engravings,  bound  or  unbound,  etchings,  maps,  and 
charts,  (1210,)  which  shall  have  been  printed  and  manufactured  more  than 
twenty  years  at  the  date  of  importation. 

659.  Books,  maps,  and  charts  imported  by  authority  or  for  use  of  the  United 
Jtates  or  for  the  use  of  the  library  of  Congress  ;  but  the  duty  shall  not  have 
)een  included  in  the  contract  of  price  paid.  (1511.) 

660.  Books,  maps,  and  charts  specially  imported,  not  more  than  two  copies 
in  any  one  invoice,  in  good  faith,  for  the  use  of  any  society  incorporated  or 


*  Held  that  the* terms  "growth,  produce,  and  manufacture  of  the  United  States,"  used  here,  have  the 
ime  meaning  as  those  used  in  former  acts  on  the  subject,  viz. :  "growth,  product,  or  manufacture  of,  &c." 
"larch  30, 1872,  Bost.    Syn.  Ser.,  1082.) 

The  scrap  iron  of  a  U.  S.  built  vessel  sold  abroad  and  broken  up  there  is  liable  to  duty  on  reimportation, 
'lay  25, 1870,  N.  &  Co.    Syn.  Series,  780.) 

Organ  pipes  of  domestic  origin,  voiced  and  fitted  into  an  organ  abroad,  not  exempt  from  duty.    (Sept.  6, 
J.1870,  Chicago.    Syn.  Ser.,  732.) 

Animals  raised  in  the  U.  S.,  taken  to  New  Brunswick,  and  used  there  temporarily,  cannot  be  returned  to 
le  U.  S.  without  payment  of  duties,  except  the  proper  evidence  of  domestic  origin  and  exportation  is  pro- 
luced.    (Dec.  14, 1870,  Bangor.) 

.  t  Machinery  of  American  manufacture  returned  broken  and  unfit  for  use  as  machinery',  classified  as 
'Iron,  old  or  scrap :"  and  cannot  be  entered  under  ^  649  a.    (April  20, 1858,  New  York,  and  Tr.  Reg.,  p.  577.) 

Ale  of  American  manufacture  exported  and  returned  sour,  admitted  free  ot  duty  on  compliance  with 

^uirements  of  law,  etc.    (February  2, 1865,  Hon.  Ira  Harris.) 

Two  of  '  Wise's  Portable  Stamps'  (machinery  for  crushing  ore)  were  taken  to  Canada,  and  there  used 
)r  a  few  days.    On  reimportation  held  that  such  use  is  sufficient  to  render  this  provision  of  law  inappli- 

Ible  to  them."    (April  28, 1865,  Fr.  J.) 

So  of  stove  patterns  sent  to  Canada  to  clean  and  wax  and  have  castings  taken  from  them,  etc.    (Septem- 

8r  4, 1865,  B.  &  P.) 

So  also  as  to  certain  machinery  and  mud  tubs  used  in  Canada  and  returned  to  United  States;  (February 
',1866,  F.  &  H.)  and  as  to  United  States  made  locomotive  engines  used  in  Canada,  (April  18, 1870,  C.  S.) 

Id  as  to  patterns  imported  from  Canada  for  temporary  use  and  to  be  returned.    (April  19, 1870,  Rochester.) 

Where  barrels  of  American  manufacture  are  shipped  to  Cuba  empty,  then  filled  with  molasses  and 
)ught  back  to  the  United  States,  the  duty  is  to  be  levied  upon  the  value  of  the  barrels,  as  well  as  upon 

le  molasses.    (Knight  v.  Schell.  24  How.,  o26;  Belcher  v.  Linn,  Ibid.  533.) 

In  the  case  of  a  reimportation  of  spices  ground  in  the  United  States,  the  Department  held,  that  they  were 

ible  to  duty  under  its  previous  rulings  in  similar  cases,  to  wit :  that  unless  the  character,  quantity,  and 

mdition  of  an  article  have  been  so  entirely  changed  by  manufacture  as  to  merge  its  distinctiveness  in  a 
lew  article,  it  remains  intact  and  liable  to  duty  as  originally  classified.    (November  27, 1865,  M.  &  B.) 

But  "the  cutting-over,  re-sewing,  and  re-making  of  secondhand  sacks  and  bags  of  foreign  material  in  the 
Jnited  States,  constitute  them  'manufactures  of  the  United  States,'  so  as  to  entitle  them  to  free  entry; 
jvided  no  drawback  or  bounty  has  been  allowed  thereon,  nor  any  internal  revenue  tax  refunded,  and 
regulations  prescribed  for  identification  have  been  complied  with."  (June  17, 1868,  to  Gen.  Appraiser, 
lew  Orleans.) 

American  goods  (books)  exported  by  mail  cannot  be  returned  free  of  duty,  because  of  the  impracticability 

'  securing  evidence  of  identity  of  condition,  as  required  by  the  General  Regulations.     (July  1, 1868,  J. 
B.) 

American  machinery  used  abroad  is  not  returned  in  same  condition  as  when  exported.  (November  9, 
"39,  G.  L.) 

Old  type  of  American  manufacture  imported  to  be  recast  and  returned  to  country  of  exportation  are 
Chargeable  with  duty :  and  no  drawback  of  duties  can  be  allowed  on  their  exportation  as  new  type ;  their 
condition  being  essentially  changed.    (Tr,  Reg.,  p.  578) 

t  Parts  of  broken  cannon  imported  as  "  old  bronze  bell-metal,"  and  differing  materially  from  the  alloy 
known  as  bell-metal,  were  classified  as  "metal  unmanufactured  not  otherwise  provided  for."  (March  4, 
1864,  N.  Y.) 


38  ^  DIGEST  OF  STATUTES. 

established  for  philosophical,  literary  or  religious  purposes,*  or  for  the  encour- 
agement of  the  fine  arts,  or  for  the  use  or  by  order  of  any  college,  academy, 
school,  or  seminary  of  learning  in  the  United  States.  (1512.) 

661.  Books,  professional,  of  persons  arriving  in  the  United  States.  (1513.) 

662.  Books,  household  effects,  or  libraries,  or  parts  of  libraries,  in  use,  of 
persons  or  families  from  foreign  countries,  if  used  abroad  by  them  not  less 
than  one  year,  and  not  intended  for  any  other  person  or  persons,  nor  for  sale. 
(1514.) 

663.  Breccia,  in  blocks  or  slabs.  (1520.) 

664.  Brime.  (1521.) 

665.  Brazil  pebbles  for  spectacles,  and  pebbles  for  spectacles  rough.  (1518) 

666.  Bullion,  gold  and  silver.  (1525.) 

667.  Burgundy  pitch.  (1526.) 

668.  Burr  stone,  in  blocks,  rough  or  unmanufactured,  and  not  bound  up  in 
mill-stones.  (1527.) 

669.  Cabinets  of  coins,  medals,  and  all  other  collections  of  antiquities.  (1528.) 

670.  Castor  or  castoreum.  (1534.)    • 

671.  Catgut  strings,  or  gut-cord,  for  musical  instruments.  (1536.) 

672.  Catgut  or  whip-gut,  unmanufactured.  (1537.) 

673.  Coal,  anthracite.  (1545.) 

674.  Coal-stores  of  American  vessels,  but  none  shall  be  unloaded.     (1546.) 

675.  Cobalt,  ore  of    (1547.) 

676.  Cocoa,  or  cacao,  crude,  and  fibre,  leaves,  and  shells  of.  (1550.) 

677.  Coffee.  (1551.) 

678.  Coins,  gold,  silver,  and  copper.f  (1552.) 

679.  Coir  and  coir  yarn.  (1653.) 

680.  Copper,  old,  taken  from  the  bottom  of  American  vessels  compelled  by 
marine  disaster  to  repair  in  foreign  ports.  (1»560.) 

681.  Copper,  when  imported  for  the  United  States  mint.  (1561.) 

682.  Coral,  marine,  unmanufactured.  (1562.) 

683.  Corkwood,  or  coik-hsirk,  unmanufactured.  (1563.) 

684.  Cotton.  (1564.) 

685.  Curling-stones,  or  quoits.  (1569.) 

686.  Cuttle-fish  bone.  (1571). 

687.  Diamonds,  rough  or  uncut,  including  glaziers'  diamonds.  (1573.) 

688.  Diamond  dust  or  bort.J  (1574.) 

689.  Dyeing  or  tanning  articles,  in  a  crude  state,  used  in  dyeing  or  tanning, 
not  specially  enumerated  or  provided  for  in  this  act.  (1580.) 

690.  Eggs.  (1581.) 

691.  Esparto  or  Spanish  grass,  and  other  grasses,  and  pulp  of,  for  the  manu- 
facture of  paper.  (1584.) 

692.  Emery  ore.  (1265.) 

693.  Fans,  common  palm-leaf.  (1585.) 

694.  Farina.  (1586.) 

*  Books  imported  by  religious  societies  for  distribution,  do  not  come  within  this  provision.  (May  14, 
186S,  N.  Y.) 

Bibles  and  other  books  imported  in  good  faith  for  the  use  of  Sunday-schools  in  the  United  States  admit- 
ted free  of  duty  on  requisite  proof.    (October  12, 1867.) 

But  if  for  distribution  among  the  scholars  they  are  subject  to  duty.    (October  31, 1867.) 

A  distinction  is  made  between  books  imported  to  be  used  by  Sunday-schools,  and  books  imported  for  dis- 
tribution among  the  scholars.  In  the  one  case  they  remain  the  property  of  the  schools ;  in  the  other  they 
become  the  property  of  the  scholars.    (March  11, 1868,  Detroit.) 

But  see  treasury  regulations  of  1857,  p.  598,  where  a  different  decision  is  made  as  to  books  imported  for 
distribution  among  the  students  of  a  college  as  premiums. 

Printed  music  in  books  or  otherwise,  is  not  entitled  to  free  entry  when  imported  for  the  use  of  any 
legally  incorporated  institution  or  society.    (November  4, 1863,  G.  P.  S.,  and  April  29,  1868,  Bait.) 

Exemption  not  restricted  to  single  copies  of  books.    (January  10, 1870,  W.  &  Son.) 

t  Chinese  coin,  known  as  "  copper  cash,"  and  used  in  China  as  money  bv  count,  is  not  entitled  to  be  im- 

Sorted  free  of  duty  ;  it  is  liable  to  the  duty  of  old  copper.     (Cracker  v.  Redfield,  4  Bl.  C.  C.)    Coins  from 
hina,  composed  of  copper  and  brass,  not  entitled  to  free  entry  under  this  clause.    (Tr.  Reg.,  p.  562.) 
X  Bort.    The  American  Encyclopaedia  says  those  diamonds  that  are  unfit  (from  imperfection)  for  jewelry, 
are  sold  under  the  technical  name  of  "bort."    They  are  crushed  to  powder  aud  used  by  lapidaries.    The 
splinters  are  made  into  drills  for  piercing  holes  through  rubies,  etc. 


DIGEST  OF  STATUTES. 


39 


695.  Fashion-plates,  engraved  on  steel  or  on  wood,  colored  or  plain.*  (1587.) 

696.  Felt,  adhesive,  for  sheathing  vessels.f  (1588.) 

697.  Fibrin,  in  all  forms.  (1589.) 

698.  Fire-wood.  (1590.) 

699.  Fish,  fresh,  for  immediate  consumption. J  (1591.) 

700.  Fish,  for  bait.  (1592.) 

701.  Flint,  flints,  and  ground  flint-stones.  (1593.) 

702.  Fossils.  (1596.) 

703.  Fruit-plants,  tropical  and  semi-tropical,  for  the  purpose  of  propagation 
or  cultivation.  (1597.) 

704.  Fruits,  green,  ripe,  or  dried,  not  specially  enumerated  or  provided  for 
in  this  act.  (1281.) 

705.  Furs,  undr^sed.  (1598.) 

706.  Fur-skins  of  all  kinds,  not  dressed  in  any  manner.  (1598.) 

■707.  Glass,  broken  pieces,  and  old  glass  which  cannot  be  cut  for  use,  and  fit 
only  to  be  remanufactured.§  (1604.) 

708.  Glass-plate  or  disks,  unwrought,  for  use  in  the  manufacture  of  optical 
instruments.  (1286.) 

709.  Goat  skins,  raw.  (1605.) 

710.  Gold-beaters'  moulds,  and  gold-beaters'  skins.H  (1606.) 

711.  Gold-size.  (1607.) 

712.  Grease,  for  use  as  soap  stock  onl}^,  not  specially  enumerated  or  provided 
for.  (1608.) 

713.  Gunny  bags,  and  gunny  cloth,  old  or  refuse,  fit  only  for  remanufactur- 
ing.  (1611.) 

714.  Gut,  and  worm  gut,  manufactured  or  unmanufactured.  (1612.) 

715.  Guts,  salted.  (1613.) 

716.  Gutta-percha,  crude.  (1614.) 
a.  Hair,  horse  or  cattle,  and  hair  of  all  kinds,  cleaned  or  uncleaned, 

drawn  or  undrawn,  hut  unmanufactured^  not  specially  enumerated 
or  provided  for  in  this  act ;  (1615.) 
6.  Of  hogs,  curled  for  beds  and  mattresses,  and  not  fit  for  bristles. 

(1616.) 
Hide-rope.  (1620.) 

a.  Hides,^  raw  or  uncured,  whether  dry,  salted,  or  pickled,  and  skins, 
except  sheep-skins  with  the  wool  on ; 

b.  Angora  goat  skins,  raw^  without  the  wool,  unmanufactured  ; 

c.  Asses'  skins,  raw  or  unmanufactured.  (1621.) 
Hones  and  whetstones.  (1622.) 

721.  Hop-roots,  for  cultivation.  (1625.) 

722.  Hop-poles.  (1148.) 

723.  Ice.  (1627.) 

724.  India-rubber,  crwc?g,=*^*  and  milk  of.  (1628.) 

725.  India-raalacca  joints,  not  further  manufactured  than  cut  into  suitable 
lengths  for  the  manufactures  into  which  they  are  intended  to  be  converted. 
(1631.) 

726.  Ivory,  and  vegetable  ivor}',  unmanufactured.  (1638.) 


717. 


718. 


719. 


720. 


'  Colored  fashion-plates,  inclosed  in  illustrated  magazines,  but  separate  from  the  magazines,  are  entitled 
free  entry  under  this  clause ;  the  magazines  being  liable  to  25  per  centum  ad  valorem,  as  illustrated 
papers.    (Feb.  2,  1871,  N.  Y.) 

■  t  This  does  not  comprehend  "patent  asphalted  roofing  felt,"  or  any  other  felt  not  used  for  sheathing 
vessels,  within  the  meaning  and  intent  of  the  law.    (Tr.  Keg.,  p.  567.) 
X  "  By  the  phrase  '  daily  consumption,'  it  is  not  understood  that  the  fish  must  be  used  on  the  day  they  are 
nported;  but  if  there  is  reason  to  believe  that  they  are  to  be  used  within  a  short  time  while  fresh,  they 
llyould  be  entitled  to  free  entry."    (June  20, 1866,  Island  Pond.) 

F   §  Colored  glass,  in  long  round  pieces,  intended  for  manufacture  of  buttons  and  imitation  precious  stones, 
[does  not  come  within  this  classification.    (December  3, 18.39,  New  York.) 

An  article  styled  "gold-beaters'  skin,"  but  not  made  of  the  same  material,  nor  adapted  to  the  same 
[)urpose,  was  held  to  be  dutiable  as  a  manufacture  of  bladder.    (Feb.  9, 1869,  N.  Y.) 
f  This  embraces  all  skins  which  may  be  and  commonly  are  converted  into  leather.    (Dept.  Let.,  February 
'  1845,  Boston.) 

^  The  provision  of  the  Act  of  March  2, 1861,  for  "  india-rubber,  in  bottles,  slabs,  or  sheets  unmanufactured," 
ras  held  to  include  "  strips  "  unmanufactured.    (July  8, 1861,  N.  Y.) 


40  DIGEST  OF  STATUTES. 

727.  Jet,  unmanufactured.  (1640.) 

728.  Joss-stick,  or  joss-light.  (1641.) 
•729.  Junk,  old.  (1643.) 

730.  Lava,  unmanufactured.  (1650.) 

731.  Life-boats  and  life-saving  apparatus,  specially  imported  by  societies  in- 
corporated or  established  to  encourage  the  saving  of  human  life.  (1655.) 

732.  Lithographic  stones,  not  engraved.  (1656.) 
783.  Loadstones.  (1658.) 

734.  Logs,  and  round,  unmanufactured  timber,  not  specially  enumerated  or 
provided  for  in  this  act,  and  ship  timber,  and  ship  planking.  (1659.) 

735.  Macaroni  and  vermicelli.  (2178,  b.) 

736.  Magnets.  (1662.) 

737.  Manuscripts.  (1665.)  • 

738.  Marrow,  crude.  (1666.) 

739.  Marsh-mallows.  (1667.) 

740.  Medals  of  gold,  silver,  or  copper.  (1669.) 

741.  Meerschaum,  crude  or  raw.  (1670.) 

742.  Mica  and  mica  waste.  (1671.) 

743.  Models  of  inventions*  and  other  improvements  in  the  arts ;  but  no  ar- 
ticle or  articles  shall  be  deemed  a  model  or  improvements  which  can  be  fitted 
for  use.  (1673.) 

744.  Moss,  sea-weeds,  and  all  other  vegetable  substances  used  for  beds  and 
mattresses.  (1675.) 

745.  Newspapers  and  periodicals.  (1210.) 

746.  Nuts,  cocoa,  and  Brazil  or  cream.  (1681.) 

747.  Oakum.  (1684.) 

748.  Oil-cake.  (1685.) 

749.  Oil,  spermaceti,  whale,  and  other  fish  oils  of  American  fisheries,!  and 
all  other  articles  the  produce  of  such  fisheries.  (1687.) 

750.  Olives,  green  or  prepared.  (1688.) 

751.  Orange  and  lemon  peel,  not  preserved,  candied,  or  otherwise  prepared. 
(1689.) 

752.  Ores,  of  gold  and  silver.  (1692.) 

753.  Palm  nuts  and  palm-nut  kernels.  (1699.) 
a.  Paper-stock,  crude,  of  every  description,  including  all  grasses,  fibres, 

rags  of  all  kinds,|  other  than  wool,  waste,  shavings,  clippings,  old 
paper,  rope  ends,  waste  rope,  waste  bagging,  gunny  bags,  gunny 
cloth,  old  or  refuse,  to  be  used  in  making,  and  j?^  only  to  be  converted 
into  paper,  and  unfit  for  any  other  manufacture,  (1700.) 
h.  And  cotton  waste,  whether  Jor  paper -stock  or  other  purposes.  (1700.) 

755.  Parchment.  (1374.) 

756.  Pearl,  mother  of.  (1701) 

757.  Personal  and  household  effects,  not  merchandise,  of  citizens  of  the 
United  States  dying  abroad.  (1704) 

758.  Pewter  and  britannia  metal,  old,  and  fit  only  to  be  remanufactured.  (1706.) 

759.  Philosophical  and  scientific  apparatus,§  instruments,||  and  preparations, 

*  Machinery  imported  to  be  used  experimentally  and  fit  for  use  is  not  entitled  to  exemption  from  duty 
as  "models  of  invention."     (November  22, 1869,  New  Orleans.) 

Models  of  a  water-pressure  engine  imported  for  the  purpose  of  instruction,  etc.,  by  the  Massachusetts  In- 
stitute of  Technology,  was  held  to  be  properly  classified  as  "  philosophical  apparatus  and  instruments  im- 
ported for  the  use  of  a  seminary  of  learning."    (March  19, 1870,  A.  P.  R.) 

t  When  whales  are  caught,  and  oil  is  manufactured  by  the  crcAv  of  an  American  vessel,  the  oil  is  not 
subject  to  duty  as  the  produce  of  foreign  fishing,  though  owned  and  imported  by  persons  in  a  foreign  ser- 
vice.   (U.  S.  V.  Burdett,  2  Sum.,  336.)  * 

X  "  Forty  per  cent  of  woollen  rags  in  bundles  of  rags  for  the  manufacture  of  paper  is  too  large  a  propor- 
tion to  be  admitted  free  of  duty.  The  importer  should,  where  no  evidence  of  fraud  appears,  be  made  to 
separate  the  free  from  the  dutiable  rags  on  entry."    (December  28, 1868,  Rochester.) 

^  The  free  entry,  as  a  philosophical  apparatus,  of  a  machine  for  the  manufacture  of  drain  tile  pipes,  to  be 
used  to  illustrate  to  students  the  manner  of  moulding  drain  tubes  for  farm  use,  and  in  making  such  tubes 
for  the  illustration  of  the  effects  of  drainage  on  experimental  farm  of  the  University  of  Virginia,  refused. 
(September  15, 1870,  Prof.  J.  W.  M.) 

I  This  does  not  extend  to  musical  instruments.    (July  22, 1871,  N.  O.) 

There  is  no  law  to  authorize  the  free  entry  of  bells  and  appurtenances,  imported  for  the  use  of  churches 
or  other  religious  societies.    (October  7, 1870,  Rev.  C.  H.) 


754. 


DIGEST  OF  STATUTES.  41 

statuary,  casts,  of  marble,  bronze,  alabaster,  or  plaster  of  Paris,*  paintings, 
drawings,  and  etchings,  specially  imported  in  good  faith  for  the  use  of  any 
society  or  institution  incorporated  or  established  for  religious,  philosophical, 
educational,  scientific,  or  literary  purposes,  or  encouragement  of  the  fine  arts, 
and  not  intended  for  sale.  (1708.) 

760.  Plants,  trees,  shrubs,  and  vines  of  all  kinds  not  otherwise  provided  for, 
and  seeds  of  all  kinds,  except  medicinal  seeds  not  specially  enumerated  or  pro- 
vided for  in  this  act.  (1388.) 

761.  Plants,  trees,  shrubs,  roots,  seed  cane,  and  seeds  imported  by  the  De- 
partment of  Agriculture  or  the  United  States  Botanical  Garden.  (1710.) 

762.  Platina,  unmanufactured.  (1712.) 

763.  Platinum,  unmanufactured^-f  (1712.)  and  vases,  retorts,  and  other  appa- 
ratus, vessels,  and  parts  thereof,  for  chemical  uses.  (1713.) 

764.  Plumbago.  (1714.) 

765.  Polishing  stones.  (1715.) 

766.  Pulu.  (1718.) 

767.  Pumice  and  pumice  stone.  (1719.) 

768.  Quills,  prepared  or  unprepared.  (1722.) 

769.  Railroad-ties,  of  wood.  (1724.) 

770.  Rattans  and  reeds,  unmanufactured.  (1725.) 

771.  Regalia,J  and  gems,  statues,  statuary,  and  specimens  of  sculpture, 
where  specially  imported  in  good  faith  for  the  use  of  any  society  incorporated 
or  established  for  philosophical,  literary,  or  religious  purposes,  or  for  the  en- 
couragement of  the  fine  arts,  or  for  the  use  or  by  order  of  any  college,  acad- 
emy, school,  seminary  of  learning,  or  public  library  in  the  United  States. 
(1726.) 

772.  Root-flour.  (1730). 

773.  Rottenstone.    (1732.) 

774.  Sago,  sago  crude,  and  sago  flour.  (1735.) 

775.  Sauer-kraut.  (1742.) 

776.  Sausage  skins.  (1743.) 

777.  Sea-weed,  not  otherwise  provided  for.  (1745.) 

778.  Seed  of  the  sugar-beet.  (2191.) 

779.  Sharkskins.  (1749.) 

780.  Shells  of  every  description,  not  manufactured.^  (1750.) 

*  Includes  plaster  casts ;  but  photographs  and  lithographs  are  not  exempt  under  this  clause.  (October 
25, 1871,  Baltimore.    Syn.  Series,  943.) 

t  "  This  comprehends  platina  imported  either  in  ingots  or  in  the  form  of  sheets  used  in  the  manufacture 
of  retorts  and  other  vessels,  or  in  the  form  of  wire  used  by  dentists  in  the  manufacture  of  pivots  for  arti- 
ficial teeth  ;  or  generally  to  the  substance  platina  in  any  shape  or  form  not  constituting  an  article  suitable 
for  use  without  further  manufacture."    (Tr.  Reg.,  p.  581.) 

J  Does  not  embrace  an  altar  lamp  for  a  church  (S.  S.,  1710.) ;  nor  a  brass  lecturn  (S.  S.,  1826.).  But  see  also 
S.  S.,  205,  as  to  church  medals  and  candelabra. 

Dresses  imported  for  "Sisters  of  Charity"  who  were  nursing  the'  soldiers  in  the  hospitals  of  Philadelphia 
and  elsewhere,  were  held  to  be  dutiable.    (September  24, 1864,  N.  Y.) 

So  of  church  organs  (Dept.  Let.,  November  7, 1864,  Hon.  T.  O.  Howe),  and  of  cloth  imported  for  a  church 
or  charitable  association  (Tr.  Reg.,  p.  560),  and  gas  fixtures  for  a  church.    (Tr.  Reg.,  p.  571.) 

So  of  a  memorial  tablet  of  marble  and  brass  to  be  placed  in  a  church.     (November  29, 1869,  Phila.) 

Caen-stone  font  and  six. brass  flower- vases  for  a  church  held  dutiable.     (March  12, 1870,  Bait.) 

An  altar  and  appendages,  a  gift  to  an  academy,  held  dutiable.  (Dept  Let.,  December  5, 1864,  Ursuline 
Academy,  Alton. )  Also  painted  windows  for  churches.  (Tr.  Reg.,  p.  579.)  And  bells  for  churches.  (Tr. 
Reg.  p.  554.)  And  a  clock  imported  for  the  tower  of  a  cathedral.  (February  28, 1866,  Archbish.  S.)  And 
candlesticks,  church  ornaments,  etc.  (June  28, 1866,  Rev.  J.  B.)  So  also  of  glass  intended  to  be  used  for 
constructing  a  telescope  for  a  seminary  of  learning;  but  held,  that  a  finished  telescope,  imported  for  that 
purpose,  would  be  free.     (Tr.  Reg.,  p.  571.) 

A  marble  altar  with  statuary  carved  thereon,  and  imported  for  a  convent,  refused  free  entry  as  not  em- 
braced in  the  term  "  statuary  "  in  this  clause,  but  dutiable  as  a  manufacture  of  marble.  (April  4. 1871. 
N.  Y.) 

Paintings  on  glass,  for  churches,  free.    (January  25, 1870,  N.  Y.)  * 

The  term  "  Regalia,"  as  used  in  this  clause,  was,  September  30, 1864,  ruled  by  the  department  to  be  "  con- 
fined to  articles  worn  on  the  persons  of  priests  and  others  officiating,  or  used  by  hand  in  the  performance 
of  their  ceremonies."  A  silver  communion  service  imported  for  a  church  was  held  to  be  exempt  as  "  re- 
galia."   (September  1,  1869,  N.  Y.) 

This  term  does  not  include  brown  frieze  cloth  still  in  the  piece,  though  designed  for  the  manufacture  of 
priests'  gowns,  but  is  limited  as  above.    (August  25, 1868,  Rev.  Wra.  S.) 
,  Nor  cords  with  tassels  for  trimming  altars  or  pulpits.    (Jan.  3, 1870,  Port  Huron.) 

But  contra  as  to  altar  cloths.    (June 25, 1870,  Bait.) 

?  Shells  imported  as  articles  of  merchandise  for  sale,  and  that  have  undergone  anv  process  of  manufac- 
ture by  polishing  or  cutting,  are  liable  to  duty  at  35  per  centum.    (August  28, 1865.    R.  W.) 


42  DIGEST  OF  STATUTES. 

781.  Shingle-bolts  and  stave-bolts,  provided  that  heading-bolts  shall  be  held 
and  construed  to  be  included  under  the  term  stave-bolts.  (1751.) 

782.  Handle-bolts.  (2188.) 

783.  Shrimps,  or  other  shell-fish.  (1752.) 

784.  Silk,  raw,  or  as  reeled  from  the  cocoon,  but  not  doubled,  twisted,  or  ad- 
vanced in  manufacture  in  any  way.  (1753.) 

785.  Silk  cocoons,  and  silk  waste.  (1753.) 

786.  Silk-worms'  eggs.  (1754.) 

787.  Skeletons,  and  other  preparations  of  anatomy,  (1755.) 

788.  Skins,  dried,  salted  or  pickled.  (1756.) 

789.  Snails.  (1757.) 

790.  Soap-stocks.  (1758.)  , 
^     791.  Sodium.  (1068,  or  1334.) 

792.  Sparterre,  for  making  or  ornamenting  hats.  (1759.) 

793.  Specimens  of  natural  history,*  botany,  and  mineralogy,  when  imported 
for  cabinets,  or  as  objects  of  taste  or  science,  and  not  for  sale.  (1760.) 

794.  Spunk.  (1761.) 

795.  Spurs  and  stilts  used  in  the  manufacture  of  earthen,  stone,  or  crockery 
ware.  (2189.) 

796.  Straw,  unmanufactured.  (1765.) 

797.  Sugar  of  milk.  (1768.) 

798.  Sweepings  of  silver  and  gold.  (1769.) 

799.  Tamarinds.  (1771.) 

800.  Tapioca,  cassava,  or  cassada.  (1772.) 

801.  Tea.  (1773.) 

802.  Tea  plants.  (1774.) 

803.  Teasels.  (1775.) 

804.  Teeth,  unmanufactured.  (1776.) 

805.  Terra  alba,  aluminous.  (1777.) 

806.  Terra  japonica.  (1778.) 

^07.  Tin  ore,  bars,  blocks,  or  pigs,  grain  or  granulated.  (1780.) 

808.  Tonquin,  Tonqua,  or  Tonka  beans.  (1781.) 

809.  Tortoise  and  other  shells,  unmanufactured.  (1782.) 

810.  Turtles.  (1785.) 

811.  Types,  old,  and  j^^  only  to  be  remanufactured.  (1786.) 

812.  Umbrella  sticks,  crude,  to  wit,  all  partridge,  hair  wood,  pimento,  orange, 
myrtle,  and  all  other  sticks  and  canes  in  the  rough,  or  no  further  manufactured 
than  cut  into  lengths  suitable  for  umbrella,  parasol,  or  sunshade  sticks  or  walk- 
ing canes.  (1787.) 

813.  Vellum.  (1447.) 

814.  Wafers,  unmedicated.  (1791.) 
a.  Wearing  apparel,  in  actual  use,f  and  other  personal  effects  (not  mer- 
chandise), professional  books,  implements,  instruments,  and  tools  of 
trade,  occupation,  or  emplojment  of  persons  arriving  in  the  United 

815.^      States.  (1793.) 

.  But  this  exemption  shall  not  be  construed  to  include  machinery  or 
other  articles  imported  for  use  in  any  manufacturing  establishment, 
or  for  sale.  (1793.) 

*  This  does  not  embrace  wild  animals.  The  terra  "  specimens  of  natural  history."  comprehends  only- 
articles  imported  for  the  cabinet  of  the  naturalist,  and  has  no  application  to  living  animals.  (T.  R.,  p.  554.) 

t  Must  have  been  in  actual  use  by  the  persons  or  families  owning  them  for  at  least  one  year,  and  not 
intended  for  any  other  persons  or  for  sale.  Must  also  be  accompanied  by  the  owner.  (Tr.  Reg.,  pp,  571,  GOO, 
also  August  9, 1866,  Galveston;  and  September  23, 1869,  F.  M.  E.) 

Or  arrive  within  a  reasonable  time  before  or  after  his  arrival.  Five  or  six  months  cannot  be  considered 
a  reasonable  time.    (October  24, 1868,  Philadelphia.) 

"  Clothing  or  wearing  apparel,  or  personal  ornaments  accompanying  persons  arriving  in  the  United 
States,  cannot  be  admitted  free  of  duty,  unless  it  appear  by  declaration  of  the  party,  under  oath,  that  they 
have  been  in  his  or  her  actual  use."    (Tr.  Reg.,  p.  560.) 

"  Such  exemption  of  wearing  apparel  cannot  be  without  limit  as  to  the  character  and  quantity  of  the 
articles  which  are  to  be  admitted  to  free  entry ;  and  it  is  for  the  Department  or  its  officers  to  determine 


819.  [ 


DIGEST  OF  STATUTES.  43 

816.  Whalebone,  unmanufactured.  (1794.) 

817.  Woods,  poplar,  or  other  woods,  for  the  manufacture  of  paper.  (1797.) 

818.  Woods,  namely,  cedar,  lignumvitae,  lancewood,  ebony,  box,  granadilla, 
mahogany,  rosewood,  satinwood,  and  all  cabinet  woods,  unmanufactured. 
(1798.) 

a.  Works  of  art,  painting,*  statuarj^l  fountains,  and  other  works  of 
art,  the  production  of  American  artists.  But  the  fact  of  such  pro- 
duction must  be  verified  by  the  certificate  of  a  consul  or  minister 

whether  articles  for  which  exemption  is  claimed  are  entitled  thereto  under  a  reasonable  construction  of 

the  law. 

"  The  rule  by  which  the  Department  usually  determines  the  dutiable  or  free  character  of  wearing  apparel 
in  such  cases  is  as  follows : 

"  1st.  Did  the  owner  visit  the  foreign  country  for  the  purpose  or  with  the  direct  intention  of  purchasing 
the  article  or  articles  ? 

'*  2d.  Were  the  articles  intended  for  the  sole  use  of  the  person  purchasing  the  same  ? 

"  3d.  Was  such  purchase  actually  necessary  for  the  health  or  comfort  of  the  person  or  persons  purchasing 
the  same? 

"  These  questions  must  be  answered  under  oath."    (September  25, 1871,  J.  R.  W.) 

This  embraces  a  carriage,  wagon,  sleigh,  and  harness  used  abroad  by  one  immigrating  into  the  United 
States,  and  to  be  used  by  himself  here.  (June  3, 1862,  Oswego ;  and  September  23, 1868.  Bost.,  but  see  S.  S., 
2036.) 

Personal  effects  must  accompany  the  person  "  arriving."  (Dept.  Let.,  May  11, 1865,  Mrs.  J.  W.  B.  See 
also  October  21,  1871,  E.  S.  C.    Syn.  Ser.,  939.) 

Must  have  been  in  actual  use  abroad  or  in  the  United  Statesby  the  persons  owning  them,  prior  to  the 
shipment  from  the  foreign  port.    (Tr.  Reg.,  p.  600 ;  and  August  9, 18()6,  Galveston ;  and  Oclober  5, 1866,  T,  S.) 

"  Duty  must  be  demanded  on  all  watches  out  one  brought  into  the  United  States  by  a  single  passenger. 
Seizure  should  be  made  only  upon  denial  by  the  passenger  that  he  has  any  other,  or  upon  a  false  statement 
of  the  number  in  his  possession.  If  all  the  watches  are  old,  the  passenger  may  choose  the  one  to  be  treated 
as  personal  effects.  If  some  are  old  and  some  new,  the  new  are  to  be  included  among  those  to  be  treated 
as  subject  to  duty."    (July  14, 1868,  N.  Y.) 

"  An  ambrotype,  including  not  only  likenesses  of  the  owners,  but  pictures  of  sundry  accessories,  includ- 
ing a  landscape  of  a  foreign  country,  was  held  not  to  be  entitled  to  free  entry,  but  to  have  been  properly 
subjected  to  duty  of  twenty  per  centum."    (July  10, 1865,  J.  W.  S.) 

Iron  safes,  such  as  are  used  in  an  office  or  store,  are  not  entitled  to  free  entry  as  Immigrants'  effects. 
(September  28, 1868.    Boston.) 

" The  law  authorizing  the  admission  of  tools  of  trade  is  limited;  it  does  not  cover  machinery  or  any 
article  to  be  worked  by  any  other  than  manual  power  and  is  restricted  as  to  numbers,  quantity,  and  value, 
to  what  is  considered  reasonable  for  the  actual  use  of  the  person  to  whom  they  belong."  (January  17, 1865, 
D.  R. ;  also  Circular,  June  17, 1846.) 

Wagons,  harness,  and  other  farming  implements,  whether  old  or  ncAV,  in  reasonable  amount,  accompany- 
ing an  immigrant,  and  to  be  used  by  him,  and  not  for  sale,  may  be  admitted  free  of  duty.  (June  27, 1864, 
Rochester;  also  August  3, 1868;  and  May  5, 1869.    Syn.  Series.) 

Horses  are  not  exempt  from  duty  under  this  clause.    (August  3, 1868,  J.  R.  I.) 

Nor  steam-dredges  and  tenders.    (August  6, 1868,  Ogdensburg.) 

A  "  French  plate  glass,"  taken  from  the  United  States  to  Canada,  to  be  used  in  the  theatrical  exhibition 
of  spectral  illusions,  is  not  entitled  to  free  entry  on  reimportation  as  a  "tool  of  trade,"  but  preserves  intact 
its  distinctive  character  as  "  plate  glass."    (February  5, 1864,  Hon.  R.  E.  Fenton ;  and  February  1, 1864,  J.  W.) 

Paintings  of  an  American  artist  returning  from  abroad,  will  be  admitted  free  of  duty,  as  effects  apper- 
taining to  his  profession.    (Tr.  Reg.,  p.  579.) 

Architectural  books  bought  abroad  by  a  person  for  use  in  his  profession,  are  exempt  from  duty  under  this 
section,  as  professional  books  of  persons  arriving  in  the  United  States.    (June  30, 1868,  Portland.) 

This  provision  was  also  held  to  embrace  a  buggy  and  cutter,  which  had  been  actually  used  by  a  practic- 
ing physician  in  Canada,  and  which  he  intended  to  use  on  emigrating  to  the  United  States.  (February  19, 
1868,  Buffalo.) 

But  not  a  team  of  horses  and  wagon  purchased  in  Canada  by  a  resident  of  the  United  States  temporarily 
visiting  that  country  on  business,  although  afterwards  used  there.  (May  28,  1872,  Detroit.  Syn.  Series. 
1133.) 

"  The  Department  holds  that  persons  visiting  a  foreign  adjacent  territory,  and  then  returning  to  the 
United  States,  cannot  be  considered  as  ^persons  arriving  in  the  United  States;'  and  this  opinion  has  been 
strengthened  by  a  recent  decision  of  the  court  to  the  same  effect."    (November  6, 1866,  L.  W.  T.) 

Wax  models  and  natural  preparations  illustrating  the  various  departments  of  anatomy,  physiology, 

gathology,  etc.,  used  abroad  for  two  years  professionally  by  a  physician,  and  imported  for  the  same  use  by 
im  here,  held  to  be  free  under  this  clause.    (October  25, 1869,  Philadelphia.) 

Eighty-eight  cases  of  anatomical  models  and  specimens  of  medical  preparations,  brought  to  New  York 
by  a  medical  doctor,  for  the  purpose  of  establishing  an  anatomical  museum,  were  held  not  to  be  exempt 
from  duty  under  this  clause,  as  well  because  of  the  large  quantity  as  the  purpose  of  their  importation. 
(March  19. 1870,  L.  J  J.) 

Certain  wood  blocks  and  stereotype  printing  materials,  arrived  with  the  owner  at  New  York,  from  Eng- 
land, admitted  free  as  "  implements  of  trade,"  on  the  usual  affidavit.    (April  4, 1870,  N.  Y.) 

Wf  gons,  harness,  etc.,  imported  by  a  circus  company,  are  not  implements  of  trade  of  an  immigrant 
arriving  in  the  United  States,  and  are,  therefore,  dutiable.    (January  11, 1871,  N.  Y.) 

A  lay  figure  of  an  artist  in  use  over  a  year,  is  exempt  from  duty  under  this  clause  as  a  "  professional 
implement."    (July  14,  1871,  Baltimore.) 

*  Frames  of  such  paintings  are  exempt  from  duty  only  when  they  are  of  inconsiderable  value,  and  obvi- 
ously designed  only  for  the  preservation  of  the  painting  from  injury  during  its  transportation.  (Tr.  Reg., 
1857,  p.  578.) 

Portraits  "  done  in  silk  "  are  not  to  be  considered  *'  paintings,"  within  the  meaning  of  the  law.  (Ibid.,  p. 
581.) 

t  Vases  adorned  with  figures,  constituting  their  chief  value,  cannot  be  considered  "statuary."    (Ibid.,  p. 

Nor  can  a  pedestal,  the  work  of  an  American  artist  abroad,  which  is  neither  surmounted  nor  accom- 
panied by  statues  or  figure,  but  designed  for  statuary  made  in  the  United  States.    (December  17, 1869,  N.  Y.) 

But  in  case  of  an  importation  of  a  marble  monument,  composed  of  several  pieces  of  statuarv,  entitled  to 
free  entry  as  the  work  or  production  of  an  American  artist,  the  base  or  pedestal  is  also  exempt  from  duty 
when  imported  with  the  statue,  it  being  shown  that  the  entire  work  is  that  of  an  American  artist  residing 
abroad.    (October  27, 1871,  N.  Y.) 

Stereoscopic  negatives  of  views  taken  in  Venezuela  and  New  Grenada  by  an  American,  not  being  either 
paintings  or  statuary,  are  not  entitled  to  free  entry  under  this  act.    (S.  A.  F.,  May  9, 1870.     Syn.  Series,  659.) 


44  DIGEST  OF  STATUTES. 


..I 


of  the  United  States  indorsed  upon  the  written  declaration  of  the 
artist;  (1799.) 

819.  <[  b.  Paintings,  statuary,  fountains,  and  other  works  of  art,  imported  ex- 
pressly for  presentation  to  national  institutions,  or  to  any  State,  or 
to  any  municipal  corporation;  (1800.) 

c.  Or  religious  corporation  or  society.*  (1349.) 

820.  Yams.  (1803.) 

821.  Zaffer.  (1805.) 

822.  Sec.  2499.  There  shall  be  levied,  collected,  and  paid  on  each  and  every 
non-enumerated  article  which  bears  a  similitude,  either  in  material,  quality, 
texture,  or  the  use  to  which  it  may  be  applied,  to  any  article  enumerated  in 
this  title  as  chargeable  with  duty,  the  same  rate  of  duty  which  is  levied  and 
charged  on  the  enumerated  article  which  it  most  resembles  in  any  of  the  par- 
ticulars before  mentioned  ;  (908.) 

8226.  And  if  any  non-enumerated  article  equally  resembles  two  or  more  enu- 
merated articles  on  which  different  rates  are  chargeable,  there  shall  be  levied, 
collected,  and  paid  on  such  non-enumerated  article  the  same  rate  of  duty  as  is 
chargeable  on  the  article  which  it  resembh^s  paying  the  highest  duty ;  f    (908.) 

823.  And  on  all  articles  manufactured  from  two  or  more  materials  the  duty 
shall  be  assessed  at  the  highest  rates  at  which  the  component  material  of  chief 
value  may  be  chargeable.  (908.) 

824.  If  two  or  more  rates  of,  duty  should  be  applicable  to  any  imported  arti- 
cle, it  shall  be  classified  for  duty  under  the  highest  of  such  rates : 

825.  Provided^  That  non-enumerated  articles  similar  in  material  and  quality 
and  texture,  and  the  use  to  which  the}^  may  be  applied,  to  articles  on  the  free 
list,  and  in  the  manufacture  of  which  no  dutiable  materials  are  used,  shall  be 
free. 

826.  Sec.  2500.  Upon  the  reimportation  of  articles  once  exported  of  the 
growth,  product,  or  manufacture  of  the  United  States,  upon  which  no  internal 
tax  has  been  assessed  or  paid,  or  upon  which  such  tax  has  been  paid  and  re- 
funded by  allowance  or  drawback,  there  shall  be  levied,  collected,  and  paid  a 
duty  equal  to  the  tax  imposed  by  the  internal-revenue  laws  upon  such  articles. 
(909.) 

827.  Sec.  2501.  A  discriminating  duty  of  ten  per  centum  ad  valorem,  in  addi- 
tion to  the  duties  imposed  by  law,  shall  be  levied,  collected,  and  paid  on  all 
goods,  wares,  and  merchandise  which  shall  be  imported  on  vessels  not  of  the 
United  States  ;  but  this  discriminating  duty  shall  not  apply  to  goods,  wares, 
and  merchandise  which  shall  be  imported  in  vessels  not  of  the  United  States, 
entitled,  by  treaty  or  any  act  of  Congress,  to  be  entered  in  the  ports  of  the 
United  States  on  payment  of  the  same  duties  as  sh^ll  then  be  paid  on  goods, 
wares,  and  merchandise  imported  in  vessels  of  the  United  States.  (911.) 

828.  Sec.  2504.  Whenever  any  vessel  laden  with  merchandise  in  whole  or 
in  part  subject  to  duty  has  been  sunk  in  any  river,  harbor,  bay,  or  waters  sub- 
ject to  the  jurisdiction  of  the  United  States,  and  within  its  limits,  for  the  period 


*  The  regulations  issued  May  25,  1867,  under  the  original  act,  are  as  follows : 

"  The  individual  or  association  of  individuals  importing  any  object  of  art  for  presentation  as  a  gift  to  the 
United  States  Government,  or  to  any  State,  county,  or  municipal  government,  is  required  to  make  an  appli- 
cation in  writing  to  the  Department,  requesting  such  free  entry,  which  shall  contain  a  description  of  the 
work  of  art  imported,  and  the  name  of  the  branch  of  the  United  States  Government,  or  of  the  State,  county, 
or  municipal  government,  to  which  the  presentation  is  intended  to  be  made  ;  such  application  to  be  accom- 
panied by  a  letter,  or  other  evidence,  from  the  chief  officer  of  the  branch  of  the  United  States  Government, 
or  of  the  State,  county,  or  municipal  government,  signifying  the  acceptance  of  such  work  of  art  as  a  gift.'' 

t  According  to  the  decisions  of  the  United  States  courts,  the  provisions  of  paragraphs  822  and  822^,  repro- 
duced from  the  20th  section  of  the  Act  of  August  30, 1842,  are  "  not  designed  to  levy  duties,  but  to  check 
fraudulent  evasions."  (Stewart  v.  Maxwell,  16  How.,  150.)  Their  effect  was  not  to  impose  a  duty  on  an 
article  not  provided  for  in  the  schedule  of  this  act,  or  a  different  duty;  but  they  simply  give  a  rule  of  con- 
struction, to  determine  under  what  schedule  a  given  article  shall  be  ranged  for  the  purpose  of  charging 
duty.  (Marlot  v.  Lawrence,  1  Blatch.,  608.)  They  apply,  however,  only  in  cfises  where  an  artide  has  not  been  spe- 
cially provided  for  in  this  act.  (Lottimer  v.  Lawrence,  ibid.,  613.)  But  an  article  not  enumerated  by  name  in 
this  act,  does  not  come  under  tlie  section  which  provides  for  non-enumerated  articles  (post  837-8),  provided 
it  so  resembles  some  enumerated  article  in  quality,  material,  or  use,  as  to  be  governed  by  the  above  provi- 
sions of  paragraphs  822  and  822&.  (Ross  v.  Peaslee,  2  Curt.  C.  C.,  499.) 

These  provisions  merely  determine  the  rate  at  which  duties  shall  be  levied  on  unenumerated  articles  which 
are  dutiable  by  the  law,  and  does  not  authorize  the  transfer  of  an  article  from  the  unenumerated  to  the  free 
jist.    (Decemberl5, 1858,  N.  Y.) 


DIGEST  OF  STATUTES.  45 

of  two  years,  and  is  abandoned  by  the  owner  thereof,  any  person  who  may  raise 
such  vessel  shall  be  permitted  to  bring  any  merchandise  recovered  therefrom 
into  the  port  nearest  to  the  place  where  such  vessel  was  so  raised, /ree  from  the 
'payment  of  any  duty  thereupon,  and  without  being  obliged  to  enter  the  same  at  the 
custom  house;  but  under  such  regulations  as  the  Secretary  of  the  Treasury  may 
prescribe.  (1807.) 

829.  Sec.  2505.  The  produce  of  the  forests  of  the  State  of  Maine  upon  the 
Saint  John  River  and  its  tributaries,  owned  by  American  citizens,  and  sawed 
or  hewed  in  the  Province  of  New  Brunswick  by  American  citizens,  the  same 
being  unmanufactured  in  whole  or  in  part,  which  is  now  admitted  into  the  ports 
of  the  United  States /ree  of  duty ^  shall  continue  to  he  so  admitted  under  such  regu- 
lations as  the  Secretary  of  the  Treasury  shall,  from  time  to  time,  prescribe. 
(1808.) 

830.  Sec.  2506.  The  produce  of  the  forests  of  the  State  of  Maine  npon  the 
Saint  Croix  River  and  its  tributaries,  owned  by  American  citizens,  and  sawed 
in  the  Province  of  New  Brunswick  by  American  citizens,  the  same  being  un- 
manufactured in  whole  or  in  part,  and  having  'paid  the  same  taxes  as  other  Ameri- 
can lumber  on  that  river,  shall  be  admitted  into  the  ports  of  the  United  States 
free  of  duty ^  under  such  regulations  as  the  Secretary  of  the  Treasury  shall,  from 
time  to  time,  prescribe.  (1809.) 

831.  Sec.  2507.  Machinery /or  repair  may  be  imported  into  the  United  States 
without  payment  of  duty,  under  bond,  to  be  given  in  double  the  appraised 
value  thereof,  to  be  withdrawn  and  exported  after  said  machinery  shall  have 
been  repaired;  and  the  Secretary  of  the  Treasury  is  authorized  and  directed  to 
prescribe  such  rules  and  regulations  as  may  be  necessary  to  protect  the  revenue 
against  fraud,  and  secure  the  identity  and  character  of  all  such  importations 
when  again  withdrawn  and  exported,  restricting  and  limiting  the  export  and 
withdrawal  to  the  same  port  of  entry  where  imported,  and  also  limiting  all  bonds 
to  a  period  of  time  of  ?io^  more  than  six  months  from  the  date  of  the  importation, 
(1811.) 

832.  Sec.  2508.  All  paintings,  statuarj',  and  photographic  pictures  imported 
into  the  United  States  for  exhibition  by  any  association  duly  authorized  under 
the  laws  of  the  United  States,  or  of  any  State,  for  the  promotion  and  encourage- 
ment of  science,  art,  or  industry,  and  not  intended  for  sale,  shall  be  admitted /ree 
of  duty,  under  such  regulations  as  the  Secretary  of  the  Treasury  shall  prescribe. 
But  bonds  shall  be  given  for  the  pa3'ment  to  the  United  States  of  such  duties 
as  may  be  imposed  by  law  upon  any  and  all  of  such  articles  as  shall  not  be  re- 
exported witliin  six  months  after  such  importation.  (1812.) 

833.  Sec.  2509.  All  works  of  art,  collections  in  illustration  of  the  progress 
of  the  arts,  science,  or  manufactures,  photographs,  works  in  terra-cotta,  Parian, 
pottery,  or  porcelain,  and  artistic  copies  of  antiquities  in  metal  or  other  mate- 
rial, hereafter  imported  in  good  Mth  for  permanent  exhibition  at  a  fixed  place  by 
any  society  or  institution  established  for  the  encouragement  of  the  arts  or  sci- 
ence, and  not  intended  for  sale,  nor  for  any  other  purpose  than  is  hereinbefore 
expressed,  and  all  such  articles,  imported  as  aforesaid,  now  in  bond,  and  all  like 
articles  imported  in  good  faith  by  any  society  or  association  for  the  purpose  of 
erecting  a  public  monument,  and  not  for  sale,  shall  be  admitted  free  of  duty,  under 
such  regulations  as  the  Secretary  of  the  Treasury  may  prescribe :  Provided, 
That  the  parties  importing  articles  as  aforesaid  shall  be  required  to  give  bonds, 
with  sufficient  sureties,  under  such  rules  and  regulations  as  the  Secretary  of  the 
Treasury  may  prescribe,  for  the  payment  of  lawful  duties  which  may  accrue 
should  any  of  the  articles  aforesaid  be  sold,  transferred,  or  used  contrary  to 
the  provisions  and  intent  of  this  act.  (2264  ) 

834.  Sec.  2510.  All  lumber,  timber,  hemp,  manila,  wire  rope,  and  iron  and 
steel  rods,  bars,  spikes,  nails,  and  bolts,  and  copper  and  composition  metal 
which  may  be  necessary  for  the  construction  and  equipment  of  vessels  built  in 
the  United  States  for  foreign  account  and  ownership  or  for  the  purpose  of  being 
employed  in  the  foreign  trade,  including  the  trade  between  the  Atlantic  and 


46  DIGEST  OF  STATUTES. 

Pacific  ports  of  the  United  States,  after  the  passage  of  this  act,  may-he  imported 
in  bond  under  such  regulations  as  the  Secretary  of  the  Treasury  may  prescribe; 
and  upon  proof  that  such  materials  have  been  used  for  such  purpose,  no  duties 
shall  be  paid  thereon.  But  vessels  receiving  the  benefit  of  this  section  shall  not 
be  allowed  to  engage  in  the  coastwise  trade  of  the  United  States  more  than 
two  months  in  any  one  year,  except  upon  the  payment  to  the  United  States  of 
the  duties  on  which  a  rebate  is  herein  allowed:  (1813.) 

8346  Provided^  That  vessels  built  in  the  United  States  for  foreign  account 
and  ownership  shall  not  be  allowed  to  engage  in  the  coastwise  trade  of  the 
United  States. 

835.  Sec.  2511.  All  articles  of  foreign  production  needed  for  the  repair  of 
American  vessels  engaged  exclusively  in  foreign  trade  may  be  withdrawn  from 
bonded  warehouses  free  of  dtdy^  under  such  regulations  as  the  Secretary  of  the 
Treasury  ma}^  prescribe.  (1814.) 

836.  Sec.  2512.  That  no  duty  shall  be  levied  or  collected  on  the  importation 
of  peltries  brought  into  the  territories  of  the  United  States  by  Indians,  nor  on 
the  proper  goods  and  effects,  of  whatever  nature,  of  Indians  passing  or  repass- 
ing the  boundarj'-line  aforesaid,  unless  the  same  be  goods  in  bales  or  other  large 
packages  unusual  among  Indians,  which  shall  not  be  considered  as  goods  be- 
longing to  Indians,  nor  be  entitled  to  the  exemption  from  duty  aforesaid.  (1815.) 

ia.  Sec.  2513.  There  shall  be  levied,  collected,  and  paid  on  the  impor- 
tation of  ALL  raw  or  unmanufactured  articles^  not  herein  enumerated  or 
provided  for,  a  duty  o^  ten  per  centum  ad  valorem  ; 
b.  And  ALL  articles  manufactured,  in  whole  or  in  part,  not  herein  enu- 
merated or  provided  for,  a  duty  of  twenty  per  centum  ad  valorem. 

838.  Sec.  2491.  All  persons  are  prohibited  from  importing  into  the  United 
States,  from  any  foreign  country,  any  obscene  book,  pamphlet,  paper,  writing, 
advertisement,  circular,  print,  picture,  drawing,  or  other  representation,  figure 
or  image  on  or  of  paper  or  other  material,  or  any  cast,  instrument,  or  other  ar- 
ticle of  an  immoral  nature,  or  any  drug  or  medicine,  or  any  article  whatever,  for 
the  prevention  of  conception,  or  for  causing  unlawful  abortion.  No  invoice  or 
package  whatever,  or  any  part  of  one,  in  which  any  such  articles  are  contained 
shall  be  admitted  to  entry ;  and  all  invoices  and  packages  whereof  any  such 
articles  shall  compose  a  part  are  liable  to  be  proceeded  against,  seized,  and 
forfeited  by  due  course  of  law.  All  such  prohibited  articles  in  the  course  of 
importation  shall  be  detained  by  the  officer  of  customs,  and  proceedings  taken 
against  the  same  as  prescribed  in  the  following  section : 

839.  Provided^  That  the  drugs  hereinbefore  mentioned,  when  imported  in 
bulk  and  not  put  up  for  any  of  the  purposes  hereinbefore  specified,  are  ex- 
cepted from  the  operation  of  this  section.  (900.) 

840.  Sec.  2492.  Whoever,  being  an  oflScer,  agent,  or  employe  of  the  Govern- 
ment of  the  United  States,  shall  knowingly  aid  or  abet  any  person  engaged  in 
violation  of  any  of  the  provisions  of  law  prohibiting  importing,  advertising, 
dealing  in,  exhibiting,  or  sending  or  receiving  by  mail  obscene  or  indecent 
publications  or  representations,  or  means  for  preventing  conception  or  procur- 
ing abortion,  or  other  articles  of  indecent  or  immoral  use  or  tendency,  shall  be 
deemed  guilty  of  a  misdemeanor,  and  shall  for  every  oflTence  be  punishable  by 
a  fine  of  not  more  than  five  thousand  dollars  or  by  imprisonment  at  hard  labor 
for  not  more  than  ten  years,  or  both.  (Rev.  Stat.,  Sec,  1785.) 

841.  Sec  2493.  Any  judge  of  any  district  or  circuit  court  of  the  United 
States,  within  the  proper  district,  before  whom  complaint  in  writing  of  any 
violation  of  the  preceding  sections  is  made,  to  the  satisfaction  of  such  judge, 
and  founded  on  knowledge  or  belief,  and  supported  by  oath  or  affirmation  of 
the  complainant,  may  issue,  conformably  to  the  Constitution,  a  warrant  directed 
to  the  marshal,  or  any  deputy  marshal,  in  the  proper  district,  directing  him  to 
search  for,  seize,  and  take  possession  of  any  such  article  or  thing  hereinbefore 
mentioned,  and  t^  .iiake  due  and  immediate  return  thereof,  to  the  end  that  the 
same  may  be  condemned  and  destroyed  by  proceedings,  which  shall  be  con- 


DIGEST  OF  STATUTES.  47 

ducted  in  the  same  manner  as  other  proceedings  in  the  case  of  municipal  seizure, 
and  with  the  same  right  of  appeal  or  writ  of  error.  (901.) 

842.  Sec.  2494.  The  importation  of  neat  cattle,  and  the  hides  of  neat  cattle 
from  any  foreign  country  into  the  United  States  is  prohibited :  Provided^  That 
the  operation  of  this  section  shall  be  suspended  as  to  any  foreign  country  or 
countries,  or  any  parts  of  such  country  or  countries,  whenever  the  Secretary  of 
the  Treasury  shall  officially  determine,  and  give  public  notice  thereof,  that 
such  importation  will  not  tend  to  the  introduction  or  spread  of  contagious  or 
infectious  diseases  among  the  cattle  of  the  United  States  ;  and  the  Secretary 
of  the  Treasury  is  hereby  authorized  and  empowered,  and  it  shall  be  his  dut}', 
to  make  all  necessary  orders  and  regulations  to  carry  this  law  into  effect,  or  to 
suspend  the  same  as  therein  provided,  and  to  send  copies  thereof  to  the  proper 
officers  in  the  United  States,  and  to  such  officers  or  agents  of  the  United  States 
in  foreign  countries  as  he  shall  judge  necessary.  (902.) 

843.  Sec.  2495,  Any  person  convicted  of  a  wilful  violation  of  any  of  the  pro- 
visions of  the  preceding  section  shall  be  fined  not  exceeding  five  hundred  dol- 
lars, or  imprisoned  not  exceeding  one  year,  or  both,  in  the  discretion  of  the 
court.  (904.) 

844.  Sec.  2496.  No  watches,  watch-cases,  watch-movements,  or  parts  of 
watch-movements,  or  any  other  articles  of  foreign  manufacture,  which  shall  copy  or 
simulate  the  name  or  trade-mark  of  any  domestic  manufacture^  shall  be  admitted  to 
entry  at  the  custom-houses  of  the  United  States,  unless  such  domestic  manufac- 
turer is  the  importer  of  the  same.  And  in  order  to  aid  the  officers  of  the  customs 
in  enforcing  this  prohibition,  any  domestic  manufacturer  who  has  adopted  trade- 
marks may  require  his  name  and  residence  and  a  description  of  his  trade-marks  to 
be  recorded  in  books  which  shall  be  kept  for  that  purpose  in  the  Department  of 
the  Treasury,  under  such  regulations  as  the  Secretary  of  the  Treasury  shall  pre- 
scribe, and  may  furnish  to  the  department  facsimiles  of  such  trade-marks ;  and 
thereupon  the  Secretary  of  the  Treasury  shall  cause  one  or  more  copies  of  the 
same  to  be  transmitted  to  each  collector  or  other  proper  officer  of  the  customs. 
(905.) 

845.  Sec.  2497.  No  goods,  wares,  or  merchandise,  unless  in  cases  provided 
for  by  treaty,  shall  be  imported  into  the  United  States  from  any  foreign  port  or 
place,  except  in  vessels  of  the  United  States,  or  in  such  foreign  vessels  as  truly 
and  wholly  belong  to  the  citizens  or  subjects  of  that  country  of  which  the  goods 
are  the  growth,  production,  or  manufacture ;  or  from  which  such  goods,  wares, 
or  merchandise  can  only  be,  or  most  usually  are,  first  shipped  for  transporta- 
tion. All  goods,  wares,  or  merchandise  imported  contrary  to  this  section,  and 
the  vessel  wherein  the  same  shall  be  imported,  together  with  her  cargo,  tackle, 
apparel,  and  furniture,  shall  be  forfeited  to  the  United  States ;  and  such  goods, 
wares,  or  merchandise,  ship,  or  vessel,  and  cargo  shall  be  liable  to  be  seized^  prose- 
cuted, and  condemned,  in  like  manner,  and  under  the  same  regulations,  re- 
strictions, and  provisions  as  have  been  heretofore  established  for  the  recovery, 
collection,  distribution,  and  remission  of  forfeitures  to  the  United  States  by 
the  several  revenue  laws.  (906.) 

846.  Sec.  2498.  The  preceding  section  shall  not  apply  to  vessels,  or  goods, 
wares,  or  merchandise,  imported  in  vessels  of  a  foreign  nation  which  does  not 
maintain  a  si^milar  regulation  against  vessels  of  the  United  States.  (907.) 

847.  Sec.  7.  That  sections  twenty-nine  hundred  and  seven  and  twenty-nine  hun- 
dred and  eighty  of  the  Revised  Statutes  of  the  United  States,  (1869-70.)  and  sec- 
tion fourteen  of  the  act  entitled  ''  An  act  to  amend  the  customs  revenue  laws, 
and  to  repeal  moieties,"  approved  June  twenty-second,  eighteen  hundred  and 
seventy-four,  (2156.)  6e,  and  the  same  are  hereby^  repealed,  and  hereafter  none  of 
the  charges  imposed  by  said  sections  or  any  other  provisions  of  existing  law 
shall  be  estimated  in  ascertaining  the  value  of  goods  to  be  imported,  nor  shall 
the  value  of  the  usual  and  necessary  sacks,  crates,  boxes,  or  covering,  of  any 
kind  be  estimated  as  part  of  their  value  in  determining  the  amount  of  duties  for 
which  they  are  liable  : 


48  DIGEST  OF  STATUTES. 

848.  Provided^  That  if  any  packages,  sacks,  crates,  boxes,  or  coverings  of 
any  kind  shall  be  of  any  material  or  form  designed  to  evade  duties  thereon,  or 
designed  for  use  otherwise,  than  in  the  bona-fide  transportation  of  goods  to  the 
United  States,  the  same  shall  be  subject  to  a  duty  of  one  hundred  per  centum 
ad  valorem  upon  the  actual  value  of  the  same. 

Sec.  8.  That  section  twenty-eight  hundred  and  forty-one  of  the  Revised  Stat- 
utes of  the  United  States  is  hereby  amended  and  shall  ol  and  after  the  jSrst 
day  of  July,  eighteen  hundred  and  eighty-three,  be  as  follows  : 

849.  Sec.  2841.  Whenever  merchandise  imported  into  the  United  States  is 
entered  by  invoice^  one  of  the  following  oaths,  according  to  the  nature  of  the 
case,  shall  be  administered  by  the  collector  of  the  port,  at  the  time  of  entry,  to 
the  owner,  importer,  consignee,  or  agent :  Frovided,  That  if  any  of  the  invoices 
or  bills  of  lading  of  any  merchandise  imported  in  said  vessel,  which  should 
otherwise  be  embraced  in  said  entry,  have  not  been  received  at  the  date  of  the 
entry,  the  affidavit  may  state  the  fact,  and  thereupon  such  merchandise  of 
which  the  invoices  or  bills  of  lading  are  not  produced  shall  not  be  included  in 
such  entry,  but  may  be  entered  subsequently. 

OATH  OF  CONSIGNEE,  IMPORTER,  OR  AGENT. 

850.  I, ,  do  solemnly  and  truly  swear  (or  affirm)  that  the  in- 
voice and  bill  of  lading  now  presented  by  me  to  the  collector  of are  the 

true  and  only  invoice  and  bill  of  lading  by  me  received,  of  goods,  wares,  and 

merchandise  imported  in  the  ,  whereof  is  master,  from 

,  for  account  of  any  person  whomsoever  for  whom  I  am  authorized  to 

enter  the  same  ;  that  the  said  invoice  and  bill  of  lading  are  in  the  state  in  which 
they  were  actually  received  b}^  me,  and  that  I  do  not  know  nor  believe  in  the 
existence  of  any  other  invoice  or  bill  of  lading  of  the  said  goods,  wares,  and 
merchandise  ;  that  the  entry  now  delivered  to  the  collector  contains  a  just  and 
true  account  of  the  said  goods,  wares,  and  merchandise,  according  to  the  said 
invoice  and  bill  of  lading ;  that  nothing  has  been,  on  my  part,  nor  to  my 
knowledge,  on  the  part  of  any  other  person,  concealed  or  suppressed,  whereby 
the  United  States  may  be  defrauded  of  any  part  of  the  duty  lawfully  due  on 
the  said  goods,  wares,  and  merchandise ;  that  the  said  invoice  and  the  declara- 
tion therein  are  in  all  respects  true,  and  were  made  by  the  person  by  whom  the 
same  purports  to  have  been  made,  and  that  if,  at  any  time  hereafter,  I  discover 
any  error  in  the  said  invoice,  or  in  the  account  now  rendered  of  the  said  goods, 
wares,  and  merchandise,  or  receive  any  other  invoice  of  the  same,  I  will  im- 
mediately make  the  same  known  to  the  collector  of  this  district.  And  I  do 
further  solemnly  and  truly  swear  (or  affirm)  that,  to  the  best  of  my  knowledge 
and  belief  (insert  the  name  and  residence  of  the  owner  or  owners),  is  (or  are) 
the  owner  (or  owners)  of  the  goods,  wares,  and  merchandise  mentioned  in  the 
annexed  entry  ;  that  the  invoice  now  produced  by  me  exhibits  the  actual  cost 
(if  purchased)  or  fair  market  value  (if  otherwise  obtained)  at  the  time  or  times 
and  place  or  places  when  or  where  procured  (as  the  case  ma}'^  be),  of  the  said 
goods,  wares,  and  merchandise,  including  all  cost  for  finishing  said  goods, 
wares,  and  merchandise  to  their  present  condition,  and  no  other  or  different 
discount,  bounty,  or  drawback  but  such  as  has  been  actually  allowed  on  the 
same. 

OATH  OF  OWNER  IN  CASES  WHERE  MERCHANDISE  HAS  BEEN  ACTUALLY  PURCHASED. 

851.  I, ,  do  solemnly  and  truly  swear  (or  affirm)  that  the  entry 

now  delivered  by  me  to  the  collector  of contains  a  just  and  true  account 

of  the  goods,  wares,  and  merchandise  imported  by  or  consigned  to  me,  in  the 

,  whereof is  master ;  that  the  invoice  which  I  now 

produce  contains  a  just  and  faithful  account  of  the  actual  cost  of  the  said  goods. 


DIGEST  OF  STATUTES.  49 

wares,  and  merchandise,  including  all  cost  of  finishing  said  goods,  wares,  and 
merchandise  to  their  present  condition,  and  no  other  discount,  drawback,  or 
bounty  but  such  as  has  been  actually  allowed  on  the  same ;  that  I  do  not  know 
or  believe  in  the  existence  of  any  invoice  or  bill  of  lading  other  than  those 
now  produced  by  me,  and  that  they  are  in  the  state  in  which  I  actually  re- 
ceived them.  And  I  further  solemnly  and  truly  swear  (or  affirm)  that  I  have 
not  in  the  said  entry  or. invoice  concealed  or  suppressed  anything  whereb}"  the 
United  States  may  be  defrauded  of  any  part  of  the  duty  lawfully  due  on  the 
said  goods,  wares,  and  merchandise  ;  that  the  said  invoice  and  the  declaration 
thereon  are  in  all  respects  true,  and  were  made  by  the  person  b}^  whom  the 
same  purports  to  have  been  made,  and  that  if  at  any  time  hereafter  I  discover 
any  error  in  the  said  invoice  or  in  the  account  now  produced  of  the  said  goods, 
wares,  and  merchandise,  or  receive  any  other  invoice  of  the  same,  I  will  im- 
mediately make  the  same  known  to  the  collector  of  this  district. 


OATH    OP    MANUFACTURER    OR   OWNER   IN    CASES   WHERE    MERCHANDISE     HAS     NOT 
BEEN    ACTUALLY   PURCHASED. 

852.  I, ,  do  solemnly  and  truly  swear  (or  affirm)  that  the  entry 

now  delivered  by  me  to  the  collector  of  ^ contains  a  just  and  true  account 

of  goods,  wares,  and  merchandise  imported  by  or  consigned  to  me  in  the , 

whereof is  master,  from ;  that  the  said  goods,  wares,  and 

merchandise  were  not  actually  bought  b}^  me,  or  by  my  agent,  in  the  ordinary 
mode  of  bargain  and  sale,  but  that,  nevertheless,  the  invoice  which  I  now  pro- 
duce contains  a  just  and  faithful  valuation  of  the  same,  at  their  fair  market 
value,  at  the  time  or  times  and  place  or  places  when  and  where  procured  for 
my  account  (or  for  account  of  myself  or  partners)  ;  that  the  said  invoice  con- 
tains also  a  just  and  faithful  account  of  all  the  cost  for  finishing  said  goods, 
wares,  and  merchandise  to  their  present  condition,  and  no  other  discount,  draw- 
back or  bounty  but  such  as  has  been  actually  allowed  on  the  said  goods,  wares, 
and  merchandise ;  that  the  said  invoice  and  the  declaration  thereon  are  in  all 
respects  true,  and  were  made  by  the  person  by  whom  the  same  purports  to 
have  been  made  ;  that  I  do  not  know  nor  believe  in  the  existence  of  any  invoice 
or  bill  of  lading  other  than  those  now  produced  by  me,  and  that  they  are  in  the 
state  in  which  I  actually  received  them.  And  I  do  further  solemnly  and  truly 
swear  (or  affirm)  that  I  have  not  in  the  said  entry  or  invoice  concealed  or  sup- 
pressed anything  whereby  the  United  States  may  be  defrauded  of  any  part  of 
the  duty  lawfully  due  on  the  said  goods,  wares,  and  merchandise,  and  that  if 
at  any  time  hereafter  I  discover  an}''  error  in  the  said  invoice,  or  in  the  account 
now  produced  of  the  said  goods,  wares,  and  merchandise,  or  receive  any  other 
invoice  of  the  same,  I  will  immediately  make  the  same  known  to  the  collector 
of  this  district. 

853.  Sec.  9.  If  upon  the  appraisal  of  imported  goods,  wares,  and  merchan- 
dise, it  shall  appear  that  the  true  and  actual  market  value  and  wholesale  price 
thereof,  as  provided  by  law,  cannot  be  ascertained  to  the  satisfaction  of  the 
appraiser,  whether  because  such  goods,  wares,  and  merchandise  be  consigned 
for  sale  by  the  manufacturer  abroad  to  his  agent  in  the  United  States,  or  for 
any  other  reason,  it  shall  then  he  lawful  to  appraise  the  same  by  ascertaining 
the  cost  or  value  of  the  materials  composing  such  merchandise,  at  the  time  and 
place  of  manufacture,  together  with  the  expense  of  manufacturing,  preparing, 
and  putting  up  such  merchandise  for  shipment,  and  in  no  case  shall  the  value 
of  such  goods,  wares,  and  merchandise  be  ajppraised  at  less  than  the  total  cost  or 
value  thus  ascertained. 

854.  Sec.  10.  That  all  imported  goods,  wares,  and  merchandise  which  may 
be  in  the  public  stores  or  bonded  warehouses  on  the  day  and  year  when  this  act 
shall  go  into  effect,  except  as  otherwise  provided  in  this  act,  shall  be  subjected 
to  no  other  duty  upon  the  entry  thereof  for  consumption  than  if  the  same  were 

4 


50  DIGEST  OF  STATUTES. 

imported  respectively  after  that  day ;  and  all  goods,  wares,  and  merchandise 
remaining  in  bonded  warehouses  on  the  day  and  year  this  act  shall  take  effect, 
and  upon  which  the  duties  shall  have  been  paid,  shall  be  entitled  to  a  refund  of 
the  difference^  between  the  amount  of  duties  paid  and  the  amount  of  duties  said 
goods,  wares,  and  merchandise  would  be  subject  to  if  the  same  were  imported 
respectively  after  that  date. 

855.  Sec.  11.  Nothing  in  this  act  shall  in  any  way  change  or  impair  the  force 
or  effect  of  any  treaty  between  the  United  States  and  any  other  government, 
or  any  laws  passed  in  pursuance  of  or  for  the  execution  of  any  such  treaty,  so 
long  as  such  treaty  shall  remain  in  force  in  respect  of  the  subjects  embraced  in 
this  act ;  but  whenever  any  such  treaty,  so  far  as  the  same  respects  said  sub- 
jects, shall  expire  or  be  otherwise  terminated,  the  provisions  of  this  act  shall 
be  in  force  in  all  respects  in  the  same  manner  and  to  the  same  extent  as  if  no 
such  treaty  had  existed  at  the  time  of  the  passage  hereof.  (1806.) 

856.  Sec.  12.  That  in  respect  of  all  articles  mentioned  in  Schedule  E  of  sec- 
tion six  of  this  act,  (235  to  244.)  this  act  shall  take  effect  on  and  after  the  first 
day  of  June,  anno  Domini  eighteen  hundred  and  eighty-three. 

857.  Sec.  13.  That  the  repeal  of  existing  laws  or  modifications  thereof  em- 
braced in  this  act  shall  not  aff^ect  any  act  done,  or  any  right  accruing  or  accrued, 
or  any  suit  or  proceeding  had  or  commenced  in  any  civil  cause,  before  the  said 
repeal  or  modifications  ;  but  all  rights  and  liabilities  under  said  laws  shall  con- 
tinue and  may  be  enforced  in  the  same  manner  as  if  said  repeal  or  modifications 
had  not  been  made;  nor  shall  said  repeal  or  modifications  in  any  manner  affect 
the  right  to  any  oflBce,  or  change  the  term  or  tenure  thereof. 

858.  Any  offences  committed,  and  all  penalties  or  forfeitures  or  liabilities 
incurred  nnder  any  statute  embraced  in  or  changed,  modified,  or  repealed  by 
this  act  may  be  prosecuted  and  punished  in  the  same  manner  and  with  the 
same  effect  as  if  this  act  had  not  been  passed. 

859.  All  acts  of  limitation,  whether  applicable  to  civil  causes  and  proceed- 
ings of  to  the  prosecution  of  offences  or  for  the  recovery  of  penalties  or  forfei- 
tures embraced  in  or  modified,  changed  or  repealed  by  this  act,  shall  not  be 
affected  thereby  ; 

860.  And  all  suits,  proceedings,  or  prosecutions,  whether  civil  or  criminal, 
for  causes  arising  or  acts  done  or  committed  prior  to  the  passage  of  this  act, 
ma}^  be  commenced  and  prosecuted  within  the  same  time  and  with  the  same 
effect  as  if  this  act  had  not  been  passed. 

Internal  Revenue  Section. 

861.  Sec.  4.  That  on  and  after  May  first,  eighteen  hundred  and  eighty-three, 
the  internal  taxes  on  snuff,  smoking,  and  manufactured  tobacco,  shall  be  eight 
cents  per  pound  ;  and  on  cigars  which  shall  be  manufactured  and  sold  or  re- 
moved for  consumption  or  sale  on  and  after  the  first  day  of  May,  eighteen 
hundred  and  eighty-three,  there  shall  be  assessed  and  collected  the  following 
taxes,  to  be  paid  by  the  manufacturer  thereof: 

862.  On  cigars  of  all  descriptions,  made  of  tobacco  or  any  substitute  therefor, 
three  dollars  per  thousand  ; 

863.  On  cigarettes  weighing  not  more  than  three  pounds  per  thousand,  fifty 
cents  per  thousand ; 

864.  On  cigarettes  weighing  more  than  three  pounds  per  thousand,  three  dol- 
lars per  thousand : 

865.  Provided^  That  on  all  original  and  unbroken  factory  packages  of  smoking 
and  manufactured  tobacco  and  snuff,  cigars,  cheroots,  and  cigarettes  held  by 
manufacturei's  or  dealers  at  the  time  such  reduction  shall  go  into  effect,  upon 
which  the  tax  has  been  paid,  there  shall  be  allowed  a  drawback  or  rebate  of  the 
full  amount  of  the  reduction,  but  the  same  shall  not  apply  in  any  case  where 
the  claim  has  not  been  presented  within  sixty  days  following  the  date  of  the 
reduction  ;  and  such  rebate  to  manufacturers  may  be  paid  in   stamps  at  the 


DIGEST  OF  STATUTES. 


51 


reduced  rate  ;  and  no  claim  shall  be  allowed  or  drawback  paid  for  a  less  amount 
than  ten  dollars. 

866.  It  shall  be  the  duty  of  the  Commissioner  of  Internal  Revenue,  with  the 
approval  of  the  Secretary  of  the  Treasury,  to  adopt  such  rules  and  regulations 
and  to  prescribe  and  furnish  such  blanks  and  forms  as  may  be  necessarj'  to 
carry  this  section  into  effect. 


March  3,  1883. 

(U.  S.  Statutes  at  Laege,  Vol.  XXII.,  p.  566.) 

Chap.  CXXXII. — An  Act  making  Saint  Vincent,  in  the  State  of  Minnesota,  a  port  of  entry  in 
lieu  of  Pembina,  in  the  Territory  of  Dakota. 

867.  That  Saint  Yincent,  in  the  State  of  Minnesota,  be,  and  is  hereby,  created 
the  port  of  entry  for  the  collection  district  of  Minnesota,  in  place  of  Pembina, 
in  the  Territory  of  Dakota ;  that  from  and  after  the  date  of  the  passage  of  this 
act  Pembina  shall  cease  to  be  a  port  of  entry  of  the  United  States  ;  that  the 
collector  of  customs  for  the  collection  district  of  Minnesota  shall  reside  at  Saint 
Vincent ;  and  section  twenty-five  hundred  and  ninety-five  and  twenty-five  hun- 
dred and  ninety-six  of  the  Revised  Statutes  are  hereby  amended  accordingly. 


^ 


PART   III 


SCHEDULE  OF  DUTIES 


ON 


IMPORTATIONS  INTO  THE  UNITED  STATES, 

UNDER  EXISTING  STATUTES. 


EXPLANATION  OF  ABBREVIATIONS  AND  REFERENCES. 


+  +,  not  otherwise  provided  for. 

4-  +  +  J  not  specified  nor  otherwise 
provided  for. 

A.  or  Am.,  American. 

add.,  additional. 

add.  dty.,  additional  duty. 

artfi.,  artificial. 

alb.,  albata  or  German  silver. 

ale.  pfy.,  alcoholic  perfumery. 

arts.  Am.  prod.,  articles  the  pro- 
duction of  the  United  States, 

btms.,  bituminous. 

eh.  comp.,  chief  component. 

ch.  V.  or  ch.  val.,  chief  value. 

chg.  tbco.,  chewing  tobacco. 

chem.,  chemical  or  chemistry. 

els.,  classification. 

com.,  commissions. 

comp.,  component,  composed  of, 
or  composition. 

contg.,  containing. 

cop.,  copper. 

COS.,  cosmetic. 

C,  cotton. 

cr.,  crude. 

ct.,  cts.,  cent  or  cents. 

cut.,  cutlery. 

dty.,  duty. 

dec.  int.,  declaration  of  intention. 

dsc,  discriminating. 

dist.  spts.,  distilled  spirits. 

dr.,  drug  or  drugs. 

dtbl.,  dutiable. 

emb.,  embroidery,  embroideries, 
or  embroidered. 

e.  w.,  earthen  ware. 

ess.,  essential,  or  essence. 

exc,  except. 

exp,.  exported,  exports,  or  expor- 
tation. 

ext.,  extract. 


F.,flax. 

fl.,  flannel. 

flld.,  filled. 

fls.,  flowers. 

frn.,  foreign. 

f.  o.  b.,  free  on  board. 

grd.,  ground. 

gl.,  glass. 

G.,  gold. 

gds.,  goods. 

hdkfs.,  handkerchiefs. 

im.,  imitation. 

imm.tr., immediate  transportation. 

impt.,  imported,  importations,  or 
imports. 

I.,  iron. 

J.,  jute. 

Id.,  lead. 

Ir.,  leather. 

L.,  linen. 

M.,  mohair. 

mat.,  material,  or  materials. 

med.,  medicinal. 

mer.  v.,  merchantable  value. 

met.,  metallic,  or  metal. 

mf ,  manufacture. 

mfd.,  manufactured. 

mfg.,  manufacturing. 

mfr.,  manufacturer. 

mfs.,  manufactures. 

min.,  mineral. 

pat.  med.,  patent  or  proprietary 
medicines. 

pr.  met.,  precious  metal. 

pf  gal.,  proof  gallon. 

pfy.,  perfumery. 

ptd.  mat.,  printed  matter. 

pr.  in.,  principal  ingredient. 

pr.  or  prep.,  prepared,  or  prepara- 
tions. 

pr.  stones.,  precious  stones. 


pps.,  purposes. 

prsvd.,  preserved. 

ptg.,  painting. 

ptgs.,  paintings. 

ptly.,  partly,  or  partially. 

pulv.,  powdered,  or  pulverized. 

regs.',  regulations. 

ref 'd,  refined. 

re-impt.,  reimported. 

rtd.,  returned. 

S.,  silk. 

sim.,  similitude. 

sm.  tbco.,  smoking  tobacco. 

sp.  impt.,  specially  imported. 

sp.  pps.,  specific  purposes. 

sp'd,  specified. 

spts.,  spirits. 

St.,  steel. 

sub.,  substance. 

sv.,  silver. 

tr.,  transportation,  or  transit. 

undv.,  undervaluation. 

unenm.,  unenumerated. 

ungrd.,  unground. 

unmfd.,  unmanufactured. 

v.,  vide,  or  see. 

val.,  or  v'd,  valued. 

veg.  sub.,  vegetable  substance. 

vsl.,  vessel. 

W.,  wool. 

w.  g.,  wire  gauge. 

w.  h.,  warehouse. 

win.,  woollen. 

wstd.,  worsted. 

S.S.,  Synoptical  Series  of  Treasury 
Decisions. 

T.  D.,  Miscellaneous  Treasury  De- 
cisions at  the  end  of  tiiis  volume. 

T.  R.,  Treasury  Regulations  of  1857. 

R.  R.,  Revised  Regulations  of  1869. 

Rgs.,  Treasury  Regulations  of  1874. 


Initial  letters  or  syllables,  not  above  defined,  are  sometimes  used  to  avoid  repetitions  of  the  same  title  or 
leading  word  in  the  same  paragraph. 

The  numbers  refer  to  paragraphs  in  Part  II.,  and  the  dates  to  decisions  of  the  Department  not  in  the 
S.  S. :  in  connection  witii  which,  also,  the  ports,  to  the  collector  of  which,  respectively,  the  letters  were 
addressed,  are  indicated.    Individual  correspondents  are  referred  to  by  their  initials. 


(837, 


Per  ct. 
April  26,1871, 


Abelones,*  or  abelone  meat 

San  Fr.) 
Abortion,  importations  to  cause,  prohibited,  (839- 

40.) 
Absinthe,  (313.)    $2  per  proof  gallon.    In  bottles, 

3  cts.  in  add.  on  each  bottle,  (310.) 
Acacia  Farneriana,  called  "  divi-divi,"  (689,  S.  S., 

4371.)    Free. 


20 


Per  ct. 


Acacia,  Gum,  or  Gum  Arabic,  or.,  (636.)    Free. 

Same,  not  altogether  cr.,  (94.) 
Academies.!  Books,  maps,  and  charts,  (not  more 
than  two  copies  in  any  one  invoice.)  regalia, 
gems,  statues,  and  specimens  of  sculpture,  sp. 
impt.  in  good  faith,  for  the  use  or  by  the  order 
of  any  college,  academy,  school,  or  seminary 
of  learning,  (660,  771.)  Free. 
Philosophical  and  scientific  apparatus,t  instru- 


10 


*  Univalve  mollusks  found  on  the  coasts  of  South  California,  and  dried  and  imported  by  the  Chinese  for 
food, 
t  The  terra  "  books  "  includes  pamphlets  and  tracts,  (S.  S.,  2354.) 

t  Photographs  and  lithographs  for  educational  institutions  are  not  free,  (S,  S.,  943, 2707.)    Nor  are  magic 
xterns  and  slides,  imported  for  Sunday-schools,  (S.  S.,  2792.) 


(1> 


SCHEDULE  OF  DUTIES. 


Per  ct. 


mcnts,  and  preparations,*  statuary,  casts  of 
marble,  bronze,  alabaster,  or  plaster  of  Paris, 
paintings,  drawings,  and  etchings,  sp.  impt. 
for  the  use  of,  or  of  any  institution  or  society 
incorporated  or  established  for  philosophical, 
educational,  scientific,  or  literary  pps.,or  en- 
couragement of  the  fine  arts,  and  not  for  sale, 
(759.)  Free. 
Accordeons,  (469.) 
Acetates. 

Ammonia,  (92.) 

Baryta,  (92.) 

Copper,  (92.) 

Iron,  (92.) 

Lead,  brown,  (53.)    4  cts.  per  lb. 
white,  (54.)    6  cts.  per  lb. 

Lime,  (92.) 

Magnesia,  (92.) 

Potassa,  (92.) 

Soda,  cr.  or  ref 'd,  (92.) 

Strontia,  (92.) 

Zinc,  (92.) 
Acetone,  (103,  822,  S.  S.,  3493.)    $2  per  gal.  for  the 

alcohol  in  it  and 
Achate  stones  or  agates  cut  and  polished   on 

one  side,  (837,  S.  S.,  3800.) 
Acids: 

Acetic,  acetous  or  pyroligneous,  not  over  1.047 
specific  gravity,  (12.)    2  cts.  per  lb. 

Same,  over  1.047  si)ecific  gravity,  (12.)  10  cts.  per 
lb. 

Arsenious,  (594.)    Free. 

Benzoic,  (594.)    Free. 

Boracic,  commercial,  (43  a.)    4  cts.  per  lb. 
pure,  (43  a.)    5  cts.  per  lb. 

Carbolic,  as  a  disinfectant,  (837,  S.  S.,  471.) 
for  chemical  or  mfg.  pps.,  (594.)    Free. 

■    dry  or  other,  med.,  (594.)    Free, 
liquid,  (594.)    Free. 

Chromic,  (47.) 

Citric,  (13.)    10  cts.  per  lb. 

Cresylic,  so-called,  same  as  liquid  carbolic,  (S. 
S.,3980.)    Free. 

Gallic,  (594.)    Free. 

Hydric,  (594.)    Free. 

Muriatic,  (594.)    Free. 

Nitric,  (594.)    Free. 

Nitric,  not  chemically  pure,  (594.)    Free, 

Oxalic,  (594.)    Free. 

Picric  and  Nitro-picric,  (594,   Sept.  23, 1868,  N. 
Y.)    Free. 

Pyrogallic,  (594.)    Free. 

Rosolic,  so  styled,  or  aurine,  (594,  S.  S.,  4514.) 
Free. 

Salicylic,  (594.)    Free. 

Succinic,  (594.)    Free. 

Sulphuric,  fuming,  (Nordhausen,)  C594.)    Free. 

Sulphuric,  other,  (594.)    Free. 

Tannic,  (109.)    $1  per  lb. 

Tartaric,  (14.)    10  cts.  per  lb. 

used  for  chemical  pps.,  +  +  +,  (594.)    Free. 

used  for  medicinal  pps,,  +  +  +,  (594.)    Free. 

used  for  mfg.  pps.,  +  +  +,  (594.)    Free. 

carboys  containing,  +  +,  (133,)  in  addition  to 
duty  on  contents. 
Aconite,  root,  leaf,  and  bark,  (497.)    Free. 
Acorn  coffee,  (290.)    2  cts.  per  lb. 


20 


15 


Per  ct. 
Acorns,  powdered,    (290,   Nov.   17,   1863,  Bait.) 

2  cts.  per  lb. 
Acorns,  raw  or  prepared,  (290.)    2  cts.  per  lb. 
Actors'  costumes,  actual  use  abroad  not  required, 

(S.S.,4721.) 
Actors'  effects,  free  entry  under  815  limited  to 

those  intended  for  the  personal  use  of  the 

party  bringing  them,  (S.S.,  4686.) 
Adamantine  spar,  as  Emery,  (426,  T.  R.,  pp.  565, 

586.)    let.  per  lb. 
Additional  duty  for  undv.  of  part  of  impt.,  (S.S., 

3299,  3346.) 
Adhesive  felt,  for  sheathing  vessels,  (696.)    Free. 
Adhesive  plasters  or  salves,  patent  or  proprietary, 

(99.) 
other  med.,  (93.) 
Adiantum,  a  cr.  dr.,  (1262.) 

Advertisements,  obscene,  impt.  prohibited,  (839.) 
Adzes,  steel  mfs.,  +  +  +,  (216.) 
Aerophanes,  silk  veil  goods,  (383.) 
African  fibre,  for  beds,  unmfd.,  (744.)  Free. 
Agaric,  cr.,  (636.)    Free. 
Agate,  so-called,  but  really  cr.  onyx,  (480,  S.  S., 

4842.) 
Agate  balls,  fit  for  toys,  (425.  S.  S.,  3264.) 
other,  and  hooks,  (837,  Aug.  8, 1871,  N.  Y.) 
mortars,  as  stoneware,  (127,  T.  E,.,  p.  553.) 
Agates,  or  achate  stones,  cut  into  pr.  stones,  but 

not  set,  (480.) 
same,  cut  and  polished  on  one  side,  (837,  S.  S., 


Aug.  8, 1871,  N.  Y.) 


Free. 

,  5302.) 


30 


cut  for  bookbinders, 
unmfd,  (596.)    Free. 
Agriculture,  Department  of,  plants,  trees,  shrubs, 
roots,  seed  cane  and  seeds  impt.  for  or  by 
U.  S.  bot.  garden,  (761.)    Free. 
Alabaster  statuary  and  ornaments,  (394.) 
Albata,  or  German  silver,  unmfd,  (185.) 
Albumen,  in  any  form  or  condition,  (496.) 
Albumen  paper  for  photography,  (392,  S.  S. 
Album  boxes,  glass  ch.  val.  +  +  +.  (143,  S.  S.,  2569.) 
Albums,  photograph,  of  leather  and  paper,  as  Ir. 
mfs.,  +  +  +,  (463,  S.  S.,  1177.) 
Same,  unbound,  as  paper  mfs.,  +  +  + ,  (388  S.  S., 

1734.) 
Same,  with  covers  of  silk  plush  as  ch.  vaL,  (383, 
823,  S.  S.,  5590.) 
Albumen  solution,  liquid,  (837,  S.  S.,  3701.) 
Alcoholado,  so-called,  (312,  S.  S.,  1718.)    $2  per  pf. 
gal. 
in  bottles,  (310.)    3  cts.  add.  dty.  per  bottle. 
Alcohol,  all  +   +,  (311,  June  18,  1866,  A.  C.  B,, 
$2  per  pf.  gal. 
containing   94    per  cent,  anhydrous  alcohol, 

(102.)    $2  per  gal. 
dist.  spirits,  containing  50  per  cent,  anhydrous 
alcohol,  (101.)     $1  per  gal. 
Alcoholic  compounds,  +  +  +,  (103.)    $2  per  gal. 
for  the  alcohol  contained  therein,  and 
perfumery,    including    Cologne   water, 
$2  per  gal.  and 

add.  dty.  on  bottles  under  133-4-6. 
Ale  in  bottles  or  jugs.  (316.)    35  cts.  per  gal, 
in  casks,  or  other  than  in  bottles  or  jugs, 

20  cts.  per  gal. 
in  casks,  no  allowance  for  space  occupied  by 
hops,  (S.  S.,  3905.) 


(100.) 


(316.) 


30  - 


15 


*  This  includes  samples  of  chemical  and  pharmaceutical  preparations  imported  for  a  college  of  phai 
macy,  (S.S.,  2311,)  and  chemical  salts  and  preparations  for  college  laboratories,  (S.  S.,  2802.) 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Ale,  add.  dty.  on  glass  bottles,  (133-4-6.) 
gauge  of.  (S.  S.,  3o37,  3564.) 

ginger,  no  separate  duty  on  bottles,  (317.)  20 

Alizarine,  natural  or  artificial,  (595.)    Free. 
Alkaline  silicates,  all  +  +,  (76.)    V^  et.  per  lb. 
Alkalies,  alkaloids,  and  oils,    all   preparations 
known  as,  and  all  combinations  tbereof,  +  +, 
(92.)  25 

Alkanet  root,  or.,  (636.)    Free, 
Alkekengi,  or.,  (636.)    Free. 
Alloys,  used  as  substitutes  for  steel  tools,  (177  6.) 
val.  not  over  4  cts.  per  lb.  45 

val.  over  4  and  not  over  7  cts.    2  cts.  per  lb. 
val.  over  7  and  not  over  10  cts.    2%  cts.  per  lb. 
val.  over  10  cts.    3'4  cts.  per  lb. 
Alloys  of  metal,  lead  ch.  val.,  (189,  823.)    2  cts. 
per  lb. 
of  which  nickel  is  the  element  of  ch.  val.,  (192) 
15  cts.  per  lb. 
Almonds,  in  shell,  (303  a.)    5  cts.  per  lb. 

shelled,  (303  a.)    VA  cts.  pr.  lb. 
Almond  oil,  (555.)    Free. 

shells,  (837.)  10 

Aloes,  gum,  cr.,  (636.)    Free. 

not  altogether  cr.,  (94.)  10 

Alpaca  hair,  val.  at  last  port  or  place  whence 
exp.  to  the  U.  S.,  excluding  charges  at  such 
port,  at  not  over  30  cis.  per  lb.  (358  a.)    10  cts. 
per  lb. 
val ,  over  30  cts.,  (358  b.)    12  cts.  per  lb. 
mfs.  of,  or  of  goat  hair,  are  dtbl.  at  same  rates 
as  those  of  worsted  of  like  description. 
Alum,  in  crystals,  or  ground,  or  otherwise,  (32.) 
60  cts.  per  100  lbs. 
patent  and  substitute,  (32.)    60  cts.  per  100  lbs. 
f  Alumina,  and  sulphate  of,  (32.)  60  cts.  per  100  lbs. 
kluminium,  or  aluminum,  (039.)    Free. 
Lluminum,  leaf-,  in  books,  (216,  8.  S.,  5298.)  45 

Lluminous  cake,  (32.)    60  cts.  per  100  lbs. 
imber  beads  and  gum,  (640.)    Free. 
Imber  bead  crosses  set  in  metal  for  jewelry,  (459, 

822,  S.  S.,  3389.)  25 

for  necklaces,  beads  strung  on  thread,  (640,  S. 

S..  3389.)    Free, 
oil,  cr.,  or  rectified,  (556.)    Free. 
Lmbergris,  (498.)    Free, 
oil,  (557.)    Free. 

tmerican  artists  :  paintings,  statuarj',  fountains, 
and  other  works  of  art,  the  production  of.  * 
But  the  fact  of  such  production  must  be  veri- 
fied by  the  certificate  of  a  Consul,  or  Minister 
of  the  United  States,  indorsed  upon  the  writ- 
ten declaration  of  the  artist,  (819.  See,  also, 
rule  as  to,  S.  S.,  3942.)  Free, 
artists,  works  of,  exp.  and  re-impt..  entered  as 

Am.  products,  (649  a,  S.  S.,  3040.)    Free, 
bags,  exp.  filled  with  leather  mfd.  in  U.  S.,  and 
returned   empty,  under  regs.,   (649  a.  S.  S., 
3198.)    Free. 
Same,  exp.  filled  with  fin.  dyewood,  grd.  in  the 
U.  S.,  dtbl.  on  re-impt.,  (S.  S.,  3511.) 


Perct. 

American  bottles  exp.  empty  and  rtd.  filled 
with  palm  oil,  nut  free  under  649  a,  (S.  S., 
4953.) 

barrels,  exported,  filled  with  domestic  petro- 
leum,! and  returned  empty,  under  regula- 
tions. (648.)    Free. 

car-wheels,  worn-out,  re-impt.,  (649  a,  S.  S. 
4239.)    Free. 

citizens  dying  abroad,  personal  and  household 
effects  of,  not  merchandise,  (757.)    Free. 

fisheries,  spermaceti,  whale  and  other  fish-oils, 
and  all  other  articles  the  products  of  such 
fisheries,  (749.)    Free. 

lard  barrels,  exp.  filled  with  domestic  pro- 
ducts and  rtd.  empty.  No  dec.  int.  to  return 
required,  (S.  S..  4572.) 

lumber,  sawn  in  N.  B.,  by  aliens,  not  free  under 
829,  (S.  S.,  4300.) 

mfs.,  to  wit:  casks,  barrels,  carboys,  bags,  and 
other  vessels,  exported,  filled  with  American 
products,  or  exported  empty  and  returned 
filled  with  foreign  products, including shooks, 
when  returned  as  barrels  or  boxes,  (649  b.) 
identity  proved  under  regulations,  (649  c.) 
and  on  which  aH  internal  tax  due  shall  be 
proven  to  have  been  paid  before  exportation 
and  not  refunded,  (649  d.)    Free. 

paper,  printed  on  and  re-impt..  dtbl.,  (S.  S., 
3065.) 

products  and  mfs.  when  exported  and 
brought  back  in  same  condition,  under  regu- 
lations, (649  a.)    Free. 

spools  exp.  filled  and  rtd.  empty,  not  free 
under  649  a.  (S.  S.,  4976.) 

vessels  and  railroad  cars,  repairs  and  equip- 
ment of.  in  a  foreign  country,  dtbl.  (See  pro- 
visions for,  2040.    Part  1.)% 

vessels,  foreign  products  needed  for  repair  of, 
when  they  may  be  withdrawn  from  ware- 
house, free  of  duty.  (834.) 
Amethysts,  not  set,  (480.)  10 

Ammonia,  acetate  of,  (92.)  25 

anhydrous,  liquefied  by  pressure,  (33.)  20 

aqua,  or  water  of.  (34.)  20 

carbonate  of,  (36.)  20 

muriate  of,  or  sal  ammoniac,  (35.)  10 

sulphate  of,  (37.)  20 

Ammoniacum.  grains  of,  cr.,  (636.)  Free. 

not  cr.,  (94.)  10 

Amomum,  or  grains  of  paradise,  cr.,  (636.)    Free. 

not  cr.,  (94.)  10 

Amylic  alcohol,  or  fusel  oil,  (112.)  10 

Amyl  of  oxyd,  so-called,  (114,  S.  S.,  1129.)     $2.50 

per  lb. 
Anatomical  preparations.  (787  )    Free. 

specimens,  models,  or  imitations  of,  in  papier 
mach<5,  (472.  S.  S..  1767.)  30 

manikin  of  papier  mache,  (472,  S.  S.,  3vS31.)  30 

Anchovies  and  sardines  in  tin  boxes,  (281  a.)  as 
follows:  whole  boxes,  not  over  5  inches  long, 
4  wide,  and  zy^  deep.    10  cts.  each. 


*  This  includes  copies  actually  made  by  American  artists  of  the  productions  of  other  American  artists, 

3.  S..  2318.) 

t  American  petroleum  barrels  do  not  forfeit  their  right  of  free  entry,  under  648,  for  being  re-coopered 
Ibroad.  (S.  S.,  3810.) 

t  Grain  bags  of  foreign  production  and  manufacture,  which,  under  Department's  ruling  of  November 

B,  1871  (not  published  in  Synopsis),  are  exempted  from  payment  of  duty  as  part  of  the  equipment  of  the 
?es.sel,  cannot  be  transferred  from  the  vessel  to  which  they  belong  to  another  vessel,  without  being  firet 
ntered  and  subjected  to  the  payment  of  duty.    (January  2, 1874,  N.  O.,  Syn.  Ser.,  1749.) 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Anchovies  and  sardines  (continued) : 

half  boxes,  not  over  5  inches  long,  4  wide, 

and  1%  deep.    6  cts.  each, 
quarter  boxes,  not  over  4%  inches  long,  S}4 

wide,  and  V/i  deep.    2]/^  cts.  each. 
The  same  in  any  other  form,  (281  b.)  40 

Anchovy  sauce,  or  paste,  in  bottles,  (284,  S.  S., 
^492.)  35 

additional  duty  on  bottles. 
Anchors,  or  parts  thereof,  (163.)    2  cts.  per  lb. 
Andirons,  cast-iron,  (157.)    IJ4  ct.  per  lb. 
Angelica  root,  cr.,  (636.)    Free. 
Angora  goats,  sp.  impt.  for  breeding  pps,,  (642  a.) 
Free, 
hair,  as  wool  of  class  2,  (358.) 
Angora  goat-skins,  raw,  without  the  wool,  unmfd, 

(719  b.)    Free. 
Aniline,  arseniate  of,  (602.)    Free, 
dyes,  as  coal-tar  dyes,  (82.)  35 

oils,  cr.,  (559.)    Free. 

paste  or  pulp,  not  dyes,  (837.)  20 

paste,  so-callea,  but  really  colors,  (82,  S.  S.,  2810.)    35 
residuum,  as  aniline  dye,  (92,  S.  S.,  3913.)  35 

salts,  (605.)    Free. 
Animal  carbon,  fit  for  fertilizing  only,  (504.)  Free. 

manures,  (505.)    Free. 
Animals,  integuments  of,  +  +  +,  (655.)    Free, 
brought  into  the  United  States  temporarily  for 
not  over  6  months,  for  exhibition  or  competi- 
tion, offered  by  any  agricultural  or  racing  as- 
sociation, under  regs..  (641.)    Free, 
living,    excepting   leeches,   birds,  fowls,  and 
others    specified,    and    comprehending    all 
other  living  bodies  endowed  with  sensation 
and  power  of  motion,  and  -f  -f  +,  (252,  Oct. 
30, 1866,  A.  &  Co.,  and  S.  S.,  1098.)  20 

portions  of,  dried,  but  unmfd,  for  glue  stock, 

(511.)    Free, 
sp.  impt.  under  regs.  for  breeding  pps.,*  (642  a.) 

Free, 
teams  of.  Including  their  harness  and  tackle, 
and  the  wagons,  or  other  vehicles  actually 
owned  by  persons  immigrating  with  their 
families,  and  in  actual  use  for  the  purpose  of 
such  immigration  under  regs.,  (642  b.)  Free. 
Anise  seed,  (760.)    Free. 

oil,  or  anise  seed  oil,  (558.)    Free. 
Annotto  or  Annotta,  (499.)    Free, 
all  extracts  of,  (499.)    Free, 
seed,  (760.)    Free. 
Anodyne,  Hoffman's,  (107.)    30  cts.  per  lb. 
Anodynes,  proprietary,  (99.)  50 

Anthoss  oil,  (581.)    Free. 
Anthracite  coal,  (673.)    Free, 
shale,  (417,  S.  S.,  5308.)    75  cts.  per  ton.  of  28  bu. 
of  80  lbs.  each. 


Per  ct. 

Anti-fouling  comp.  for  painting  ships'  bottoms, 

(87,  S.  S.,  4973.)  '  25' 

Antimony  as  regulus  or  metal,  (195.)  10 

ground,  (837,  S.  S.,  5473.)  20 

ore,  cr.,  sulphide  of,  (600.)    Free. 
Antiquarian  paper,  (392  b.)  25 

Antique  armor,  modern  imitations  of,  of  metal, 
(216,  S.  S.,  17Q0.)  45 

oil,  (92.)  25 

Antiquities,  collections  of,t  (669.)    Free. 
Ants'  eggs,  baked,  (837,  S.  S.,  4157.)  10 

Anvils,  (163.)     2  cts.  per  lb. 
Appraisements,.t  when  market  value  cannot  be 

ascertained  directly,  how  to  proceed,  (853.) 
Apatite  or  rock  phosphate,  (597.)    Free. 
Apparatus,  life-saving,  sp.  impt.  by  life-saving  so- 
cieties, (731.)    Free. 

philosophical,  (475.J  35 

Apparel,  to  wit,  cloaks  and  other  outside  gar- 
ments for  ladies  and  children,  wholly  or  ptly. 
of  wool,  wstd.  or  hair,  (not  knit,)  (367.)  45  cts. 
per  lb.  and  40 

wearing,  of  all  kinds  +  +  +,  wholly  or  ptly. 
of  wool,  worsted,  or  hair,  except  knit  goods, 
(366.)    40  cts.  per  lb.  and  35 

Appollinaris  mineral  water,  (622,  S.  S.,  5115.)  Free. 
Apple  butter,  (284.  35 

Apples,  (704.)    Free 
Aqua  ammonia,  (34.)  20 

fortis  or  nitric  acid,  (594.)    Free. 
Arabic,  gum,  cr.,  (636.)    Free. 

other  than  cr.  (94.)  10 

Arctic  shoes,  part  wool,  (367.)   45  cts.  per  lb.  and     40 
Archill,  in  the  weed  or  liquid,  (550.)    Free. 
Argal  or  Argol,  or  cr.  tartar,  (519.)    Free. 
Argentan,  albata,  or  German  silver,  unmfd,,  (185.)     25 

mfs.  of,  (216.)  45 

Armenian  bole,  (215,  S.  S.,  3342.)  20 

cosmetic,  (99.)  50 

Armor  of  metal,  (216.)  45 

Arms,  fire-,  +  +  -{-,  (202.)  25 

side-,  (207.)  35 

sporting  breech-loading  shot-guns,  and  pistols 
of  all  kinds,  (203.)  35 

Aromatic  cachous,  (99.)  50 

Arrack,  (313.)    $2  per  pf  gal, 

in  bottles,  (.310.)  3  cts.  in  add.  on  each  bottle. 
Arrowroot,  (644.)    Free. 

flour  or  starch,  (269,  S.  S.,  3385.)    2}^  cts.  per  lb. 

Hawaiian,  (Pt.  I.,  2374.)    Free. 
Arseniate  of  aniline,  (602.)    Free. 
Ar.senic,  (599.)    Free. 

metallic,  or  cobaltum  crystals,  (610.)    Free. 

sulphide  of,  or  orpiment,  (601.)    Free. 
Arsenious  acid,  (594.)    Free. 
Art,  works  of,  impt.  expressly  for  presentation  to 


*  Animals  impt.  for  breeding  pps.,  under  642  a,  need  not  be  of  superior  stock,  (S.  S.,  5551.) 

t  So-calkd  "antique  poUery  "  or  majolica  plates  of  the  Renais.sance  period  or  the  16th  century,  are  nc 
properly  "antiquities,"  entitled  to  free  entry  under  669,  but  are  dutiable  as  earthenware,  (S.  S.,  3110.)  Nojj 
does  669  include  antique  tableand  side-board  to  be  used  as  furniture,  {S.  S.,  2681.)  But  co72<ra  when  intends 
for  cabine4;  of  antiquities,  (S.  S.,  2699.)  IIeld,th&t  "  collections  of  antiquity"  and"  collections  of  antiquities' 
have  substantially  the  same  meaning,  and  that,  with  reference  to  paintings  and  other  works  of  art,  antique 
only,  to  wit,  y)roductions  of  ancient  date  as  distinguished  from  those  of  the  mediseval  or  modern  periods 
Should  be  admitted  free  under  the  existing  law,  provided  they  are  specially  imported  and  not  for  sale,  (9 
S.,  29:54.)  Antiquities,  as  baked  clay  figures  taken  from  Bceotian  tombs  of  od  century  B.  C,  and  arms  an< 
implements  from  tiie  tombs  of  the  Franks  of  the  3d  century  A.I).,  and  impt.  for  sale,  ??/'<  free  under  669 
(S.  S..  3983,  4053.)  Nor  are  arms  of  mediaeval  period,  (S.  S.,  3580.)  When  collections  of  antiquities  that  ar 
imported  for  sale  are  free,  (S.  S.,3754.) 

X  Appraisements,  appealed,  may  be  reconsidered,  when,  (S.  S.,4269.) 

A])praisement  of  seized  goods,  (S.  S.,  4411.) 

Appraisements,  original,  cannot  be  advanced  by  appraisers  in  certain  contingencies,  (S.  S.,  3753.) 


SCHEDULE  OF  DUTIES. 


Per  ct. 
national    institutions,  states,  or  municipal 
corporations,  or  religious  corporations  or  so- 
cieties, (819  b.)    Free. 

works  of,  the  production  of  American  artists, 
(819  a.)  Free.  (See  also  title  "  American  ar- 
tists." 

works  of,*  to  wit,  paintings,  statuary,  and  pho- 
tographic pictures,  sp.  impt.  for  exhibition 
by  associations,  under  regs.,  (832,  S.  S.,  3128.) 
Free. 

works  of,  for  exhibition,  under  regs.,  (833,  S.  S., 
3612.)    Free. 
Articles  imported  for  the  use  of  the  United  States, 
provided  the  price  thereof  shall  not  have  in- 
cluded the  duty,  (645.)    Free. 

not  enumerated,  wholly  or  partly  mfd.,  +  +, 
(837  b.)  20 

Same,  raw  or  unmfd.,  +  +,  (837.a)  10 

the  growth,  produce,  and  mf.  of  the  U.  S.,  ex- 
ported and  brought  back  in  the  same  condi- 
tion as  exported,  identity  proved  under  regu- 
lations, and  on  which  all  internal  taxes  shall 
be  proven  to  have  been  paid  before  exporta- 
tion, and  not  refunded  by  allowance  or  draw- 
back, and  on  which  no  other  drawback  or 
bounty  has  been  allowed,  (649.  See,  also,  T. 
D.,  71,  74,  75.)    Free. 

of  trifling  value  brought  by  passengers  from 
Canada,  (see  S.  S.,  436.) 

once  exported,  of  the  growth,  production,  or 
mf.  of  the  U.  S.,  upon  which  no  internal  tax 
has  been  assessed  or  paid,  or  upon  which 
such  tax  has  been  paid  and  refunded  by  al- 
lowance or  drawback,  on  reimportation,  must 
pay  a  duty  in  coin  equal  to  the  tax  imposed 
by  the  internal  revenue  laws  upon  such  arti- 
cles, (826,  Regs.  Art.  379.') 
Articles  of  grass,  osier,  palm-leaf,  whalebone, 
willow,  or  straw,  -(-  +  +,  (.^.95.) 

such  as  card-cases,  pocket-books,  shell  boxes, 

and  all  similar  articles,  of  whatever  material 

composed,  and  by  whatever  name  known, 

-f  -f  +,  (410.) 

Articles  in  bulk,  (see  "Definition,"  etc.,  T.  D.,  16.) 

indecent,  obscene,  or  immoral,  importation  of, 
prohibited,  (839-40.) 

in  a  crude  state,  used  in  dyeing  or  tanning, 
-f  + +,(509,689.)    Free. 

not  in  a  crude  state,  used  in  dyeing  or  tanning, 
+  +  +,  (837.)  20 


30 


35 


Perot. 
Artificial  and  ornamental  feathers  and  flowers 
or  parts  thereof,  of  whatever  material  com- 
posed, for  millinery  use,  -f  -h  -I-,  (429  6.)  50 
flowers  of  tin,  (429  b,  S.  S.,  5366.)  50 
parts  of,  of  rubber  or  gutta-percha,  small  tubes 
painted  and  decorated  with  moss  to  imitate 
flower  stems,  (429  6,  S.  S.,  3386.) 
Same,  silk,  rubber,  cotton,  and  wire,  S.  ch.  v., 
(429  b.) 
Artificial  flower-stands  under  glass,  (429  b,  822  6, 

S.  S.,  ai36.) 
Artificial  fruits,  of  glass,  used  with  artfi.  flowers, 

(429  b,  S.  S.,  5251,) 
Arts,  fine,  acids  for,  (594.)    Free. 
Asbestos,  mfd.,  (39.) 
unmfd.,  (598.) .  Free, 
millboard,  (39,  S.  S.,  3756.) 
packing  covered  with  cotton,  (39,  S.  S.,  3876.) 


paper,  incombustible,  (39,  S.  S.,  3438.) 
Ashes,  beet-root,  (593.)    Free. 

pearl,  of  potash,  (63.) 
of  soda,  (73.)    1}^  ct.  per  lb. 

wood,  and  lye  of,  (593.)    Free. 

zinc,  as  metal  unwrought,  (215,  S.  S.,  4990.) 
Asphaltum,  cr.,  (643.)    Free. 

not  cr.,  (95.) 

mixed  with  limestone,  grd.,  (95,  S.  S.,  3792.) 
Aspic  oil,  (560.)    Free. 
Assafoetida,  (520.)    Free. 
Asses'  skins,  raw  or  unmfd.,  (719  c.)    Free. 
Asthma  cigarettes,  (93,  822,  S.  S.,  1&46.) 
Augers,  (216.) 

Aurine,  rosolic  acid,  (594,  S.  S.,  4514.)    Free. 
Automatic  advertising  figures,  as  toys,  (425,  S.  S., 

5397.) 
Auxiliary  ox.  zinc,  dry,  (90.)    1)4  ct.  per  lb. 

grd.  in  oil,  (91.)    1%  ct.  per  lb. 
Average  values,  how  goods  invoiced  at,  to  be  ap- 
praised, (see  S.  S.,  3683.)t 
Awl  hafts,  mfs.  of  wood,  -f  +  +,  (233.) 
Awls,  (216.) 
Axes,  (216.) 

Axle-bars,  (166.)    2]4  cts.  per  lb. 
Axle-blanks,  (166.)    2}^  cts.  per  lb. 
Axles,  iron  or  steel,  (166.)    2}4  cts.  per  lb. 

forgings  for,  without  regard  to  state  of  mf., 
+  +  +,  (166,  S.  S.,  5310.)    2}4  cts.  per  lb, 

parts  of,  (166.)    2^  cts.  per  lb, 
Ayrstone,  (water  of  Ayrstone)  for  polishing,  (765, 
T.  R.,  p.  586.)    Free. 


50 


50 


50 


50 


25 


20 


20 


35 


*  The  following  regulations  for  entry  of  such  importations  were  prescribed  under  the  original  act,  Feb- 
ruary 24,  1877,  (S.  S.,  3128.) 

"  1st.  At  the  time  of  the  entry  of  pictures  under  the  statute  cited,  (section  2512,  Rev.  Stat.,)  the  importer 
will  be  required  to  make  affidavit  in  the  following  form: 

" '  I  do  truly  swear  that  the  articles  in  the  annexed  invoice  described  are  imported  in  good  foith  for  ex- 
hibition by  [here  name  the  association,]  an  association  autliorized  by  the  laws  of  the  [here  insert  United  States 
or  the  name  of  the  State,  a^  the  case  may  be,]  for  the  promotion  and  encouragement  of  science,  art,  or  industry, 
and  are  not  imported  for  sale.' 

"2d.  A  careful  examination  and  appraisement  of  the  goods  will  be  made,  the  duties  properly  ascertained, 
and  a  bond  taken,  conditioned  that  duties  shall  be  paid  to  the  United  States  on  all  articles  not  re-exported 
within  six  months  from  date  of  importation,  and  that  no  delivery  of  any  such  goods  to  a  purchaser  will 
be  made  during  the  exhibition  of  any  portion  of  the  importation  embracing  them,  nor  until  duties  shall 
have  been  paid  on  all  the  goods  not  re-exported  in  accordance  with  the  terms  of  the  statute  above  cited." 

"The  penalty  of  such  bond  will  be  double  the  amount  of  duties,  and  two  satisfactory  sureties  will  be  re- 
quired." 

t  Section  2910  of  the  Revised  Statutes  provides  as  follows : 

"  When  merchandise  of  the  same  material  or  description,  but  of  different  values.  Is  invoiced  at  an  aver- 
age price  and  not  otherwise  provided  for,  the  duty  shall  be  assessed  upon  the  whole  invoice  at  the  rate  to 
which  the  highest-valued  goods  in  such  invoice  are  subject." 

This  section  of  law  does  not  authorize  an  advance  in  value,  but  only  regulates  the  rate  of  duty  to  be 
assessed,  and  directs  that  the  duty  in  such  cases  shall  be  assessed  upon  the  whole  invoice  at  the  rate  to 
which  the  highest-valued  goods  in  such  invoice  are  subject. 

The  appraiser  should  therefore  have  made  the  proper  appraisement  under  the  law,  and  the  duty  should 
be  assessed  at  the  rate  to  which  the  highest-valued  goods  so  appraised  are  subject.    (S.  S.,  3683.) 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Ayrstone,  if  fit  for  use  as  whetstones,  (720,  T.  R., 

p.  586.)    Free. 
Azo  benzole  dye-colors,  (837  6,  S.  S.,  5593.)  20 


BACON.  (254.)    2  cts.  per  lb. 

Back  saws,  (175.)  40 

Bagatelle  balls,  of  ivory  or  bone,  50 

Baggage,  personal,  in  actual  use,  of  persons  ar- 
riving in  the  U.  S.,  (815,  and  see  also  Pt.  I., 
1837.)  Free. 
Bagging  for  cotton  and  like  mfs.,  +  +  +,  suitable 
to  the  uses  for  which  cotton -bagging  is  ap- 
plied, of  whatever  material,  (348.) 
valued  at  not  over  7  cts.  per  sq.  yd.     13^  ct. 

per  lb. 
valued  at  over  7  cts.  per  sq.  yd.     2  cts.  per  lb. 
Dundee,  or  Scotch  double  warp,  of  jute,  not  fit 
for  use  in   bagging  cotton,  (342,  S.  S.,  1690. 
See  also  S.  S.,  1056.)  40 

jute,  for  tailoring  pps.,  hop-sacking,  etc.,  (342, 

S.  S.,1617.)  40 

waste,  fit  only  for  making  paper,  as  paper  stock, 
(754.)    Free. 
Bags  and  bagging  and  like  mfs.,  +  +  +,  of  what- 
ever material,    and  excepting  bagging  for 
cotton,  (342.)  40 

Bags,  American,  exp.  fild.  with  Am.  products,  or 
exp.  empty,  and  rtd.  filled  with  frn.  products, 
under  regs.,  (649  b.,  S.  S.,  3198.)    Free. 
as  coverings  of  importations,  {see  S.  S.,  2589.) 
bead,  under  (396.)  50 

grain,*  American  or  foreign   exp.  fild.    with 
grain  and  rtd.  empty  under  regs.,  (649  and  Pt. 
I.,  2184.)    Free. 
Bait,  fish  for,  (700.)    Free. 
Baize  or  bookings,  (376,  S.  S.,  3279.)   15  cts.  per  sq. 

yd.  and  30 

Balerope,  hemp,  (350,  April  21, 1858,  N.  Y.)  35 

Baling  hoops,  or  cotton  ties,  of  iron  or  steel,  not 
thinner  than  No.  20  wire  gauge  and  finished, 
(155.)  35 

when  not  finished,  those  of  iron  are  subject  to 
hoop-iron  rates  and  34  of  a  ct.  per  lb.  in  addi- 
tion, (154  b.) 
Ballast  in  general,  {see  S.  S.,  1424, 1542,  2664,  3415, 
also  T.  D.,  10.) 
iron  kentledge,  American,  re-impt.  as,  (649  a.)f  Free, 
stone,  not  merchantable,  and  unmfd.,  if  landed, 

(837a,S.  S.,374.)  10 

stone,  mfd.,  (837  b.  Ibid.)  20 

Ball  caps,  as  percussion  caps,  (474,  Jan.  24, 1865, 

L.  S.)  40 

Balls,  bagatelle,  billiard,  and  chess,  ivory  or 
bone,  (424.)  50 

that  are  toys,  (425.)  35 

other  playing,  according  to  material, 
wash,  (9.)    15  cts.  per  lb. 


35 


35 


35 


40 


Per  ct, 

Balm  of  Gilead,  (500.)    Free. 
Balmoral  skirts  or  skirting,  and  goods  of  like  de- 
scription, or  used  for  like  pps.,  wholly  or  ptly. 
of  wool,  wstd.,  or  hair,  made  up  or  mfd.,  exc. 
knit  gds.,  (366.)    40  cts.  per  lb.  and 
Balmorals,  wholly  or  ptly.  of  wool,  worsted  or 
hair,  (363  a.) 
valued  at  not  over  30  cts.  per  lb.,  (363  6.  and  /.) 

10  cts.  per  lb.  and 
valued  at  over  30,  and  not  over  40  cts.,  (303  c. 

and/.)    12  cts.  per  lb.  and 
valued  at  over  40,  and  not  over  60  cts.,  (363  d. 

and  /.)    18  cts.  per  lb.  and 
valued  at  over  60,  and  not  over  80  cts.,  (303  e. 

and  /.)    24  cts.  per  lb.  and 
valued  at  over  80  cts.  per  lb.,  (363  g.)  35  cts.  per 
lb.  and 
Balsams,  med.  and  not  edible,  cr.  and  +  +  +, 
(636.)    Free. 
Same,  not  altogether  cr.,  4-  +  +,  (94.) 
cosmetic,  (99.) 
med.  prep.,  +  +  +,  (93.) 
Bamboo  canes  or  walking  sticks,  finished,  (409.) 

unfinished,  (409.) 
Bamboo-cloth,  (233,  or  351,  822.) 

hats.  (400.) 
Bamboo-reeds,  not  further  mfd.  than  cut  into 
suitable  lengths   for  canes,  or   for  umbrella, 
parasol,  sunshade  or  walking  sticks,  (646.)  Free. 
Bamboo,  unmfd.,  (647.)    Free. 
Bananas,  in  natural  condition,  (704.)    Free. 
Band  cards,  printed  with  lines  only,  (384,  S.  S., 

4991.) 
"Bank's  oil,"  so-called,  cr.,  (92,  S.  S.,  810.) 

refined,  as  med.  prep.,  (93,  ibid.) 
Barbary  gum,  cr.,  (636.)    Free. 

not  cr.,  (94.) 
Bareges,  according  to  material. 
Bark,  extract  of,  for  tanning,  +  +,  (20.) 

med.  prep.,  -f  -F  -f ,  (93.) 
Barks,  cinchona  and  other,  used  in  mf  of  quinia, 
(521.)    Free, 
cork,  mfd.,  (422.) 

unmfd.,  (683.)    Free, 
med.  and   not  edible,  cr.  and  -r    +  -1-,  (636.) 

Free. 
Same,  not  altogether  crude,  +  +  +,  (94.) 
Barley,  per  bushel  of  48  lbs.,  (260,  1881,  Pt.  I.) 
10  cts.  per  bush. 
no  draff  allowable,  (1860,  S.  S.,  3577.) 
hulled,  patent,  or  pearled,  (261.)    34  ct.  per  lb. 
malt,  per  bushel  of  34  lbs.,  (262.)    20  cts.  per  bu. 
pulverized.  (837  b.) 
Barometers,  glass  and  metal,  (only  5  per  cent,  of 

glass,)  as  mfs.  of  glass,  (143,  S.  S.,  1606.) 
Barrels,  empty,  (231.) 

Barrels,  forged  shot-gun,  rough-bored,  (204.) 

Barrels,  of  American  mf ,  exported,  filled  with 

domestic  petroleum,  and  rtd.  empty,  under 

regs.,  (648.)    Free. 

of  American  mf.  exp.  filled  with  Am.  products, 

or  exp.  empty  and  rtd.  filled  with  frn.  pro- 


25 


10 


*  Bags  of  foreign  mf.  exp  filled  with  flour  or  bran,  or  anything  else  than  American  gi-am,  and  rtd.  empt 
are  not  free  under  the  provision  of  the  7th  section  of  the  act  of  Feb.  8, 1875,  Pt.  I.,  2184,  (S.  S.,  5423.) 

American  bags  exp.  filled  with  foreign  dye-woods,  ground  in  the  U.  S.,  are  dutiable  on  re-importation^ 
(S.  S.,  3511.) 

t  Iron  kentledge,  purchased  in  the  United  Slates  and  used  exclusively  as  ballast,  if  landed  in  theUnit€ 
States,  will,  if  of  foreign  production  or  manufacture,  be  liable  to  duty;  and  if  of  An^erican  production  oi 
manufacture,  be  entitled  to  free  entry  under  (649  a.)  (T.  R.,  p.  564.) 


SCHEDULE  OF  DUTIES. 


Per  ct, 
ducts,  including  shocks,  when  rtd.  as  barrels, 
under  regs.  and  on  which  all  internal  tax  due 
shall  have  been  paid  before  exp.  and  not  re- 
funded, (649  b.)    Free. 
Barwood,  for  dyeing,  cr,,  (636.)    Free. 

ground,  or  not,  cr.,  (94.)  1( 

Baryta,  acetate,  (92.)  2i 

carbonate  of,  or  witherite,  (603.)    Free, 
chlorate  of,  (92,  S.  S.,  2117.) 
sulphate  of,  mfd.,  (41.)    1%  ct.  per  lb. 
unmfd.,  (40.) 
Barytes,  mfd.,  (41.)    %  ct.  per  lb. 
unmfd.,  (40.) 
earth  or  ore,  all  in  natural  condition,  (215,  S.  S., 
3378.) 

Basket-makers,  osier  or  willow  prepd.  for  use  of, 
(471.) 

ornaments  representing  birds'  nests  and  birds, 
surrounded  by  flowers  and  feathers,  the  latter 
ch.  val.,  (429,  S.  S.,  3239.) 
Baskets,  of  grass,  osier,  palmleaf,  whalebone,  wil 
low,  or  straw,  (395.) 
of  straw  and  silk,  S.  only  7  to  10  per  cent,  of  val., 
(395,  3259.) 
Bas-reliefs  of  terra  cotta,  (125,  S.  S.,  372.) 
Bass,  veg.  subs.,  (837  a.,  S.  S.,  2780.) 
Bass-mats,  (432.) 
Bassoons,  (469.) 
Bass-wood  bark,  cr.,  (636,  S.  S.,  1574.)    Free. 

other  than  cr.,  (94.) 
Bath  brick,  (837  b.) 
Battley's  Sedative  Liq.  Opii  Sed.  (99,  May  3, 1866, 

S.  &  Co.) 
Battledores,  wood  and  Ir.,  (463,  S.  S.,  2842.) 
Bauxite,  (604.)    Free. 

Bay  and  bay-leaves,  oil  of,  essential,  (25.)    $2.50 
per  lb. 
or  laurel  berries,  or.,  (936.)    Free, 
not  cr.,  (94.) 
Bayonets,  mfs.  of  steel,  +  +,  (216.) 
Bay  rum,  or  water,  whether  distilled  from  the 
leaf,  or  compounded,  and  whether  dist.  spts., 
the  comp.  ch.  val.,  or  not.  (315,  S.  S.,  2234.)    $1 
per  gal.,  1st  proof,  and  in  proportion  for  any 
greater  strength, 
essence  or  oil,  (25.)    $2.50  per  lb. 
wax,  or  myrtle  wax,  (592.)    Free. 
Bdellium,  gum,  cr.,  (636.)    Free. 

other  than  cr.,  (94.) 
Bead  jewelry,  (459,  S.  S.,  5246.) 
Bead  necklaces,  strung  on  thread  only,  (396.) 
with  metal  clasps,  (459,  S.  S.,  5246.) 
ornaments,  oblong  pieces  of  glass  in  im.  of  jet, 
with  pendants  of  black  glass  beads,  (396,  S.  S., 
4203.) 
Beads,  amber,  (640.)    Free, 
and  bead  ornaments  of  all  kinds  except  amber, 

(396.) 
onyx,  (396,  S.  S.,  2534,  2645.)  , 

Beam  knives,  as  mfs.  of  steel,  +  -t-  -f ,  (216.) 
Beams,  scale,  iron,  as  mfs.  of  iron,  -f  -f  -f .  (216.) 
structural,  iron  or  steel,  (178.)  1}4  ct.  per  lb. 
wooden,  as  mfs.  of  wood,  -f-  +  -f ,  (233,  T.  R.,  p. 
592.) 
Beans,  all  +  -f  -F,  (837  a.) 
med.  and  not  edible,  crude  and  -f-  -t-  +,  (636.) 

Free. 
Same,  not  altogether  cr.,  +  +  +,  (94.) 
Tonquin,  Tonqua,  or  Tonka,  (808.)    Free. 


25 


10 


10 


20 


25 


50 


30 


Per  ct. 

Bed-feathers  or  downs,  (650.)    Free. 
Beds,  curled  hair  for,  other  than  hogs',  (443.)  25 

curled  hogs'  hair  for,  not  fit  for  bristles,  (717.) 

Free, 
moss,  sea-weeds  and  all  other  veg.  subs,  used 
for,  (744.)     Free.) 
Bed-screws,  iron,  (164.  822  6.)    2)^  cts.  per  lb. 
Bed-sides,  made  of  portions  of  carpets  or  carpe^ 
ings,  are  subject  to  the  rates  of  duty  imposed 
on  like  carpets  or  carpetings. 
Bedspreads,  or  covers,  of  scraps  of  calico  sewed 

together,  (324  a.)  35 

Bed-ticking  of  cotton.    As  other  cotton  cloth. 
Beef,  (253.)    1  ct.  per  lb. 
Beer,  in  bottles  or  jugs,  (316.)    35  cts.  per  gal. 

add.  dty.  on  glass  bottles  containing,  (133.)         30 
dtbl.  on  wine  gallon  of  231  cub.  inches,  (S.  S., 

4068.) 
gauge  of,  in  bottles,  (S.  S.,  3537,  3564.) 
other  than  in  bottles  or  jugs,  (316.)  20  cts.  per 
gal. 
Dantzic  spruce,  as  beer,  under  316,  (S.  S.,  5372.) 
Ginger,  (317.)  20 

no  add.  dty.  on  bottles  or  jugs,  (317.) 
Beer-bottles,    American,     exp.   filled  and    rtd. 

empty,  under  regs.,  (649  5.)    Free, 
Beer-coloring,  burnt  glucose,  (117,  822,  S.  S.,  3732.)    50 
Beer-mugs,  glazed  earthen,  (127,  S.  S.,  2904.)  55 

Bees,  for  breeding  pps.,  (612  a.)    Free, 
swarms,  or  plain  hives  of,  (252,  Dec.  12,  1843, 
Cape  Vincent.)  20 

Beeswax,  (2.)  20 

Beet-root  ashes,  (593.)    Free. 

waste  for  mf.  of  paper,  (754.)    Free. 
Beet-seed,  other  than  sugar-beet-seed,  (465.)  20 

of  sugar-beet,  (778.)    Free. 
Beets,  edible,  cr.,  (286.)  10 

prepared,  (287.)  30 

red  essence  of,  as  dist.  spts.,  under  311,  (T.  R.,  p. 
566.) 
Behen,  or  ben,  med.  root,  cr.,  (636.)    Free. 

not  crude,  (94.)  lo 

Belladonna  root  and  leaf,  cr.,  (636.)    Free. 

not  crude,  (94.)  10 

Bell-metal,  broken  and   fit  only  for  remf..  (651.) 

Free. 
Bellows,  and  bellows  pipes,  according  to  mate- 
rial. 
Bells,  all  other  than  toy,  (216.)  45 

broken,  (651.)    Free. 

church,  (216,  S.  S.,  1704,  2532.)  45 

frames  for,  according  to  mat.,  (S.  S.,  2532.) 
small  brass  toy,  (425,  S.S.,  3382.)  m  3f 

Belthal  mineral  waters,  when  free,  (S.  S,,  4073.) 
Beltings,  wholly  or  partly  of  wool,  worsted,  or 
hair,  (368.)    30  cts.  per  lb.  and  50 

leather,  (460.)  15 

Belts,  endless,  for  paper  or  printing  machines, 
(379.)    20  cts.  per  lb.  and  30 

leather,  as  mfs.  of  leather,  under  463,  30 

Belt-stuffing,  as  varnish,  under  119,  822,  (S.  S., 

3654.) 
Bend  leather.  (460.)  15 

Bene,  benne,  or  sesame  oil,  (582.)    Free. 
Benjamin,  or  benzoin  gum,  cr.,  (636.)    Free. 

not  crude,  (94.)  10 

Benzine  and  benzole,  coal  tar  product,  (81.)  20 

Benzoates,  (92.)  25 

Benzoic  acid,  (594.)    Free. 


8 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Bergamot  oil,  (561.)    Free. 

Berlin  blue,  (479.)  20 

Berries,  edible,  in  natural  condition,  as  fruit,  un- 
der 704.    Free, 
med.  and  not  edible,  crude  and  +  +  +,  (636.) 

Free. 
Same,  not  altogether  crude,  +  +  +,  (94.)  10 

Bessemer  process,  all  metal  produced  from  iron 
or  iron  ore  by,  to  be  classed  and  denominated 
as  steel,  (18o  b.) 
sheet  iron,  so-called,  dtbl.  as  steel  in  sheets,  un- 
der 177  a.,  (S.  S.,  '627.) 
Steel  rods,  (183  a.,  S.  S.,  4488.)  45 

Beverages,  spirituous,  +  +  +,  (313.)    82.00  per  pf. 

gal.    {See,  also,  314.) 
Bezoar-stones,  (638.)    Free. 
Bicarbonate  of  soda,  (73.)    13^  ct.  per  lb. 

of  potash,  (73,  822  b.)    1]^  ct.  per  lb. 
Bichromate  of  potash,  (49.)    3  cts.  per  lb. 
Bick  irons,  (216.)  45 

Bicycles  or  velocipedes,  (412,  S.  S.,  3283.)  35 

"  Bijoutry,"  so-called,*  (143  or  216,  S.  S.,  2932.)  45 

Billheads,  printed,  (384.)  25 

Billiard  balls,  ivory  or  bone,  (424.)  50 

part  rubber,  (424,  S.  S.,  4119.)  50 

chalk,  (46.)  20 

Bindings,  cotton,  (324.)  85 

flax,  (336.)  40 

hemp,  (350.)  35 

silk,  (383.)  50 

wool,  wstd.,  or  animal  hair,  (368.)  30  cts.  per  lb. 
and  50 

Birch  bark,  mfs.  of,  (837,  S.  S.,  5469.)  20 

Bird-skins,  dressed,  (463,  S.  S.,  695.)  20 

impt.  for  millinery  pps.,  being  the  entire  skins 
with  plumage,  bills,  and  feet  of  small  birds, 
temporarily  stuffed,  etc.,  for  preservation 
during  voyage,  dtbl.  as  cr.  ornamental  fea- 
thers, (429  a.,  822,  S.  S.,  1454,  3682.)  25 
stuffed,  etc.,  for  millinery  pps.,  (429  b.,  S.  S.,  4290.)  50 
Bird  peppers,  unground,  (584.)    Free. 

ground,  (96.)    5  cts.  per  lb. 
Birds,  living,  (653.)    Free. 

stuffed,  (652.)    Free. 
Bishop's  granular  effervescent  citrate  of  caffeine, 

(99,  S.  S..  4968.)  50 

Bishop's  granular  effervescent  citrate  of  magne- 
sia, (99,  S.  S.,  4968.)  •  50 
Bishop's  granular  effervescent  pepsin,  bismuth, 
and  strychnine,  and  of  citrate  of  caffeine,  (99, 
S.  S.,  4968,  5528.)                                                             50 
Bishop's  granular  effervescent  Vichy  salts,  (99,  S. 

S.,  4968.)  50 

Bismarck  brown,  as  cpal-tar  colors,  (82,  S.  S.,  3927.)    85 
Bismuth,  (654.)    Free, 
oxide  of,  (92.)  25 

subnitrate  of.  (93,  March  6, 1867,  A.  B,  S.  &  Co.)     25 
Bisque  ware,  including  plaques,  painted,  printed, 
.  gilded,  or  otherwise  decorated  in  any  man- 
ner, (125.)  60 
plain  white,  and  not  ornamented  or  decorated 
in  any  manner,  (126.)  55 
Bits,  steel,  for  boring,  as  mfs.  of  steel,  +  +  +,  (216.)    45 
Bitter  apples,  cr.,  (636.)    Free. 
Bitters  containing  spirits,  +  +  +,  (313.)    $2  per 
pf.  gal. 
in  bottles,  3  cts.  add.  dty.  on  bottles,  (310.) 


Perct 
Bitumen,  cr.,  (643.)    Free. 
Bitumen  de  Indie,  cr.,  (643,  S.  S ,  4753.)    Free. 
Black,  Frankfort-,  (479.)  20 

lamp-,  (87.)  25 

of  bone  or  ivory  drop  pigment,  (88.)  25 

Blacking  of  all  kinds,  (oy7.)  25 

Black  lead,  (215,  S.  S.,  691.)  20 

dust  or  powder,  mfd.,  or  British  lustre,  (837  6., 

S.  S.,  691.)  20 

pencil  points  of,  (837  b.,  S.  S.,  2517.)  20 

pots,  of  sand  and  clay,  (124.)  25 

"  Black  paste,"  (837  5.,  S.  S.,  3632.)  20 

Black  salts  of  crude  potash,  (605,  S.  S.,  1381.)  Free. 
Black  salts  other  than  above,  (837  6.,  S.  S.,  2729.)       20 
"  Black  salts,"  so-called,  but  further  refined,  and 
assimilating  to  cr.  carb.  of  potash,  (63,  S.  S., 
5354.)  20 

Blacksmiths'  hammers  and  sledges,  iron  or  steel, 

(165.)    23^  cts.  per  lb. 
Black  tares,  (605.)    Free. 

Bladders,  cr.,  and  all  integuments  of  animals, 
4-  +  -H,  (655.)    Free, 
fish-,  (515.)    Free. 
Bladders,  not  cr.,  (837  &.,  S.  S.,  152.)  20 

mfs.  of,  (398,  S.  S.,  352.)  25 

Blades  for  pocket-knives,  as  mfs.  of  steel,  +  +  +, 

(216,  S.  S.,  1363.)         •  45 

Blank-books  for  press-copying,  (385.)  20 

all  other,  plain,  bound  or  unbound,  (385.)  20 

memorandum,  with  fine  leather  covers,  elastic 
band  fastening,  etc.,  as  mfs.  of  leather,  +  +  +, 
(463,  S.  S.,  1529.)  30 

Blanketing  of  wool  for  printing  machines,  (397, 
S.  S.,  625.)    20  cts.  per  lb.  and  30 

in  the  piece,  woollen,  (362,  S.  S.,  4271.)  value  not 
over  80  cts.  per  lb.    35  cts.  per  lb.  and  35 

over  80  cts.,  35  cts.  per  lb.  and  40 

Blankets,  wholly  or  in  part  of  wool,  wstd.,  the 
hair  of  alpaca,  goat,  or  other  animals,  (363, 
May  13,  1871,  Com.  Cust.) 
value  not  over  30  cents  per  lb.  (363  6.  and  /.) 

10  cts.  per  lb.  and  35 

value  over  30  cts,  and  not  over  40  cts.  per  lb., 

(363  c.  and  /.)    12  cts.  per  lb.  and  35 

value  over  40  cts.  and  not  over  60  cts.  per  lb., 

(363  d.  and  /.)    18  cts.  per  lb.  and  35 

value  over  60  cts.  and  not  over  80  cts.  per  lb.,  (363 

e.  and  /.)    24  cts.  per  lb.  and  35 

value  over  80  cts.  per  lb.,  (363  g.)    35  cts.  per  lb. 

and  40 

Gentionella,  (362,  Oct.  23, 1857,  Philadelphia.) 
value  not  above  80  cts.  per  lb.,  35  cts.  per  lb.  and    35 
value  above  80  cts.,  85  cts.  per  lb.  and  40 

plush,  woollen, or  "railway  rugs,"  (362,  Dec.  18, 

1866,  G.  H.  W.  &  Co.) 

value  not  above  80  cts.,  35  cts.  per  lb.  and  35 

value  above  80  cts.,  35  cts.  per  lb.  and  40 

Blank  fixe,  (87.)  25 

Blank  labels,  pointed,  (384.)  25 

Blanks  or  blank  forms,  printed,  for  checks,  deeds, 

drafts,  notes,  etc.,  (384,  S.  S.,  3941.)  25 

Blay  or  bleached  linens,  (334.)  35 

Bleaching  powder,  (618.)    Free. 
Bleu  d'Orient,  (87,  S.  S.,  3361.)  25 

"Bleurapeur  en  pftte,"  so-called,  as  a  coal-tar 

dye,  (82,  S.  S.,  2643.)  35 

Blocks,  gun-,  heading-,  last-,  oar-,  wagon-,  and  all 


*  This  so-called  "bijoutry"  consisted  of  a  mirror,  flagon,  card-case,  opera-glass,  etc.,  made  of  gold,  pre- 
cious stones,  and  glass,  which  were  held  to  be  dutiable  as  mfs.  in  part  of  gold  or  of  glass,  (S.  S.,  2932.) 


SCHEDULE  OF  DUTIES. 


Per  ct. 
like  blocks  and  sticks,  rough  hewn  or  sawed 
only,  (2ii2.)  20 

Blood,  dragons-,  (533.)    Free. 

dried,  (5U1.)    Free. 
Blue,  Berlin-,  Chinese-,  fig-,  Prussian-,  and  wash-, 
(479.)  20 

■      galls,  or  nutgalls,  cr.,  (636.)    Free. 

not  cr.,  (D4.)  10 

*'  Blue,  lake-,"  so-called,  or  prepared  ultramarine, 
(85,  S.  S.,  4950.)    5  cts.  per  lb. 
mass,  (93,  S.  S.,  620.)  25 

vitriol,  (51.)    3  cts.  per  lb. 
Board  nails,  iron  or  steel,  cut,  (158.)    1}4  ct.  per  lb. 

wrought,  +  +  +,  (168.)    4  cts.  per  lb. 
Boards,  (see  "  Lumber,"  or  "  Wood,  mfs.  of.") 
Boats  for  frontier  vessels,  when  dutiable,  (see  2040, 

Pt.  I.,  and  "  Vessels.") 
Boats,  life,  sp.  impt.  by  societies  for  saving  human 

life,  (731.)    Free. 
Bobbin  and  bobbinet,  cotton,  (324  a.)  35 

linen,  (336.)  40 

Bockings,  (376,)  all,  15  cts.  per  sq.  yd.  and  30 

Bodkins,  according  to  material. 
Bog-oak  or  bog-wood  jewelry,  (imitation  of  jet, 

458,  Sept.  7, 1866.)  25 

Boiler-tubes,  or  flues,  or  stays,  of  wrought-iron  or 

steel,  (169.)    3  cts.  per  lb. 
Bole  Armenian,  (215,  S.  S.,  3342.)  20 

as  a  cosmetic,  (99.)  50 

Bologna  sausages,  (656.)    Free, 
in  air-tight  tubular  tin  cans,  (656,  S.  S.,  5472.) 
Free, 
Bolt-blanks,  iron  or  steel,  (164.)    2]^  cts.  per  lb. 
Bolting  cloths,  (657.)    Free. 
Bolt  rope,  tarred,  (344.)    3  cts.  per  lb. 

untarred,  (346.)    S]4  cts.  per  lb. 
Bolts,  metal,  for  fastening  doors,  etc.,  (216.)  45 

handle-,  heading-,  shingle-,  and  stave-,  (781-2.) 

Free, 
rivet-  or  screw-,  iron  or  steel,  with  or  without 
threads,  (164.)    2>^  cts.  per  lb. 
Bonbonniers,  or  bonbon  boxes  or  baskets,  small, 
(425,  S.  S.,  4223.)  35 

Same,  of  fancy  paper,  representing  various  fig- 
ures, fruits,  etc.,  as  fancy  boxes,  (390,  S.  S., 
4268.)  35 

Same,  if  not  boxes,  as  mfs.  of  paper,  -{-  -|-  4-, 
(388,  Ibid.)  15 

Bond,  goods  in,  +  +,  to  have  benefit  of  new  act, 

(854.) 
Bonded  warehouses,  list  of  ports  containing,  (S. 

S.,  3439,  and  Pt.  IV.,  p.  78.) 
Bone,  all  mfs.  of,  +  +  -{-,  (399.)  30 

Bone-ash  and  bone-dust  for  mf.  of  phosphate 

and  fertilizers,  (503.)    Free. 
Bone,  bagatelle,  billiard  and  chess  balls,  and 
chessmen,  dice  and  draughts  of,  (424.)  50 

black  pigment,  (88.)  25 

char  pigment,  (88.)  25 

Bones,  cr.  not  mfd.,  burned,  calcined,  ground  or 

steamed,  (502.)    Free. 
Bone  screws,  adapted  for  joining  parts  of  cigarette 

holders,  and  for  other  uses,  (399,  S.  S.,  4925.)       30 
"  Bones,"  so-called,  but  really  horn  pith  sizing, 

(837  6.,  S.  S.,  4750.)  20 

"Bones,"  so-called,  or  castanets,  (469,  S.  S.,  2510.)     25 
Bonnets,  for  women  and  children,  all,  of  what- 
ever material,  including  silk,  +  -F  +,  (400.)       30 
materials  for  making  or  ornamenting,  to  wit, 


Per  ct. 
braids,  plaits,  flats,  laces,  trimmings,  tissues, 
willow  sheets  and  squares  of  straw,  chip, 
grass,  palm-leaf,  willow,  hair,  whalebone,  or 
other  like  substance  or  material,  +  -i-  -I-,  (448.)    20 
Book-binders'  agates,  (837  b.,  Aug.  8, 1871,  N.  Y.)       20 

cloth,  cotton,  (324.)  35 

Books  and  engravings,  bound  or  unbound,  etch- 
ings, maps,  and  charts,  which  shall  have  been 
printed  and  mfd.  over  20  years,  (658.)    Free. 

and  pamphlets  of  later  mf.,  bound  or  un- 
bound, and  all  printed  matter,  +  -f-  -f ,  (384.)     25 

blank,  for  press-copying,  (385.)  20 

all  other,  -t-  +  +,  bound  or  unbound,  (385.)        20 

blank  memorandum,  with  fine  leather  covers, 
elastic  band  fastening,  etc.,  as  mfs.  of  leather, 
+  +  -I-,  (463,  S.  S.,  1529.)  30 

copyrighted  in  the  U.  S.,  impt.  of,  prohibited  un- 
der section  4964  Rev.  Stat.,  {see  rules  as  to,  S. 
S.,  5416.) 

as  household  effects,  or  libraries  or  parts  there- 
of, in  use  of  persons  or  families  from 
foreign  countries,  if  used  abroad  by  them  not 
less  than  one  year,  and  not  intended  for 
other  persons  or  for  sale.  (662.)    Free. 

dtbl.  value  of,  (S.  S.,  3238.) 

foreign,  printed  on  Am.  paper,  (^^e  T.  D.,  100.) 

impt.  by  mail,  how  duty  collected,  (S.  S.,  4S37.) 

illustrated,  +  +,  (384.)  25 

maps  and  charts  impt.  by  the  authority 
or  for  the  use  of  the  U.  S.  or  the  Library  of 
Congress,  on  which  the  duty  shall  not  have 
been  included  in  the  contract  or  price  paid, 
(659.)    Free. 

not  more  than  2  copies  in  one  invoice,  sp.  impt. 
in  good  faith  for  the  use  of  any  philosophi- 
cal, literary,  or  religious  society,  or  for  en- 
couragement of  the  fine  arts,  or  for  the  use 
or  by  the  order  of  any  college,  academy, 
school  or  seminary  of  learning  in  the  U.  S., 
(660.)    Free. 

professional,  of  persons  arriving  in  the  U.  S., 
(661,815.)    Free. 

with  loose  engravings  in  them,,  (see  S.  S.,  4006.) 
Boot  fronts,  (463,  T.  R.,  p.  573.)  30 

lacings  or  lacets,  cotton,  (324  a,  June  15, 1864,  S. 
L.  &  Co.)  35 

leather,  (463.)  30 

linen,  (336.)  40 

Boots  and  bootees,  of  India-rubber,  (455.)  25 

of  leather,  (463.)  30 

silk  comp.  ch.  val.,  (383.)  50 

woollen,  Avstd.,  or  felt,  (366,  S.  S.,  3023.)  40  cts. 
per  lb.  and  35 

Boots, bootees,  shoes, slippers, and  gaiters;  cloths, 
lastings,  etc.,  woven,  made,  or  cut  for,  dty. 
same  as  if  for  other  purposes,  (March  29, 1867, 
Bost.) 
Bootweb,  of  linen.  (336.)  40 

Bora-Bora,  cargoes  of  vessels  from,  pay  disc.  dty. 

under  827,  (S.  S.,  4633.) 
Boracic  acid,  commercial,  (43  a.)    4  cts.  per  lb. 

pure,  (43  a.)    5  cts.  per  lb. 
Borate  of  lime,  (43  b.)    3  cts.  per  lb. 
Borax,  cr.,  or  tincal.  (43  a.)    3  cts.  per  lb. 

refined,  (42.)    5  cts.  per  lb. 
Bort,  or  diamond  dust.  (688.)    Free. 
Botanical  garden  of  U.  S.,  plants,  trees,  shrubs, 
roots,  seed-cane,  and  seeds,  impt.  by,  (761.) 
Free. 


10 


SCHEDULE  OF  DUTIES. 


Per  ct. 


Botany,  specimens  of,  impt.  for  cabinets,  or  as  ob- 
jects of  taste  or  science,  and  not  for  sale,  (793.) 
Free. 
Bottle  covers,  of  straw,  (395,  S.  S.,  4956.) 
glass,  plain,  moulded  or  pressed  green  and  col- 
ored, not  cut,   engraved,   or  painted,  and 
+  +  +,  (133.)    1  ct.  per  lb. 
Bottles,  glass,   common  or  plain,  moulded  or 
pressed,  green  and  colored,  empty,  (133.)    1  ct. 
per  lb. 
filled,  +  +  +,inaddUion  to  the  d(y.  on  contents, 

(133.) 
Same,  filled  with  effervescent  salts.  (133,  S.  S., 

3751.) 
filled   with   spirits   or  sparkling  wines,  and 
+  +  +,  in  addition  to  dty.  on  contents,  (310.) 
3  cts.  each, 
of  flint   and  lime   glass,   plain,   moulded,  or 

pressed,  empty,  (134.) 
filled  and  +  +  +,  exclusive  of  and  in  addition 

to  contents,  (134.) 
of  glass,  cut,  engraved,  painted,  colored,  printed, 

stained,  silvered,  or  gilded,  empty,  (135.) 
decanters,  and  other  like  vessels  of  glass,  +  + 
-f,  (136.)  pay  in  aildition  to  duty  on  contents,  the 
same  rates  of  dty.  as  if  empty. 
or  decanters,  glass,  ptly.  cut,  contg.  brandy,  in 

add.  to  contents,  (135, 136,  S.  S.,  3589.) 
stone,  containing  gin,   (31U,  S.  S.,  5053.),  3  cts. 

each, 
wine-,   of  colored   glass,  known   as   "brown 
hocks,"  were  under  the  acts  of  1870-2-4,  held 
to  be  dtbl.,  not  at  specific  rates  of  3  cts.  each, 
but  at  the  rate  of  40  per  cent,  prescribed  on 
"  articles  of  glass,  colored,  etc.,"  (S.  S.,  1667, 
3991.) 
Bougies,  surgical  instruments,  (according  to  ma- 
terial.) 
Bouillons  or  cannetille,  and  metal  threads,  file 

or  gespinst,  (401.) 
Bowls,  pipe-,  all  kinds  of,  (476  a.) 
Box-boards,  paper,  as  paper  mfs.,  +  +  +.  (388.) 
Boxes,  sacks,  and  coverings  of  any  kind,  except- 
ing bottles,  jars,  and  other  vessels  of  glass,  con- 
taining goods,  paying  an  ad  valorem  dty.,  and 
formerly  subject  to  the  same  rate  of  dty.  on 
their  value  as  the  goods  they  contained  pro- 
vided they  were  of  the  character  of  the  cov- 
erings in  which  such  goods  were  usually 
imported,  (Sees.  2907-8,  Rev.  Stats.,)  are  no 
longer  subject  to  dty.  as  such,  (847.) 
Box-paper,  of  various  styles  in  full  sheets  with 
printed  designs  to  fit  it  for  use  as  box-paper, 
(392,  S.  S.,  5485.) 
Boxes,  (not  fancy,)  of  cedar,  ebony,  rosewood,  or 
other  precious  woods.  (232,  T.  R.,  pp.  558  and 
592,  also  Sill  v.  Lawrence,  1  B1.  C.  C,  605.) 
fency-,  paper  and  all  other,  (300.) 
jewel  boxes,  slate  and  German  silver,  as  mfs.  of 

slate,  (131,8.  S.,  2864.) 
of  other  materials,  mfs.  of  which  are  specially 
provided  for,  according  to  material,  (S.  S., 
2864.) 
gold  or  silver.  (216,  May  18, 1859,  N.  Y.) 
japanned,  (457.) 


45 


45 


25 


Per  ct. 

Boxes,  packing,  of  wood,  +  +  +,  (231.)  30 

paper,  (390.)  35 

papier  mach6,  fancy,  (390.)  35 

other,  (472.)  39 

shaving,  with  mirrors  in  lids,  (143,  S.  S.,  5001.)      45 

shell  and  glass,  (410,  S.  S.,  50U2.)  35 

shell,  (410.)  35 

silk,  ch.  val.,  fancy,  (390.)  35 

tin,  (216.)  45 

wood,*  other  than  cabinet,  +  +  +,  (233.)  35 

Box-shooks,  for  mf.  of  packing-,  and  sugar-boxes, 

wood,  +  +  -f ,  (231.)  30 

Boxwood,  mfs.  of,  +  -i-  +,  (232,  822.)  35 

unmfd.,  (818.)    Free. 
Brace-bits,  as  mfs.  of  steel,  under  216.  45 

Bracelets,  gilt,  (459,  S.  S.,  496.)  25 

gold  or  set,  (459,  S.  S.,  496.)  25 

human  hair,  (442.)  35 

Braces  or  suspenders,  cotton,  (324.)  35 

India-rubber,  all  or  ptly.  of,  4-  +  -f-,  (453.)  30 

leather,  (463.)  30 

silk,  or  S.  ch.  val.,  (383.)  50 

wholly  or  ptly.  of  wool,  wstd.,  or  hair,  (368.) 
30  cts.  per  lb.  and  50 

Braces,  smiths'  and  carpenters',  with  or  without 

bits,  as  mfs.  of  metals,  +  +  -|-,  under  216.  45 

Brackets,  metal,  (216.)  45 

wooden,  (233.)  .  35 

Brads,  cut,  (159.) 
not  over  16  oz.  to  the  M.,  2)4  cts.  per  M. 
over  16  oz.    3  cts..  per  lb. 
Braid  sennit,  as  mfs.  of  coir,  (837  b.)  20 

Braids,  cotton,  or  cotton  ch.  val.  except  +  +  +, 
(324  a.)  35 

for  hat  or  bonnet  trimmings,  (448,  S.  S.,  3559.)        20 
for  making  or  trimming  hats,  bonnets,  or  hoods, 

+  +  +,  (448.)  20 

cotton  and  tinsel  for  trimming  hats,  (448,  S.  S., 

3897.)  20 

linen,  (336.)  40 

silk,  or  S.  ch.  val.  and  not  part  W.,  wstd.  or 

hair,  (383.)  50 

wool,  worsted  or  hair,  or  of  which  either  is  a 
comp.  mat,,  (368.)    30  cts.  per  lb.  and  50 

Bran,  (837  b.,  S.S., 4235.)  20 

Brandy,!  and  other  spirits  mfd.  or  distilled  from 
grain  or  other  materials  and  +  +  +,  (311  a.) 
S2perpf.  gall. 
(See  Dept.   letter,  June  18,  1806,  to  A.  C.  B.  as 

to  alcohol.) 
if  in  bottles,  -f  +  +,  3  cts.  additional  duty  to  be 

paid  on  each  bottle.  - 
all    spirituous  liquors  imported   in   casks  of 
less    capacity    than  14  gallons,  forfeited  to 
the  U.  S.,  (311  d.) 
coloring  for,  (117.)  50 

Brass  buttons,  (216.)  45 

clippings  from,  (187.)  1)4  ct.  per  lb. 
in  bars  and  pigs,  (187.)  IJ^  ct.  per  lb. 
in  sheets,  (216.)  45 

mfs.  of,  +  +  +,  (216.)  45 

old,  (187.)    IK  ct.  per  lb. 

horns,  musical  insts.,  (469.)  25 

horns,  toy,  (425,  S.  S.,  2ill.)  35 

wire-cloth,  (216.)  45 


*  How  boxes  made  abroad  of  American  shooks  are  to  be  identified  on  re-importation,  (S.  S.,  5400.) 
Boxes  mfd.  of  American  shooks,  filled  with  fruit,  rules  for  free  entry  of,  (S.  S.,  5320.) 
+  Brandy  under  proof  and  valued  under  $4  per  gal.  by  appraiser,  not  subject  to  penalty  of  20  per  ct.  foi 
udv.,  (S.  S.,  3476,  3483.) 


SCHEDULE  OF  DUTIES. 


11 


Per  ct. 
Brass  and  glass,  lamps  of,  as  mfs.  of  glass,  (143, 
S.  S.,  3091.)  45 

tubes,  old,  but  fit  for  use  without  remfg.,  (216,  S. 
S.,  3748.)  45 

Braunschied  oil,  (99,  S.  S.,  3528.)  50 

Brazilian  tea  or  mate,  also  known  as  Heva  Yerba 

and  Paraguay  tea,  (837  6.,  S.  S.,  3909.)  20 

Brazil  or  cream-nuts,  (746.)    Free, 
paste,  (522.)    Free, 
pebbles  for  spectacles,  rough,  (665.)    Free. 

mfd.,  (143,  822.)  45 

wood,  and  brazilletto,  in   sticks,  or  or.  (636.) 

Free. 

not  cr.,  (94.)  10 

Bread  baskets,  japanned,  (457.)  40 

gilt  or  plated,  (210.)  35 

silver,  (216.)  45 

Breakage,  no  longer  any  allowance  for,  on  wines, 

liquors,  cordials  or  distilled  spirits,  (308.) 
Breccia,  in  blocks  or  slabs.  (663.)    Free. 
Bremen  blue,  (87,  3.  S..  1705.)  25 

Brewer's  compound,  as  varnish,  (S.  S.,  3484.) 
Brick  and  fire-brick,  (130.)  20 

Bridle  bits  and  bridles,  as  saddlery,  (415.)  35 

Brimstone  +  +  -h,  (632.)    Free, 
refined  in  rolls,  or  in  casks,  (77,  S.  S.,  3396.) 
$10  per  ton. 
Brine,  (664.)    Free. 
Brisling,  (young  herrings,)  pickled  or  salted,  (278, 

S.  S.,  4805,)    \i  ct.  per  lb. 
Bristles,  (402.)    15  cts.  per  lb.  ' 

Bristol  boards,  (392  6.)  25 

stones,  (837  a.)  10 

Britannia  metal,  old  and  fit  only  to  be  re-mfd., 
(758.)    Free, 
ware,  (210.)  35 

British  gum,  or  dextrine,  (19.)    1  ct.  per  lb. 

lustre.  (215,  S.S.,  491.)  20 

Brocade  bronze-powder,  (196,  S.  S.,  5530.)  15 

Brocades,  according  to  material. 
Broche  shawls,  worsted  or  hair,  (367,  S.  S.,  2838.) 
45  cts.  per  lb.  and  40 

wool  and  worsted,  (362.  S.  S.,  5117.) 
valued  not  above  80  cts.  per  lb.   35  cts.  per  lb. 

and  35 

valued  above  80  cts.,  35  cts.  per  lb.  and  40 

Bromide  of  potassium,  med.  prep.,  +  -}-  -t-,  (93, 

July  25,  1866,  D.  &  M.)  25 

Bromine,  chem.  pr.,  (92.)    Free. 
Bronze  metal,  unwrought,  (215,  S.  S.,  1548.)  20 

mfs.  of,  +  +  -f,  (216,  S.  S.,  1548.)  45 

busts  and  casts,  specially  impt.,  (sec  "Acade- 
mies "  and  "  Societies.") 
figures,  copies  of  statuary,  (216,  S.  S.,  4228.)  45 

liquor,  (92.)  25 

metal,  in  leaf,  (198.)  10 

powder.  (196.)  15 

statuary  by  Am.  artists,  when  free,  (S.  S.,  3452.) 
statuary,  +  -f ,  (470.)  Sq 

Brooms  of  all  kinds,  (403.)  25 

Brown  crystals,  so-called,  as  coal-tar  dyes,  (82, 

S.  S.,  1035.)  35 

Brown  grease,  (437.)  10 

Brown  Hollands,  (334.)  35 

Brown,  Spanish-,  (87.)  25 

Brucine,  med.  prep.,  (93.)  25 

Brushes  of  all  kinds,  exc.  toys,  (404.)  30 


Per  ct. 

Brushes,  miniature,  for  dolls,  as  toys,  (425.)  35 

scratch-,  of  bra.ss,  (404,  S.  S.,  5519.)  30 

Bruyere,  cotton-goods,  for  making  flowers,  (429  6.)    50 
Buchu  leaves,  or.,  (636.)    Free. 

not  crude,  (94.)  10 

Buckles,  metal-,  (216.)  45 

Buckram,  cotton,  for  bonnet  frames,  (324  a.)  35 

Buckwheat,  42  lbs.  to  bush.,  (837  a.,  S.  S.,  4984.)         10 
Buds,  med.  and  not  edible,  cr.,  (636.)    Free. 

not  cr.,  (91.)  10 

Bufialo  robes,  (450,  461,  822,  Jan.  28, 1862,  Sept.  28, 

1863,  Pembina.)  20 

Bugles,  glass,  as  beads,  (396,  Jan.  18, 1865,  D.  B.  & 
Co.)  50 

musical  instruments,  (469.)  25 

Buhrstones,  or  "burr-stones,"  mfd.  or  bound  up 
into  mill-stones,  (406,  S.  S.,  358 )  20 

in  blocks,  rough  orunmfd.,and  not  bound  up 
in  mill-stones,  (668,  Dec.  11, 1858.  N.  O.)    Free, 
known  as  "skeleton  stones,"  mfd.  but  not  bound 

up.  (406,  S.  S.,  1500.)  20 

solid  circular,  faced  on  one  side  and  the  edge, 
and  with  a  hole  cut  through  the  centre ;  also 
sections  of  buhrstones  impt.  in  casks,  and 
sized  and  cut,  so  as  to  be  put  together  for  the 
purpose  of  being  mfd.  or  bound  up  into  mill- 
stones, held  to  be  free  under  1527,  Pt.  I.,  (S.  S. 
3048.) 
Building  stone,  rough,  all  exc.  marble,  +  +  +, 
(487  a.)  $1  per  ton. 
hewn,  dressed,  or  polished,  (487  6.)  20 

Bulbs  and  bulbous  roots,  med.,  cr.,  (636.)    Free, 
med.,  not  cr.,  (94.)  10 

not  med.,  4-  +  -f,  (405.)  20 

for  scientific  experiments  dtbl.,  (S.  S.,  4308.) 
Bullion,  gold  and  silver,  (666.)    Free. 
Bulrushes,  (333  6 ,  Nov.  5,  1866,  D.  M.)    815  per 

ton. 
Bunion  plasters,  of  wool,  proprietary,  (99.)  50 

other,  (93.)  25 

Bunting,  (364.)  10  cts.  per  sq.  yd.  and  35 

Burgundy  pitch,  (667.)    Free. 
Burlaps,  of  flax,  jute,  or  hemp,  or  of  Avhich  these 
or  either  of  them  ch.  val. 
not  over  60  inches  wide  and  exc  such  as  are  fit 

for  cotton  bagging,  (338.)  30 

over  60  inches  wide,  (339.)  40 

definition  of,  (S.  S.,  3481.) 
rule  for  classifying  under  former  laws,  (S.  S., 
3366.) 
Burning  fluid,  (92.)  25 

Burnt  starch,  (14.)    1  ct.  per  lb. 
Business  cards,  printed,  (384.)  25 

Busts.    {See  Statuary.) 

Butcher's  knives,  cutlery,  (;197,  S.  S.,  199.)  35 

Butter*  and  substitutes  for,  (257.)    4  cts.  per  lb. 
Button  centres,  glass,  (143,  S.  S.,  3458.)  45 

Button-cloths,  to-wit:  lastings,  mohair  cloth, 
silk-twist,  or  other  mfs.  of  cloth  woven  or 
made  in  patterns  of  such  size,  shape,  or  form, 
or  cut  in  such  manner  as  to  be  fit  for  buttons 
exclusively,  (383.)  10 

covers  of  silk  twist,  worked  on  metal  frames,  as 

button-cloths  under  383,  (S.  S.,  3084.)  10 

rims,  glass,  (407,  S.  S.,  5511.)  25 

Buttons  and  button-moulds,  -t-  +  -f,  (407,  S.  S., 
1506.)  25 


*  No  allowance  on  weight  of  butter  for  soakage,  (S.  S.,  3491.) 


12 


SCHEDULE  OF  DUTIES. 


Per  ct. 

Buttons,  brass,  (216.)         ,  45 

gilt,  (210.)     .  35 

Silk,  (383.)  50 

barrel-buttons,  or  buttons  of  other  forms  for 

tassels  or  ornaments,  made  in  whole  or  part 

of  wool,  worsted  or  hair,  (1168.)   30  cts,  per  lb. 

and  50 

collar,  of  bone  or  ivory,  (407,  S.  S.,  4346.)  25 

convex  linen,  so-called,  made  of  linen  and 

brass,  brass  ch.  val.,  (216.)  45 

cuff  and  sleeve,  glass,  (143,  S.  S.,  285.)  45 

cuff  and  sleeve,  if  not  jewelry,  dtbl.  according 

to  mat.,  as  personal  ornaments,  (S.  S.,  1244.) 
Same,  mother  of  pearl,  as  mfs.  of  shell,  -h  +,  (S. 

S.,  1728.) 
iron,  not  cuff  or  sleeve,  (407,  S.  S.,  1814.)  25 

sleeve,  of  shell,  (486,  S.  S.,  4346.)  25 

vegetable  ivory,  (407,  S.  S.,  1319.)  25 

"  Button-stuff,"  so  called,  W.  or  wstd.,  fit  for  other 

uses,  dtbl.  as  wins,  or  wstds.,  (S.  S.,  3878.) 
Button-stuffs,  what  are  {see  S.  S.,  4394.) 
Butts  and  hinges,  cast  or  wrought  iron,  or  steel, 

(164.)    23^  cts.  per  lb. 
other  metal,  (216.)  45 


CABINET   FURNITURE,  wooden,  in  piece  or 

rough,  and  not  finished,  (229.)  30 

Cabinet  ware  and  house  furniture,  wooden,  fin- 
ished, (230.)  35 
woods,  all  unmfd.,  (818.)    Free. 
Cabinets  of  coins,  medals,  and  all  other  collec- 
tions of  antiquities,*  (669.)    Free. 
Cabinets,  specimens impt.  for,  {see  "Specimens.") 
Cable  chains  and  anchors,  broken,  rusty,  or  old, 
unfit  for  use,  dtbl.  as  scrap-iron,  but  not  if  fit 
for  use  as  such  by  repairs,  (S.  S.,365.) 
Cable-cores,  telegraphic-,  copper  and  gutta  per- 

cha,  (216,  824,  S.  S.,  3008.)  45 

Cables  or  cable  chains  of  iron  or  steel,  (171.) 
of  not  less  than  %  inch  diameter.  1%  ct.  per  lb. 
of  less  than  %  inch  diameter.f    2  cts.  per  lb. 
or  cordage,  tarred,  (344.)    3  cts.  per  lb. 
Cable,  telegraph-,  old,  of  copper  wire  and  gutta 
percha,  not  free,  (S.  S.,  3573.) 
telegraph-,  of  copper  wire,  (216, 824,  S.  S.,  3008.)      45 
of  iron,  or  iron  ch.  val.,  (216,  S.  S.,  1677.)  45 

Cacao,  "  Cocoa,"  which  see. 

Cachous,  aromatic,  (99.)  50 

Cadmium,  (607.)    Free. 
Caen-cliff  building  stone,  dtbl,  under  487.  (S.  S,, 

5452.) 
Cajeput,  oil  of,  (562.)    Free. 
Calamine,  (608.)    Free. 
Calamus-root,  cr.  dr.,  (636,  S.  S.,  1279.)    Free. 

notcr.,(94.)  10 

Calcined  magnesia.  (61.)    10  cts.  per  lb. 
Calf  hair,  fabrics  wholly  or  ptly,  of,    dtbl.    as 
woollens,    (See  T.  D..  34,  and  notes  to  362.) 
skins,  tanned,  or  tanned  and  dressed,  (461.)  20 

Calices  of  paste,  parts  of  artfl.  fls.,  (429,  S.  S.,  4769.)    50 


Per  ct. 

Calisaya  bark,  cr.,  (636.)    Free. 

not  cr.,  (94.)  10 

Calomel,  (93.)  25 

Cambrics,  as  cotton  cloths. 
Camel's  hair,  cleaned  or  uncleaned,  but  not  mfd,, 
(717,  S.S.,  2429.)    Free. 

fabrics,  as  "  Worsteds,"  which  see,  (S.  S.,  1992.) 

noils,  (717,  S.  S.,2447.)    Free. 

pencils,  (447.)  30 

mounted  with  tin  and  having  wood  handles, 
(447,  S.  S.,  3794.)  30 

shawls,  (367,  S.  S.,  1535.)    45  cts.  per  lb.  and  40 

Cameos,  set,  (459.)  25 

not  set,  (480.)  10 

in  frames,  (837  &.,  T.  R.,  p.  559.)  20 

imitations  of,  set,  (480.)  25 

imitations  of,  not  set,  (420.)  10 

Camera  tubes  and  cameras,  brass  and  glass,  as 
mfs.  of  glass,  -f  +  +,  under  (143,822,  Oct.  17, 
1864.  Bost.) 
Camomile  flowers,  cr.,  (636.)    Free. 

not  cr.,  (94.)  10 

oil,  (566.)    Free. 
Camphor,  cr.,  (523.)    Free. 

refined,  (15.)    5  cts.  per  lb. 

wood,  unmfd.,  in  sticks  of  12  feet  long  by  from 
8  to  12  inches  thick,  (818,  S.  S.,  5271.)    Free. 
Camwood,  cr.  or  in  sticks,  (636.)    Free. 

not  cr.,  (94.)  10 

Canada,  cod-liver  oil  from,  dtbl. , (see  S.  S.,  3433, 3611.) 

teams,  wagons,  etc.,  from,  for  temporary  pps. 
(see  rules,  S.  S.,  4314.) 
Canary  seed,  (760.)    Free. 

weed,  as  archill,  (550,)    Free 
Candle-nuts,  (837  a.,  S.  S.,  1958.)  *  10 

Candles  and  tapers  of  all  kinds,  +  +,  (408.)  20 

Candles,  compound  carbon,  of  brass,  charcoal 
and  chalk,  for  electric  lights,  (216,  823,  S.  S., 
4815.)  45 

Candlesticks,  according  to  material 
Candy,  {see  "  Confectionery.'') 
Canella  alba  bark,  cr.,  (636)    Free. 

not  cr.,  (94,)  10 

Canes  in  the  rough,  or  no  further  mfd.  than  cut 
into  lengths  for  umbrella,  parasol,  or  sun- 
shade sticks  or  walking  canes,  (812.)    Free. 

for  walking,  finished,  (409.)  35 

unfinished.  (409.)  20 

finished,  excepting  heads,  (409,  S.  S.,  4505.)  35 

supplied  with  smokingpipes,  (476  a.,  S.  S.,  3692.)    70 
Cannel  coal,  (417  a.,  S.  S.,  787.)    75  cts.  per  ton. 
Cannetille,  (401.)  25 

Cannon,  (202.)  25 

Cans,  fish,  {see  "Fish-cans.") 
Cantharides,  (636.)    Free. 

prepared,  (93.)  25 

Canton  crapes,  as  mfs.  of  silk,  +  +  +,  (383.)  50 

flannels,  as  cotton  cloths. 
Canvas,  floor-cloth-,  (339.)  40 

for  sails,  (348.)  30 

for  padding,]:  (334.)  35 

Caoutchouc,  cr.,  (724.)   Free. 


*  See  note  to  "  Anticjuities,"  ante,  p.  4. 

+  The  special  provision  under  the  former  laws  for  "iron  cables  or  cable-chains,"  (Ft.  I.,  1017,)  enacted 
"that  no  chains  made  of  wire  or  rods  of  a  diameter  less  than  one-half  of  an  inch  shall  be  considered  a 
chain  cable." 

t  See  definition  of  "burlaps,"  (S.  S.,  3481.)  Under  the  former  laws  the  provision  for  burlaps,  (Ft.  I.  963,) 
embraced  the  words  "and  like  manufactures  of  flax,  jute  or  hemp"  etc.,  which  covered  some  goods  called 
"  paddings."  But  these  words  do  not  appear  in  the  new  law,  and  therefore  the  provisions  for  "paddings  " 
in  334  seems  now  to  include  all  goods  commercially  known  by  that  name. 


SCHEDULE  OF  DUTIES. 


13 


Per  ct. 


Cape  gum.  cr.,  (636.)    Free. 

not  cr.,  (94.) 
Capers,  (284.) 
Capes,  (see  "  clothing.") 

Caps  of  like  use  with,  or  substitutes  for  hats,  dtbl. 

under  400,  pay  the  same  duty  as  such  hats, 

braids,  plaits,  flats,  laces,  trimmings,  tissues, 

willow  sheets,  and  squares,  used  for  making 

or  ornamenting  the  same,  (448.) 

other  of  cotton  cloth  or  cloth  of  which  C.  is  ch. 

val.,  (324  a.) 
wholly  of  cotton,  made  on  knitting  machines 

or  frames,  (322.) 
flax  ch.  val.,  (336.) 
linen,  other  than  flax,  (334.) 

embroidered,  (337.) 
silk  or  S.  ch.  val.,  (383.) 
wool-knit,  as  woollen  knit  goods  under  363, 
wool,  other  than  knit,  (366.)    40  cts.  per  lb.  and 
Capsules,  Learned's  charcoal,  (99.) 
other  proprietary  or  patent,  (99.) 
Carabines  or  carbines,  (202.) 
Caraway,  oil  of,  (563.)    Free, 
seed,  cr.,  (636.)    Free, 
not  cr.,  (94.) 
Carbolic  acid,  as  a  disinfectant,  (837  &.,  S.  S.,  471.) 
for  chem.  or  mfg.  pps.,  (594.)    Free, 
crystals,  in  bulk,  (594,  S.  S.,  4851.)     Free, 
dry  or  other,  med.,  (594.)    Free, 
liquid,  (594.)    Free. 
Carbolized  cottons,  (93,  S.  S.,  4987.) 
ligature,  silk,  (93,  S.  S.,  4987.) 
sheep  wash,  (737  b.,  S.  S.,  2426.) 
Carbon,  animal-,  cr.,  fit  for  fertilizing  only,  (504.) 
Free, 
as  bone  black,  (88.) 
bisulphate  and  bisulphide  of,  or.  drug,  (636.) 

Free, 
candles,  compound,  for  electric    lights,  part 

met.  (216,  S.  S.,  4815.) 
pure,  (837  b.) 
Carbonate  of  ammonia,  (36.) 
baryta,  (603.)    Free, 
iron,  (837  b.) 

magnesia,  med.,  (60.)    5  cts.  per  lb. 
native  mineral  or  magnesite,  (620.)    Free, 
potash,  cr.,  (63.) 
soda,  (92.) 
Carboys,  American,  reimpt.,  (sce"American  mfs.") 
foreign,  glass  covered  or  not,  (133.)  1  ct.  per  lb. 
filled,  +  +  -f,  pay  in  addition  to  duty  on  con- 
tents, (133.) 
Carbuncles,  not  set,  (480.) 

set,  (459.) 
Carcasses,  fresh,  mutton,  poultry,  or  other, -f  +  +, 

(837  a.,  S.  S.,  2325.) 
Cardamom  seed,  cr.,  (636.)    Free. 

not  cr.,  (94.) 
Card-board  screens  or  fans,  with  printed  floral 

designs,  (428,  S.  S.,  5569.) 
Card-cases,  and  aU  similar  articles,  by  whatever 

name  known,  +  +  -f ,  (410.) 
Card-clothing,  mfd.  from  tempered  steel-wire, 
(411.)    45  cts.  per  sq.  ft. 


25 


Per  ct. 


Card-clothing,  all  other,  (411.)    25  cts.  per  sq.  ft. 
Cardigan  jackets,  cuffs,  etc.,  dtbl.  under  363  as 
woollen  knit  goods  or  goods  made  on  knit- 
ting frames,  {see  "  Woollens.") 
Carding  machinery,  chiefly  of  metal,  (216,  S.  S., 

1136.) 
Cards,  blank,  as  mfs.  of  paper,  (388.) 

business,  (384,  S.  S.,  3941.) 

playing-,  (478.) 
partially  mfd.,  (478,  S.  S.,  3270.) 

printed  picture-,  (384,  S.  S.,  4719.) 

printed,  (384,  S.  S.,  4719.) 

wool  or  cotton,  with  steel  teeth,  as  mfs.  of  steel, 
-f  +  -f ,  (216.) 

same  with  iron  teeth,  as  mfs.  of  iron,  +  -f-  -f, 
(216.) 
Carlsbaden  salts,  (92,  S.  S.,  2817.) 
Carmine,  water  color,  (87.) 

lake,  dry  or  liquid,  (87.) 
Carnelian  rings,  (459,  May  15, 1866,  D.  &  0.,  March 
29, 1871,  N.  Y.) 

stones,  (480.) 
Carpets,  and  carpetings, 

"  Angola,"  so-called,  two-ply  ingrain,  of  wool,. 
grass,  and  cotton,  (375,  S.  S.,  1463.)  8  cts.  per 
sq.  yd.  and 

Aubusson,  (369.)    45  cts.  per  sq.  yd.  and 

Axminster,  (369.)    45  cts.  per  sq.  yd.  and 

Baize,  or  Bockings,  (376.)  15  cts.  per  sq.  yd.  and 

Brussels,  real,  (371.)    30  cts.  per  sq.  yd.  and 
tapestry,  (373.)    20  cts  per  sq.  yd.  and 

Carpets  woven  whole  for  rooms,*  (369.)  45  cts. 
per  sq.  yd.  and 

Chenille,  (369.)    45  cts.  per  sq.  yd  and 

"  Cork,"  so-called.t  (422.) 

Cotton,  wholly  or  in  part,  -f  -f  -f,  (378  a.) 

Druggets,  (376.)    15  cts.  per  sq.  yd.  and 

Felt,  (378  a.,  S.  S.,  1011.) 

Flax,  wholly  or  in  part,  +  +  +,  (378  a.) 

Floor-matting  and  floor-mats,  exclusively  of 
vegetable  substances,  (432.) 

French  moquette,  (369,  S.  S.,  2638.)  45  cts.  per 
sq.  yd.  and 

Hassocks,  all  that  are  not  portions  of  carpets 
or  carpetings,  (378  c.) 

Hemp,  (377.)    6  cts.  per  sq.  yd. 

Ingrain,  treble,  (374.)    12  cts.  per  sq.  yd.  and 
two-ply,  (375.)    8  cts.  per  sq.  yd.  and 

Jute,  (377.)    6  cts.  per  sq.  yd. 

Madras  of  jute,  made  on  Jacquard  machine, 
(377,  S.  S.,  4861.)    6  cts.  per  sq.  yd. 

Mats,  all  that  are  not  portions  of  carpets  or  car- 
petings. or  not  exclusively  of  vegetable  mate- 
rial, (378  c.) 

Not  otherwise  specified  in  the  tariff  act  of  1883, 
(378  a.) 

Patent  velvet,  (372.)    25  cts.  per  sq.  yd.  and 

Plush,  plainly  woven  in  one  color,  without  fig- 
ure, and  not  requiring  the  use  of  Jacquard 
machine,  (378  a.,  S.  S.,  4720.) 

Portions  of  carpets  or  carpetings,  including 
bedsides, 
covers, 
hassocks. 


45 
15 
25 
100 
100 
25 
25 

45 

45 
25 
25 
25 

25 
10 


30 


*  This  includes  so-called  "Turkish  rugs  "  of  sufficient  size  to  cover  an  ordinary  room  and  to  supersede 
the  use  of  carpets,  (S.  S.,  2577.)  But  other  Turkey  woollen  rugs  were  held  dtbl.  as  rugs,  at  45  per  cent.,  (S.  S., 
;.  2836.) 

t  Held  not  to  be  carpeting,  within  the  meaning  of  the  provision  for  "  carpets  of  flax  or  other  material  not 
otherwise  specified,"  but  a  mf.  of  cork,  (S.  S.,  1436.) 


14 


SCHEDULE  OF  DUTIES. 


Per  ct. 

Carpets,  and  carpetings  {continued) : 
mats, 
rugs, 

screens,  and  other,  pay  same  rates  as  carpets 
and  carpetings  of  like  character  and  de- 
scription, (378  b.,  S.  S.,  3390.) 
rugs  not  portions  of  carpets  or  carpetings,  and 
not  of  sufficient  size  to  cover  an  ordinary 
room,  (378  c.)  40 

samples  of  carpeting,  when  dtbl.,  (S.  S.,  2640.) 
Saxony,  (370.)    45  cts  per  sq.  yd.  and  30 

Screens,  all  that  are  not  portions  of  carpets  or 

carpetings,  (378  c.)  40 

"  Slipper  carpetings,"  wstd.  for  mf.  of  shoes  and 
slippers,  dtbl.  as  mfs.of  wstd.  under  363.  (S.S., 
2452.) 
Tapestry  Brussels,  (373.)    20  cts.  per  sq.  yd.  and    30 
Tapestry  velvet,  (372.)    25  cts.  per  sq.  yd.  and       30 
Three-ply,  (374.)    12  cts.  per  sq.  yd.  and  30 

Tournay  velvet,  (370.)    45  cts.per  sq.  yd.  and       30 
Velvet,  patent  tapestry,  printed  on  the  warp  or 
otherwise,  (372.)  25  cts.  per.  sq.  yd.  and  30 

Tournay,  (370  )    45  cts.  per  sq.  yd.  and  30 

Venetian,  wstd.  chain,  (374.)    12  cts.  per  sq.  yd. 
and  30 

yarn,  (375.)    8  cts.  per  sq.  yd.  and  30 

Wilton,  (370.)    45  cts.  per  sq.  yd.  and  30 

Wool,  plainly  woven  in  one  color  and  part 
plush,  (378  a.)  40 

wholly  or  in  part  of,  +  +  +,  (378  a.)  40 

Worsted  chain  Venetian,  (374.)    12  cts.  per  sq. 

yd.  and  30 

Woven  whole  for  rooms,*  (364.)    45  cts.  per  sq. 

yd.  and  30 

Yarn,  Venetian,  (375.)    8  cts.  per.  sq.  yd.  and        30 
Carpet  wools.    (See '*  Wools.") 
Yarn.    (See  "  Wools  "  and  "  Yams.") 
Carriages  and  parts  of  carriages,  +  +  -\-,  (412.)        35 
Carriage  furniture  and  hardware,  of  all  kinds, 

+  +  -f,  including  plated  and  japanned,  (415.)  35 
Cars,  railroad,  American  built,  repairs  to,  in  a 
foreign  country.  (2040,  S.  S.,  385.)  50 

Canadian  or  American,  used  only  in  through 
traffic  between  Canada  and  U.  S.,  repairs  to, 
and  refurnishing  of,  (S,  S.,  5093.)    Free. 
Cartridge  cases,  met.  ch.  val.,  (216,  S.  S.,  3552.)  45 

other,  (474,  S.  S.,  3552.)  40 

Cartridge  shells,  or  "central  fire  cases,"  brass 

ch.  val.,  (216  S.S.,  3846.)  45 

Cartridges,  met.,  loaded,  copper  ch.  val.,  (216,  S. 
S.,  3622.)  45 

bulleted,  as  percussion  caps,  (474,  S.  S.,  1591.)        40 
Car-truck  channels,  iron  or  steel,  (178.)    li^ct. 

per  lb. 
Carui,  or  caraway  oil  and  seed.      (-See  "Cara- 
way.") 
Carvers,  (197.)  35 

Cascarilla  bark,  cr.,  (636.)    Free. 

not  cr..  (94.)  10 

Cases,  card-,  (410.)  35 

packing-,  of  wood,  empty,  +  +  +,  (231.)  30 

Cashmere  shawls,  (367.)    45  cts.  per  lb.  and  40 

Casks,  American.    (See  "  American.") 

foreign,  of  wood,  empty,  (231.)  30 

Cassava  or  Casjjada,  (800.)    Free 


25 


20 


Per  ct 
.Cassia,  cassia  buds,  and  cassia  vera,  ungrd.,  (524.) 
Free, 
ground,  (96.)    5  cts,  per  lb. 
oil,  (564.)    Free, 
saigon,  (524,  S.  S.,  4039.)    Free. 
Cassocks,  dtbl.  according  to  mat.,  (S.  S.,  4435  ) 

when  regarded  as  regali.i,  (S.  S.,  3850.) 
Castana,  or  castanea  nuts,  as  nuts,  -h  +  -t-,  (305.) 

2  cts.  per  lb. 
Castanets,  (469,  S.  S.,2510.) 
Caster,  or  cruet-stands,  according  to  material, 

(May  19,  1859,  Boston.) 
Casters,  or  cruets,  not  in  the  stands,  cut  or  orna- 
mented, (135.) 
The  same,  plain,  not  cut,  (134.) 
Casters,  furniture,  according  to  material. 
Castile  soap,  (8.) 
Castings,  of  iron,  4-  -f  +,  (157.)    V4  ct.  per  lb. 
of  malleable  iron,  -t-  +  -f ,  (161.)    2  cts.  per  lb. 
of  steel.    (See  "  Steel.") 
Cast-iron  pipe,  all  kinds,  (156.)    1  ct.  per  lb. 
vessels,  plates,  stove-plates,  andirons,  sadirons, 
and  tailors'  and  hatters'  irons,  (157.)    1%  ct. 
per  lb. 
Castor,  or  castoreum,  (670.)    Free, 
beans,  or  seeds,  (16.)    50  cts.  per  bush,  of  50  lbs. 
oil,  (17.)    80  cts.  per  gal. 
Hawaiian,  (Ft.  I.,  2374.)    Free. 
Casts,  of  bronze,  alabaster,  marble,  or  plaster  of 
Paris,  specially  Impt.  (See  "  Academies  "  and 
"Societies.") 
Catechu,  or  cutch,  (531.)    Free. 
Catgut  ligatures,  for  surgical  uses,  (93,  S.  S.,4987.) 
strings,  and  others  of  like  mat.,  all  excepting 

those  for  musical  instruments,  (488.) 
strings,  or  gut  cord,  for  musical  instruments, 

(671.)    Free, 
unmfd.,  (672.)    Free. 
Catsup,  (284.) 

Cattle,  as  "  animals,  living,"  (252.) 
domestic,  inspection  for  exp.,  (S.  S.,  4462.) 
live,  restrictions  on  exp.  of,  (S.  S.,  3867). 
neat,  and  hides  of,  provisions  as  to  prohibition 
of  impt.  of,  (842.) 
Cauliflowers  in  salt,  or  brine,  (286,  S.  S.,  5098.) 
Caustic  potash.  (63.) 
soda,  (74.)    1  ct.  per  lb. 
adulterated,  (74,  S.  S.,  4118.)    1  ct.  per  lb. 
in  solution,  (74,  822,  S.  S.,  4066.)    1  ct.  per  lb. 
Cavalry  trumpets  and  bugles,  (469,  S.  S.,  5217.) 
Caviare  (fish  eggs),  in  cans,  (283,  S.  S.,  2372.) 
Cayenne  pepper,  grd.  or  pulv.,  (96.)  5  cts.  per  lb. 

unground,  (584.)    Free. 
Cedar  bark,  mfs.  of,  (837  b.,  S.  S.,  5469.) 
wood,  mfs.  of,  (232.) 

unmfd.,  (818.)    Free, 
sawdust  of,  (837  a.,  S.  S.,  4899.) 
Celery  seed,  (465,  S.  S.,  1903.) 
Cement,  Roman,  Portland,  and  all  others,  (44.) 
Cerates,  med.  prep.,  +  +  +,  (93.) 
"Ceresia,"  or  fossil  wax,  (2, 822,  S  S.,  2703.) 
Ceruleine,  as  a  coal-tar  dye  similitude,  (82, 822,  S. 

S,5113.) 
Chain  or  chains  of  all  kinds,  made  of  iron  or 
steel,  including  iron  and  steel  cables  and 


25 


25 


*  This  includes  so-called  "  Turkish  rugs"  of  sufficient  size  to  cover  an  ordinary  room  and  to  supersede 
the  use  of  carpets,  (S.  S.,  2577.)  But  other  Turkey  woollen  rugs  were  held  dtbl.  as  rugs,  at  45  per  cent,  (S.  S., 
2836.) 


SCHEDULE  OF  DUTIES. 


15 


Per  ct, 

cable-chains  *  and    saddlery,  harness,  and 
coach-chains,  but  not  including  such  as  are 
jewelry,  or  gilt  or  plated,  (171.) 
Chain  or  chains,  all  not  under  %  inch  diameter, 
1%  ct.  per  lb. 
all  under  %  and  not  under  %  inch,  2  cts.  per  lb. 
all  under  %  of  an  inch,  2^  cts.  per  lb. 
jewelry,  real  or  mock,  (459.) 
saddlery-,  harness-,    and   coach-,   other  than 

iron  or  steel,  (415.) 
gilt  or  plated,  other  than  above,  (210.) 
metal,  all  other  than  above,  (216.) 
gutta-percha,  if  not  jewelry,  (441.) 
human  hair,  or  same  ch.  val.,  (442.) 
others  according  to  material. 
Chairs,  for  house  or  cabinet  furniture, 
finished,  (230.) 
in  piece  or  rough,  (229.) 
lawn  or  garden,  of  cast-iron,  galvanized,  (216.) 
not  galvanized  or  coated,  (157.)    \\i  ci.  per  lb. 
of  metals  other  than  plain  cast-iron,  (216.) 
but  none  made  of  iron  or  steel  wire,  or  of 
which  either  is  the  comp.  part  of  ch.  val. 
(galvanized    or    ungalvanized,)    can    be 
entered  at  a  lower  rate  of  duty  than  the 
wire  of  which  they  are  made,  (182,  d.  &  e.) 
Chalk,  billiard,  Fi-ench,  precipitated,  prepared,! 
and  red,  (46.) 
preparations,  all  -f  -f  +,  (46.) 
unmfd.  (611.)    Free. 
Chamberg  Blanch,  (383.) 
Chamois  skins,  (461.) 
Chamomile  flowers,  same  as  camomile. 
Champagne  bottles,  plain,  filled,  (310.)   3  cts.  each 
in  addition  to  duty  on  contents, 
wines.    (See  "  Wines.") 
Chandeliers,  according  to  materials. 
Channels,  car-truck-,  and  other,  of  iron  or  steel, 

(178.)    l^ct.  perlb. 
Chappatote,  or  Mexican  asphalt,  (643,  S.  S.,  4867.) 

Free. 
Charcoal,  (525.)    Free, 

capsules,  proprietary,  (99.) 
Charges,  dutiable,  former  provisions  for  repealed, 

(847-8.) 
Charms,  if  jewelry,  (459.) 
if  toys,  (425,  S.  S.,  3208.) 
Charts,  printed,  (384.) 
for  United  States,  or  Congressional  library,  (see 

"Books,"  etc.) 
specially  imported  for  schools,  etc.,  (see  "  Acad- 
emies" and  "Societies.") 
Chatelains,  metal  attachments  to  ladies'  belts, 
for  carrying  parasols,  etc.,  dtbl.  as  jewelry, 
(459,  S.  S.,  1624.) 
Checks,  cotton,  as  "Cotton  cloth." 
flax,  as  mfs.  of  flax,  +  +  +,  (336,  824.) 
hemp,  (334  or  350.) 
Cheese,  (256.)    4  cts.  per  lb. 
grated,  (256,  S.  S.  1727.)    4  cts.  per  lb. 


25 


Per  ct. 


Cheese,  if  In  glass  bottles,  the  same  are  dtbl.  as 

such,(S.  S.,  1727.) 
box  hoops  and  materials,  (233,  S.  S.,  2307.) 
Chemical  apparatus,  of  platinum,  (763.)    Free, 
compounds,  -|-  +  -t-,  (92.) 
glassware,  (143.) 
preparations,  used  chiefly  In  medicines,  (93,  T. 

R.,p.  575.) 
pps.,  acids  used  for,  (594.)    Free, 
salts,  +  +  +,  (92.) 
Chenille  cords,  cotton,  (324  a.) 
or  trimmings,  silk,  (383.) 
trimmings,  cotton,  (325.) 
Cheroots,  (245.)    $2.50  per  lb.  and 
also,  internal  revenue  tax,  (862  and  Pt.  I.,  2093.) 
$3  per  M. 
Cherries,  in  natural  condition  or  dried,  (704.) 

Free. 
Cherry  juice.  (301,  S.  S.,  3672,  5326,t) 
Chessmen  and  chessballs,  bone  or  ivory,  (424.) 

wood,  (424,  822.) 
Chest  handles,  according  to  materials. 
Chestnuts,  (305.)    2  cts.  per  lb. 
extract  of,  a  dye,  (84,  S.  S.,  3412.) 
flour,  as  starch,  (269,  S.  S.,  3385.)    2]4  cts.  per 
lb. 
Chewing  tobacco.    {See  "  Tobacco.")    ' 
Chian  turpentine,  cr.,  (636,  S.  S.,  5114.)    Free. 

med.  prep.,  (93,  S.S.,  4701.) 
Chia  seed,  cr.,  (636.)    Free. 

not  cr.,  (94.) 
Chicle,  gum,  cr.,  (636.)    Free. 

not  cr.,  (94.) 
Chicory  paste,  (288,  S.  S.,  1509.)    2  cts.  per  lb, 
root,  ground  or  unground,  burnt  or  prepared, 
(288,  S.  S.,  1334.  2263.)    2  cts.  per  lb. 
Chief  value,  meaning  of,  in  tariff  laws,  (S.  S., 

5207.) 
Children's  bonnets,  cloaks,  etc.hats,  hoods,  dress- 
goods  and  toys,  {see    "Bonnets,"   "Cloaks," 
"Hats,"  "  Woollens,"  and  "Toys.") 
rattles,  (425.) 
Chili  peppers,  ground  or  powdered,  (%.)    5  cts. 
per  lb. 
unground,  (584.)    Free. 
Chimney  or  mantel-pieces,  marble,  (468.) 

slate,  (131) 
China-clay,  (986.)    $3  per  ton. 
Same,  prepared   by  kiln-drying  for  clearing 
wines,  (837  b,  Oct.  17, 1879.    Toledo.) 
China  figures,  small,  with  rounded  and  loaded 
base,  toys,  (425,  S.  S.,  4384.) 
small,    of  children  in   recumbent  positions, 

toys,  (425,  S.  S.,  4988.) 
small,  human,  for  children's, 
playthings,  dolls,  (425,  S.  S.,  4231.) 
grass,  mfs.  of,  +  +  +,  (351) 
noils  of,  (351,  S.  S.,  3470.) 
thread,  (351,  S.  S.,  3621.) 
yarn,  (351,  S.  S.,  2133.) 


50 


*  The  special  provision  under  the  late  law  for  "  cables  and  cable-chains  "  enacted  "  that  no  chains  made 
of  wire  or  rods  of  a  diameter  less  than  one-half  of  one  inch  shall  be  considered  a  chain-cable."  (Pt.  I., 
1017.) 

t  A  so-called  "prepared  chalk,"  but  really  a  very  fine  quality  of  whiting  for  gilders'  use,  and  invoiced  as 
"  Red  Cross  Cliffstone  Paris  White."  was  held  to  be  dutiable  as  whiting  or  Paris  white.    (S.  S.,  5374.) 

t  In  a  later  ruling  (S.  S.,5398,)  the  department  held  "  that  the  principle  of  the  decision,  5326,  applied  only 
to  such  articles  as  a^e  of  a  standard  entitling  them  to  recognition,  commercially  as  fruit  juices,"  about  20  per 
cent,  of  alcohol,  or  40  per  cent,  of  proof  spirits  being  reported  as  the  quantity  necessary  in  the  manufacture 
of  fruit  juice,  an  importation  containing  45  per  cent,  of  alcohol  was  classified  a  compound  of  distilled  spirits, 
at  $2  per  proof  gallon. 


16 


SCHEDULE  OF  DUTIES. 


Per  ct. 
by  hand  of  professional 


China,  paintings  on 

artist,  (470  a.,  S.  S.,  3588.) 
photograph  portraits  on,  colored  by  artist  by 

hand,  (125,  S.  S.,  3494.) 
porcelain  roses  and  globes  decorated  for  use  in 
jewelry,  (125,  S.  S.,  4971.) 
China-root,  cr,,  (636.)    Free, 
not  cr.,  (94.) 

stone,  as  China-clay,  (986,  S.  S.,  5367.)  $3  per  ton. 
Chinaware,  fire-proof,  not  plain  white,  and  ptly. 
brown  glazed,  (125,  S.  S.,  5035.) 
ware,  painted,  printed,  gilded,  or  otherwise 
decorated  or  ornamented  in  any  manner,  in- 
cluding plaques,  ornaments,  charms,  vases, 
and  statuettes,  (125.) 
plain  white,  (126.) 
Chinchards,  (or  chinches,)  in  oil,  as  sardines,  (S. 

S.,  1382.) 
Chincona  or  cinchona  bark,  (521.)    Free, 
root,  cr.,  (636.)    Free, 
not  cr.,  (94.) 
Chinese  blue,  (479.) 
medicine  cases,  how  classified,  (S.  S.,  4616.) 
or  Japan  wax,  (592,  S.  S.,  2225.)    Free, 
peanut  oil,  (92.)    ¥m%: 
.    wine,  as  dist.  sp.,  (S.  S.,  1987.) 
"  Chinoidine,'.'  (93,  S.  S.,  2603.) 
Chinotti,  Eve's  apples,  as  confectionery. 
Chip  bonnets,  hats  and  hoods,  (400.) 

braids  and  trimmings  for,  (448.) 
Chisels,  mfs.  of  steel,  +  +  +,  (216.) 
Chloral  hydrate,  (93,  S.  S.,  1962.) 
Chlorate  of  barytes,  (92,  S.  S.,  2117 ) 
of  potash,  (64.)  3  cts.  per  lb. 

of  soda,  (93,  S.  S.,  4109.) 
Chlorbarium,  or  chloride  of  barium,  a  salt,  ba- 
rium and  chlorine,  (92,  S.  S.,  763.) 
Chloride  of  lime,  (618.)    Free. 

of  zinc,  (93.) 
Chlorkalium,  as  dung-salts,  (which  see  ) 
Chloroform,  (104.)  50  cts.  per  lb. 

Chlorometers,  glass,  as  mfs.  of  glass,  (143.) 
Chloral  hydrate,  (93,  S.  S.,  698.) 
Chlorure  d'oxide  de  sodium  or  liquor  disinfec- 
tante  de  Labarraque,  chem.  pr.,  (92,  March  3, 
1865,  N.  Y.) 
Chocolate,  (291.)  2  cts.  per  lb. 

cakes,  fancy,  styled  "bon-bon"  or  chocolate 
sweetmeats,  (291,  S.  S.,  3569.)         2  cts.  per  lb. 
Chocolate  caramels,  sold  by  the  lb.  and 
valued  at  not  over  30  cts.  per  lb.,  (243.) 

10  cts.  per  lb. 
valued  at  over  30  cts.,  or  sold  by  the  box, 
package,  or  otherwise  than  by  the  lb.,  (244.) 
Chondrometers,  (216.) 
Chromate  of  iron,  (214.) 
lead,  chrome-yellow,  (87.) 
potash,  (48.) 
Chrome-yellow,  (87.) 
Chromic  acid,  (47 )' 

ore,  (214.) 
Chromographs,  a  composition  in  zinc  frames, 
(216,  822,  S.  S.,  4442.) 


30 


55 


is- 


25 


25 


3  Cts.  per  lb. 


Per  ct. 
ChromoS    and   chromo-lithographs,  (384,  S.  S., 

4719.)  25 

Chronometer   cases,   rosewood,   or    mahogany, 

empty,  (232,  Aug.  3, 1858,  N.  Y.)  35 

Chronometers,  box,  or  ships',  and  parts  thereof, 

(413.)  10 

Chrysamic  acid,  (837  6.,  S.  S.,  5147.)  20 

Chrysoidine,  as  a  coal-tar  color,  (82,  S.  S.,  3927.)        35 
Chrysolite,  crude  min.,  (215.)  20 

Church  bells,  (216.)  45 

lamps,  ceremonial,  but  stationary,  are  not  rega- 
lia. (S.  S.,  4312.) 
vestments.    {See  S.  S.,  1141.) 
Churches,  regalia,  gems,  statues,  statuary,  and 
specimens  of  sculpture,  sp.  impt.  in  good 
faith  for  the  use  of,  (771.)    Free. 
Cicuta  conium,  or  hemlock  bark,  extract  of,  (20.) 
seed  and  leaf,  cr.,  (636.)    Free, 
not  cr.,  (94.) 
Cider,  (301.) 

Cigar  cases,  finished  or  unfinished,  (476  a.,  S.  S., 
2667.) 
holders,  (476  a.) 
lights,   "Special  Safety,"    smokers'     articles, 

(476  a.,  S.  S.,  1924.) 
lighters,    mechanical,   as    smokers'    articles, 
(476  a.,  S.  S.,  3067.) 
Cigarette-holders,  (476  a.) 
papers,  cut  or  prep,  for  use,  (476  a,,  S.  S.,  1732.) 
papers,  in  sheets  and  reams,  (392,  S.  S.,  1799.) 
Cigarettes,  asthma-,  (93,  S.  S.,  1646.) 
med.,  not  proprietary,  (93.) 

proprietary,  (99,  S.  S.,  3080.) 
stamping  of,  (Pt.  I.,  2283.  S.  S.,  3939.) 
stamps,  how  cancelled,  (S.  S.,  4120.) 
Cigars,  cigarettes,  and  cheroots,  of  all  kinds,* 
paper  cigars  and  cigarettes,  including  wrap- 
pers, subject  to  same  duties  as  cigars,  (245.) 
$2.50  per  lb.,  and 
also,  internal  revenue  tax,  as  follows : 
cigars  and  cheroots,  (862.  2093.)  $3  per  M. 

cigarettes  weighing  over  3  lbs.  per  1000.  (864, 
2093.)  $3  per  M. 

same,  weighing  not  over  3  lbs.  per  1000,  (863, 
2093.)  50  cts.  per  M. 

Cigar  stands,  and  smokers'  tables,t  (476  a.)  70 

Cinchona  root,  cr.  dr.,  (636.)    Free. 

other  than  crude,  (94.)  •  10 

Cinchona  or  cinchonine  bark,  (521.)    Free. 
Cinchona,  muriate  of,  (93.)  25 

Cinchonidia,  (629.)    Free. 

Cinnabar,  artificial,  mercurial  prep.,  (93 )  25 

Cinnamon,  and  chips  of,  unground,  (526.)    Free, 
ground  or  powdered,  (96.)  5  cts.  per  lb. 

oil  of,  (564.)    Free. 
Citrate  of  lime,  (617.)    Free, 
magnesia,  (93.)  25 

soda,  (93.)  25 

Citric  acid,  (13.)  10  cts.  per  lb. 

Citron  in  its  natural  condition,  (704.)    Free, 
preserved  in  sugar,  (302,  Sept.  26, 1860,  N.  Y.)        36 
oil  of,  or  of  lemon  or  cedrat,  (565,  574.)    Free. 
Citronella  oil,  (567.)    Free. 


25      < 


*  Cheroots  and  cigarettes  must  be  imported  (the  same  as  cigars),  in  quantities  not  less  than  3000,  and 
packed  in  boxes  as  prescribed  in  the  case  of  cigars;  but  in  no  case  over  500  in  a  single  box,  (1838,  2015,  2016, 

t  Decisions  2746  and  4559  held  these  articles  under  former  laws  to  be  dutiable  according  to  material,  and  not 
as  "  smokers  articles."  But  the  provisions  of  the  new  act  are  more  comprehensive,  covering  all  "  smokers' 
articles  whatsofver,  not  specially  enumerated  or  provided  for  in  this  act."  Under  this  provision  the  deci- 
sions cited  seem  to  me  no  longer  to  apply —Editor. 


SCHEDULE  OF  DUTIES. 


17 


Per  ct. 
Civet,  crude,  (507.)    Free. 

oil  of,  (568.)    Free. 
Clapboards,  rough-hewn  or  sawed  only,  pine  or 
spruce,  per  1000  pieces  of  4  ft.  long,  or  4000 
lineal  ft.,  (S.  S.,  1265.)  viz. : 
pine,  (227.)  82. 

spruce,  (228.)  51.50. 

all  other,  rough-hewn  or  sawed  only,  (222.)  20 

when  planed  or  finished,  all  the  above  are  sub- 
ject to  the  add.  duty  prescribed  for  planed  or 
finished  lumber,  to  wit: 
for  each  side  panled  or  finished,  (219.) 

50  cts.  per  1000  feet,  board  measure, 
planed  on  one  side  and  tongued  and  grooved, 
(220.)  $1  per  100  feet,  board  measure, 

planed  on  two  sides  and  tongued  and  grooved, 
(221.)  $1.50  per  1000  feet,  board  measure. 

Clasps,  gilt  or  plated,  if  not  jewelry,  (210.)  35 

of  other  metals,  and  not  Jewelry,  (216).  45 

of  all  kinds,  if  jewelry,  (459.)  25 

Clay,  china  or  kaoline,  (98  6.,  May  5, 1863,  Phila., 
also  S.  S.,  620,  1494.)  $3  per  ton, 

the  same,  prepared  by  kiln-drying  for  clearing 

wines,  (837  b,  Oct.  17, 1874.    Toledo.)  20 

all  other,  wrought  or  mfd.,  +  +  -\-,  (98  a.,  July 
9, 1863,  Boston.)  $3  per  ton. 

the  same,  unwrought  or  unmfd.,   +  -f  -f,  (97.) 
$1.50  per  ton. 
Clay  pipes,  common,  (477.)  35 

Claystone,  (215,  S.  S.,  1055.)  20 

Cliffstone,  unmfd.,  (611.)    Free. 
Clippings  of  any  kind,  fit  only  for  making  paper, 
(754  a.)    Free. 
of  brass,  (187.)  1^  ct.  per  lb. 

of  Dutch  metal,  (187.)  1^  ct.  per  lb. 

from  new  copper,  (186  6,)  3  cts.  per  lb. 

Cloaks  and  capes.    {See  "  Clothing.") 
Cloak  pins,  gilt  or  plated,  and  not  jewelry,  (210.)     85 
of  other  metals,  and  not  jewelry,  (216.)  45 

ofallkinds,  if  jewelry,  (459.)  25 

Clock  cases,  of  marble,  (414,  S.  S.,  935.)  80 

Same,  if  metal  comp.  ch.  val.,  (414.)  30 

Clocks  and  parts  thereof,  (414,  S.  S.,  935.)  80 

side  ornaments  for,  as  va.ses,  candelabras,  etc.» 
are  not  "  parts  of  clocks,"  (S.  S.,  1487.) 
Clock-spring-steel  in  sheets,  as  steel  in  sheets 

polished,  under  177  c. 
Cloisonne,  enamelled  vases,  Japanese.    (See  "Ja- 
panese.") 
Cloth ,  bamboo-,  (233  or  351.  822.)  35 

bolting-,  (657.)    Free. 

bookbinders'-,  cotton,  (324,)  35 

button-,  mohair  or  other  mfs.  of  cloth,  fit  exclu- 
sively for  buttons,  (382.)  10 
emery,  cotton,  (324,  822.)                                            35 
India-rubber-,  with  linen  or  cotton  foundations, 

(453,  S.  S.,  1299.)  30 

Oil-,  all  except  silk,  (340.)  40 


Per  ct. 
Cloth,  silk  oil-,  S.  ch.  val.,  (383.)  50 

waterproof-,  -f  +  -f-,  (340.)  40 

woollen.  (See  "  Woollens.") 
Clothing,  to  wit. : 
capes,  cloaks,  dolmans,  jackets,  talmas,  ulsters, 
or  other  outside  garments  for  ladies'  and 
children's  apparel,  and  goods  of  similar  de- 
scription, or  used  for  like  pps.,  wholly  orptly. 
of  wool,  worsted,  or  animal  hair,  excepting 
knit  goods,  (367.)  45  cts.  per  lb.  and    40 

cotton,  ready-made,  except  knit-goods,  (324  a.)     35 
linen,  ready-made,  (336.)  40 

silk,  ready-made,  (383.)  50 

wool,  etc.,*  ready-made,  all  -I-  -I-  -f ,  composed 
wholly  or  in  part  of  wool,  worsted,  or  animal 
hair,  exc.  knit-goods,  (366.)  40  cts.  per  lb.  and  35 
of  mixed  mat.  other  than  part  wool,  worsted, 
or  hair,  is  dtbl.  at  the  highest  rate  at  which 
the  component  material  of  ch.  val.  is  charge- 
able, (824.) 
Cloths,  colored,  for  bookbinding,  (324  a.,  8.  S., 

686.)  35 

Cloves  and  clove-stems,  ground  or  powdered, 
(96.)  5  cts.  per  lb. 

unground,  (527.)    Free, 

oil  of,  (92.)  25 

Cluney  lace,  (337.)  30 

Coaches  and  parts  of,  +  +  +,  (412.)  35 

Coach  furniture  and  hardware  of  all  kinds,  +  -f 
+,  (415.)  35 

lace,  according  to  component  materials. 
Coal,  anthracite,  (673.)    Free, 
bituminous,!  per  ton  of  28  bush,  of  80  lbs.  each, 
(417  a.)  75  cts.  per  ton. 

cannel-,  as  bitvuninpus,  (417  a.,  S.  S.,  787.) 

75  cts.  per  ton. 
charcoal,  (525.)    Free. 

coke,  (418.)  20 

culm  or  slack  coal,  such  as  will  pass  through 
a  half-inch  screen,  (416,  S.  S.,  1215.  2363.) 

30  cts.  per  ton. 
culm  of,  or  slack-,  rule  as  to  screens  for,  (S.  S., 

3952.) 
dust,  bituminous  and  anthracite,  as  culm,  (416, 
S.  S.,  602,  667.)  30  Cts.  per  ton. 

hods,  copper,  as  mfe,  of  copper,  -f  -f  +,  (216, 

825.)  45 

screenings,  bituminous  and  anthracite,  as  culm, 
(417  a.,  S.  S.,  604,  667.)  30  cts.  per  ton. 

Coal  stores  of  American  vessels,  not  unloaded. 

(674.)    Free. 
Coal-tar,  crude,  (80.)  20 

colors,  or  dyes,  by  whatever  name  known, 

+  +  +,  (82.)  35 

preparations,  all  -j-  -f  -|-,  that  are  not  colors  or 

dyes,  (83.)  20 

products,  such  as  naphtha,  benzine,  benzole, 
dead-oil,  and  pitch,  (81.)  20 


•  The  editor,  in  a  note  on  page  22  of  his  "  Pocket  Tariff,"  remarked  that  "  as  the  paragraph  (366.)  in 
_Bchedule  K,'  for  clothing  ready-made,  etc.,  is  the  only  specific  provision  for  ready-made  clothing  in  the 
lew  tariff  act,  it  would  seem  to  cover  clothing  of  all  kinds  (not  knit),  and  of  whatever  material."  Literally 
or  strictly  con -trued,  this,  he  still  thinks,  is  clearly  the  oiily  conclusion  the  language  admits  of.  But  it  can- 
not have  been  the  intention  of  Congress  to  introduce  and  apply  the  pound  rates  of  duty  to  clothing  of  cot- 
ton, linen,  silk,  and  other  like  materials,  upon  no  other  m/s,  of  which  such  a  rate  is,  either  in  the  old  or  the 
new  act,  applied,  but  must  have  been  intended  (although  I  do  not  think  the  phraseology  expresses  it)  to 
embrace  "clothing  and  wearing  apparel,"  in  the  limiting  words,  "composed  wholly  or  in  part  of  wool," 
etc.  I  have,  on  mature  consideration,  classified  clothing  of  other  materials,  accordingly,  as  mfs.  of  such 
materials,  respectively,  not  otherwise  provided  for. 

t  A  arawback  of  75  cts  per  ton  is  allowed  on  all  imported  bituminous  coal  used  for  fuel  on  steam-vessels 
engaged  in  coasting  or  foreign  trade,  the  latter  applicable  to  foreign  as  well  as  American  vessels.  (April  2^ 
1883.    Baltimore.) 


18 


SCHEDULE  OF  DUTIES. 


Coatings,  linen,  (334.) 

Coat  linings,  and  goods  of  like  description,  ptly. 

of  wool,  wstd.,  or  hair  of  the  alpaca,  goat,  or 

other  animals,  (365  a.) 

valued  at  not  over  20  cts.  per  sq.  yd.,  (365  b.) 

5  cts.  per  sq.  yd.  and 

valued  over  20  cts.,  (365  c.) 

7  cts.  per  sq.  yd.  and 
if  wholly  of  wool,  wstd.  or  hair,  or  of  a  mix- 
ture of  them,  all  values,  (365  d.) 

9  cts.  persq.  yd.  and 
But  all  such  goods  with  selvedges  made  wholly 
or  ptly.  of  other  materials  or  with  threads  of 
other  materials  introduced  to  change  classifi- 
cation, (365  e.)  are  dutiable  at 

9  cts.  per  sq.  yd.  and 
*A11  the  above  goods  weighing  over  4  oz.  per  sq. 

yd.,  (365/.)  35  cts.  per  lb.  and 
Cobalt,  oxide  of,  (50.) 

ores,  (675.)    Free. 
Cobaltum  or  cobalt    crystals,  (215,  S.  S.,  2945, 

3168.) 
Cobourgs,  printed  or  ombre-striped,  dtbl.  as  meri- 
nos, or  woollen  dress  goods,  (Sept.  21,  1857, 
Boston.) 
Cocculus  indicus,  (528.)    Free. 
Cochineal,  (508.)    Free. 

lake,  (87.) 
Cocoa,  cr..  (676.)    Free, 
prepared  or  mfd.,  (292.)  2  cts.  per  lb. 

fiber,  leaves,  and  shells,  (676.)    Free, 
nuts,  (746.)    Free, 
nuts,  oil  of,  (579.)    Free, 
or  coir-matting  and  mats,  (432.) 
same,  not  exclusively  vegetable,  or  with  wool 

border,  (378  c.) 
sweetmeats,  as  confectionery,  (S.  S..  3569.) 

2  cts.  per  lb. 
^wine,  when  impt.  formed,  pps. exclusively,  (93, 
T.  R.,  p.  561.) 
Cocoons,  silk,  (785.)    Free. 
Codfish,  (see  "Fish.") 

oil  for  tanners'  use,  (92.) 
Codeines,  hemp,  (350,  S.  S.,  1358.) 
Cod-liver  oil,  brown  or  cr.,  (92.) 

med.prep.,  (93,  S.  S.,  361i.) 
.  med.  prep.,  proprietary,  (99.) 
Cod-sounds,  (515.)    Free. 

Codilla,  or  tow  of  hemp,  (330.)  $10  per  ton. 

Coffee,  in  the  berry,!  (677,  S.  S.,  2000.)    Free. 
acorns,  dandelion  root,  and  all  other  articles 
used  or   intended  to  be  used   as  coffee  or 
as  substitutes  for,  -j-  -h  +.  (290.)    2  cts.  per  lb. 
■  extract  or  preps,  of,  (837  6.,  T.  R.,  p.  566.) 
mills,  wood  and  iron,  as  mfs.  of  iron,  -f  -f-  +, 
(216.) 
Cognac  oil,  or  oenanthic  ether,  (113.)       84  per  oz. 
•  Coiled  wire-rods,  rivet-,  screw-,  nail-,  and  fence-, 
round,  of  iron  or  steel,  not  lighter  than  No.  5, 
w.  g.,  valued  at  not  over  3)^  cts.  per  lb.  (180  a.) 
i«5  of  a  ct.  per  lb. 


Per  ct. 

35 


35 


40 


40 


40 


20 


25 


20 


40 


20 


45 


Per  ct. 


Coins,  cabinets  of,  (669.)    Free, 
gold  and  silver,  and  copper,  (678.)    Free, 
old  foreign  copper,  in  large  quantities,  for  mfg. 
pps.,  as  old  copper,  (186  b.,  S.  S,,  1760.) 

3  cts.  per  lb. 
Coir  and  coir-yarn,  (679.)    Free, 
floor  matting  and  carpeting,  (432.) 
same,  not  exclusively  vegetable,  or  with  wool 
border,  (378  c.) 
Coke  (418.) 

Colcothar,  dry,  oxide  of  iron,J  as  a  paint,  (87,  S. 
S.,  2961,  4914.) 
as  a  polishing  powder,  (479.) 
Cold  cream,  cosmetic,  (99.) 
Colleges,  impt.  for,  {see  "Academies.") 
Collodion,  fluid,  (105,  S.  S.,  5477.)       50  cts.  per  lb. 
rolled  or  in  sheets,  but   not  made  up   into 
articles,  (105.)  60  cts.  per  lb. 

same,  when  in  finished  or  ptly.  finished  ar- 
ticles, (105.)  60  cts.  per  lb.  and 
Colocynth,  coloquintida,  or  bitter  apples,  cr.,  (636.) 
Free, 
not  cr.,  (94.) 
Cologne  Avater,  (100.)  $2  per  gal.  and 
Colored  glass  in  sheets  for  mf.  of  mock  jewelry, 
(143,  S.  S.,  3808.) 
window  glass,  dtbl.  as  window  glass,  (S.  S.,  4630.) 
Coloring  for  beer,  (117,  822,  S.  S.,  3732.) 

for  brandy,  (117.) 
Colors,   alizarine,  natural    and   artificial.   (595.) 
Free, 
all  coal-tar   colors   and   dyes,  by    whatever 

name  known  and  +  4-  -f,  (82.) 
aniline.g  and  aniline  fat,  all,  (82,  S.  S.,  2899.) 
and  paints,!!  including  lakes,  whether  dry  or 
mixed,  or  ground  with  water  or   oil,  and 
+  +  +,  (87.) 
barytes,  all  combinations  of  with  acids  or  wa- 
ter, (87.) 
Berlin  blue,  (479.) 

black  of  bone,  or  ivory  drop  black,  (88.) 
blanc  fixe,  (87.) 
Bremen  blue,  (87,  S.  S.,  1705.) 
carmine  lake,  dry  or  liquid.  (87.) 
Chinese  blue,  (4'^9.) 

Chrome  yellow,  or  chromate  of  lead,  (87.) 
cochineal,  (508.)    Free, 
cochineal  lake,  (87,  T.  R.,  p.  561.) 
drop  black,  (88,  July  11, 1859,  Boston.) 
Dutch  pink,  (87.) 
enamelled  white,  (87.) 
fig  blue,  (479.) 
Frankfort  black,  (479.) 
French  green,  dry  or  moist,  (87.) 
Indian  red,  (87,  S.  S.,  2132.) 
ivory  drop  black,  (88.) 
king's  yellow,  (87.) 
Kremnitz  white,  as  white  lead,  (55,  56.) 

3  cts.  per  lb. 
lampblack,  (87.) 
lead,  red-,  (58.)  3  cts.  per  lb. 


25 


45 


25 


25 


*  See  note  to  "  Dress  Goods." 

t  Not  free  in  any  other  form  than  the  natural  berry,  (S.  S.,  2000.) 

X  See  T.  D.,  30,  for  description. 

§  Aniline  colors  for  painters'  use,  composed  of  aniline  and  starch,  to  give  body,  held  dutiable  under  1350, 
Pt.  I.,  as  aniline  colors,  (S.S.,  2781, 2811.)  ■^      ^  ^.  ^.  ,      ,,     ^       , 

II  This  includes  all  artists'  colors  put  up  in  oil  in  small  tubes,  excepting  white  and  red  lead  and  oxyd  of 
zinc,  (S.  S.,  2299.) 


SCHEDULE  OF  DUTIES. 


19 


Per  ct. 
Clolors  {continued) ; 
lead,  wliite-,  dry,  or  in  pulp,  (55.)    3  ets.  per  lb. 
white-,  ground  or  mixed  in  oil,  (56.) 

3  cts.  per  lb. 
lime-white,  (87.)  25 

litharge,  (57.)  3  cts.  per  lb, 

mineral  blue,  dry  or  moist,  (87.)  25 

mineral  green,  dry  or  moist,  (87.)  25 

ochre  and   ochrey  earths,  dry,  (89.) 

14  ct.  per  lb. 
ochre  and  ochrey  earths,  ground  in  oil,  (89.) 
1/^  ct.  per  lb. 
oxide  of  cobalt,  (50.)  20 

of  iron,  (87,  S.  S.,  1212,  T.  D.,  30.)  25 

of  zinc,  dry,  (90,  S.  S.,  1212.)        1%  ct.  per  lb. 
ground  in  oil,  (91.)  1%  ct.  per  lb. 

Paris  green,  dry  or  moist,  (87.)  25 

white,  dry,  (45.)  H  ct.  per  lb. 

ground  in  oil,  (45.)  1  ct.  per  lb. 

patent  yellow,  (87)  26 

Prussian  blue,  dry  or  moist,  (87,  S.  S.,  1530.)  25 

red  lead,  {see  above,  "lead.") 

satin  white,  (87.)  25 

sienna  and  sienna  earths,  dry,  (89.)    J^  ct.  per  lb. 
sienna  and  sienna  earths,  ground  in  oil,  (89.) 

1]4  ct.  per  lb. 
Spanish  brown,  (87.)  .  25 

Tuscan  red,  as  dry  colcothar,  (87,  S.  S.,  1349.)        25 
Turkey  red,  (87,  S.  S.,  3500.)  25 

ultramarine,  (85.)  5  cts.  per  lb. 

umber  and  umber  earths,  dry,  (89.)  H  ct.  per  lb. 
ground  in  oil,  (89.)  1J4  ct.  per  lb. 

uranium,  oxide  of,  (635.)    Free. 
Vandyke  brown,  (87.)  25 

Venetian  red,  (87,  S.  S.,  1590,  T.  D.,  30.)  25 

verdigris,  (635.)    Free. 

vermilion,  (87.)  25 

wash  blue,  (479.)  ,  20 

white  lead,  (see  above,  "lead,"  etc.) 
whiting,  dry,  (45.)  %  ct.  per  lb. 

ground  in  oil,  (45.)  1  ct.  per  lb. 

wood  lake,  (87.)  25 

zinc,  oxide  of,  {see  above,  "  oxide.") 
Color-stones,  or  "  mvlUers,"  for  levigating  or  pul- 
verizing inks  and  colors,  (837  b.,  S.  S.,  5048.)       20 
Colt's  foot,  cr.  dr.,  (636.)    Free. 

not  cr.,  (94.)  10 

Colza  or  cabbage-seed  oil,  commercially  known 
as  rape-seed  oil,  (28,  S.  S.,  2604.)    10  cts.  per  gal. 
Columbo  root,  cr.  (636.)    Free. 

not  cr.,  (94.)  10 

Combination  cards,  paper  and  ribbon,  paper  ch. 
val.,  (388,  S.  S.,  4767.)  15 

S.  ch.  val.,  (383.)  50 

Combs,  all  kinds  for  the  hair,  (419.)  30 

curry,  wood  and  iron,  (216.)  45 

machines  for  making,  part  steel,  (216,  Sept.  18, 
1865,  U.  S.  Consul,  Liverpool.)  45 

Comfits, sweetmeats,  or  fruits  preserved  in  sugar,  * 

spirits,  sirup,  or  molasses,  —  +  -F,(302.)  35 

Comforters,  worsted,  frame  made,  as  wrstd.  knit 

goods. 
Communion  service,  sp.  impt.  for  church,  as  re- 
galia, (771,  S.  S.,  450.)    Free. 
Compasses,  mariners',  (475.)  35 

mathematical,  or  mechanics',  (216.)  45 


Per  ct. 
Compasses,  miniature,  of  metal  and  glass,  (143, 

or216,  S.  S.,2005.)  45 

"  Composition  pour  blanchir,"  so-calied,  (837  b., 

S.  S.,  4076.)  20 

Compositions  of  glass  or  paste,  not  set,  (420.)  10 

same,  set  as  jewellery,  (459.)  25 

same,  in  round  or  oval  shapes,  pierced,  and 
not  set,  (396,  S.  S.,  3135.)  50 

Composition  tops,  for  furniture,  (484.)  35 

Compounds  or  preparations,  all  of  which  dist. 
spts.  is  a  compt.  pt,  of  ch.  val.,  dtbl.  as  dist. 
spts.  under  312,  (S.  S.,  4771,  which  see  as  to 
rule  of  value  in  Canada.) 
Concentrated  melada,  concrete,  or  concentrated 
molasses,  testing  by  the  polariscope  not  above 
75  degrees,  (236.)  1.40  ct.  per  lb. 

and  for  every  additional  degree,  or  fraction  of 
a  degree  shown  by  such  test,  (236.)    . 

iJo  of  a  ct.  per  lb.  add. 
Condensed  milk,  (276.)  20 

Coney-plates,  (435.  S.  S.,  1556.)  30 

Confectionery  valued  above  30  cts.  per  lb.,  or 
when  sold  by  the  box,  package  or  otherwise 
than  by  the  lb.,  (244.)  50 

all  other  -f  +  -f,  made  wholly  or  in  part  of  su- 
gar, and  all  sugars  after  being  refiijed,  when 
tinctured,  colored,  or  in  any  way  adulterated, 
and  valued  at  not  over  30  cts.  per  lb.,  (243.) 
10  cts.  per  lb. 
sugar-candy,  not  colored,  (242.)       5  cts.  per  lb. 
Congressional  library,  books,  maps,  and  charts 

for  the  use  of,  (6c9.)    Free. 
Conium  cicuta,  seed  and  leaf,  cr.,  (636.)    Free. 
not  cr..  (94  )  10 

extract  of  bark  of,  (20.)  20 

Conine  or  conicine,  {see  "  Conium.") 
Conserve  of  roses,  (302  a.,  S.  S.,  4339.)  35 

Contracts,  rights,  and  offences,  under  old  law 

not  affected  under  new,  (857-60.) 
Contrayerv'a  root,  med.  cr.  (636.)    Free. 

not  cr.  (94.)  10 

Cooper,  as  ale,  under  316. 
Copal  gum,  cr.,  (636.)    Free. 

not  cr.,  (94.)  10 

Copper,  acetate  of,  (92.)  25 

all  mfs.*  articles  and  wares,  wholly  or  ptly.  of, 

+  +  +,  (216,  824.)  45 

alloys,  all  of  which  copper  is  a  comp.  mat.  of 
ch.  val.,  +  -!-  -f ,  (186  b.)  3  cts.  per  lb. 

bars,  (186  c.)    4  cts.  per  lb. 
black  or  coarse,  on  all  the  fine  copper  contained 
therein,  (186  6.)  3%  cts.  per  lb. 

bolts,  (216.)  45 

bottoms,  (186  d.)  35 

braziers' ,  (186  d.)  35 

cement,  (186  5.)  3^  cts.  per  lb. 

Chili  and  other  pigs,  (186  c.)  4  cts.  per  lb. 

clippings  from  new  copper,  (186  b.)   3  cts.  per  lb. 
coarse,  {see  "black,"  above.) 
coins,  (678.)    Free, 
old  foreign,  in  large  quantities  for  mfg.  ppwj., 
as  old  copper,  (186  b.,  S.  S.,  7601.) 

3  cts.  per  lb. 

old,  not  used  as  current  money,  (186  6.,  S.  S., 

3248.)  3  cts.  per  lb. 

composition  metal,  all  of  which  copper  is  a 


•  186  c.  clearly  conflicts  with  this  provision  of  216;  and  824  as  clearly,  in  my  opinion,  places  the  duty  ii 
[45  per  cent.    Therefore  I  insert  the  latter  only.— Editor. 


20 


SCHEDULE  OF  DUTIES. 


Per  ct. 

comp.  mat.  of  ch.   val.,   +  +  +,  (186  b.) 

Sets,  per  lb. 

Copper,  in  forms  not  enumerated,  and  not  mfd., 

(186  c.)  4  cts.  per  lb. 

ingots,  (186  4  cts.  per  lb. 

in  the  form  of  ores,  on  all  the  fine  copper  in 

them,  (186  a.)  23^  cts.  per  lb. 

in  rolled  plates,  called  brazier's  copper,  sheets, 

rods,  pipes,  and  copper  bottoms.  (186  d.)  35 

medals,  (740.)    Free. 

parts  of  cabinets,  (669.)    Free, 
nails,  (216.)  45 

old,  fit  only  for  re-mf ,  (186  6.)  3  cts,  per  lb. 

taken  from  the  bottom  of  Am.  vessels  com- 
pelled by  marine  disaster  to  repair  in  foreign 
ports,  (680.)    Free. 
old  or  new,  impt.  for  U.  S.  Mint,  (681.)    Free, 
ores,  on  all  the  fine  copper  in  them,  (186  a.) 
2}4  cts.  per  lb. 
paste  of  sulphide  of,  (92.) 
pigs,  Chili  or  other,  (186  c.)  4  cts.  per  lb. 

pipes,  (186  d.) 

plates,  (186  c.)  4  cts.  per  lb. 

regulus  of,  on  all  the  fine  copper  in  it,  (186  b.) 
Zli  cts.  per  lb. 
rods,  (186  d.) 

rolled  plates,  called  brazier's  copper,  (186  d.) 
sheathing,  or  yellow-metal,  not  wholly  of  cop- 
per, nor  wholly  or  in  part  of  iron,  ungalvan- 
ized,  in  sheets  of  48  by  14  inches,  and  weigh- 
ing from  14  to  34  oz.  per  sq.  ft.,  (194.) 
sheets,  (186  d.) 
spikes,  (216.) 

Bubacetate  of,  or  verdigris,  (635.)    Free, 
sulphate  of,  or  blue  vitriol,  (51.)      3  cts.  per  lb. 
sulphide  of,  (92.) 
wire,  (216.) 
Copperas,  green  vitriol  or  sulphate  of  iron,  (52.) 

^  ct.  per  lb. 
Copybooks,  with  printed  headings,  as  printed 

books  or  matter,  (384,  S.  S.,  3941.) 
Copying  books,  blank,  for  press  copying,  (385.) 
Coral,  cut  or  mfd.,  (421,  April  23, 1858,  Boston.) 
jewelry,  (459,  S.  S.,  2556.) 
marine,  unmfd.,  (682.)    Free. 
Coraline,  cr.  or  unmfd.,  (682,  825.)    Free. 
Cordage  or  cables,  Manila,  untarred,  (345.) 

Ili  cts.  per  lb. 
all  other,  untarred,  (346.)  Z%  cts.  per  lb. 

tarred,  (344.)  3  cts.  per  lb. 

Cord,  sash-,  hemp,  (350.) 

Cordials,  spirituous,  (313 )  82  per  pf  gal. 

if  in  bottles,  glass  or  other,  the  bottles  pay  an 
add.  duty  (310.)  of  3  cts.  each, 

med.,  not  proprietary,  (93.) 
proprietary,  med.  and  other,  (99.) 
Cording  and  sealing,  {see  S.  S.,  3092-3.) 
Cordonnet,  of  spun  silk,  for  mf.  of  fringes,  (383, 


Cordova  wool.    (See  "  Wool,  class  3.") 
Cords,  cotton,  (324  a.) 

flax.  (336.) 

linen,  other  than  flax,  (334,  350.) 

silk,  (383.) 

wholly  or  in  part  wool,  worsted,  or  animal 
hair,  (368.)  30  cts,  per  lb.,  and 


25 


35 


Cords,  mixed,  exc.  when  part  W.,  wstd.,  or  hair, 
pay  the  highest  rate  at  which  the  comp,  of 
ch,  val.  is  chargeable,  (823.) 
Cords  and  tassels,  cotton,  (325,) 
flax,  (336,) 

linen,  other  than  flax,  (334,350.) 
silk,  (383.) 

wholly  or  in  part  wool,  worsted,  or  animal  hair, 
5^6^-)  30  cts.  per  lb.  and 

mixed,  pay  as  above  stated  in  regard  to  cords. 
Coriander  seed,  cr.,  (636.)    Free, 

not  cr.,  (94.) 
Cork,  bark  or  wood,  unmfd,,  (683.)    Free. 
"Cork  carpeting,"  so  called,  of  thin  cork,  with  a 
few  threads  of  hemp  pasted  on  one  side,  for 
strengthening,  dtbl.  as  mfs.  of  cork,  (422,  S.S., 
1436.) 
Corks  and  cork  bark,  mfd.,  (422.) 
Cork  wood  or  bark,  cut  into  small  squares,  (683, 

S,  S.,1130,)    Free, 
Corn,  Indian,  or  maize,  per  bush,  of  56  lbs,,  (263, 
Pt.  I.,  1881,)  10  cts.  per  bush, 

meal,  (265.)  10  cts,  per  bush,  of  48  lbs. 

plasters,  wool  or  other,  proprietary,  (99.) 
if  not  proprietary,  (93.) 

starch  residuum,  dutiable  as  corn-meal,  (265,  S. 
g.,  2700.) 
Cornelian,  or  carnelian,  not  set,  (480,) 
rings,  (459,  S,  S,,  803.) 
set,  as  jewelry,  (459,) 
Cornets  and  completed  indispensable  parts,  (469, 
S.  S.,  4453.) 
toy,  (425.) 
Corporations,  municipal  or  religious,  works  of 
an,  impt.  expressly  for  presentation  to,  (819  6.) 
Free. 
Corrosive  sublimate,  mercurial  pr.,  (93.) 
Corrugated  or  crimped  sheet-iron  or  steel,  (153  b.) 

li%  ct.  per  lb. 
Corsets,  all,  of  whatever  mat.  composed,  (324  b.) 
Corset  wire.    {See  "  Wire.") 
Corundum  ore,  (692,  825,  S.  S,,  1374.)    Free, 
Cosmetics,  all,  proprietary  and  other,  (99.) 
Costs  and  charges,  no  longer  dutiable,  (847-8,) 
Costumes-,*  actors',  arriving  in  the  U,  S.,  (815,  S. 
S,,  4686,  4721.)    Free, 
impt.,  to  be  used  by  schools,  societies,  etc.,  in 
representation  of  historical  and  other  themes, 
are  dutiable,  (S.  S.,  2677,  3038.) 
Cot  bottoms,  linen,  (334.) 
Coton  azotique,  or  gun-cotton,  (439.) 

value  not  over  20  cts.  lb.  6  cts.  per  lb. 

over  20  cts.  10  cts.  per  lb. 

Cotton,  raw,  ginned  or  unginned,  (684,  Feb.  18,, 

1865.)    Free. 
Cotton,  bagging  for,  and  like  mfs.  -f  4-  -f ,  suit- 
able to  the  uses  for  which  cotton  bagging  is 
applied,  of  whatever  material,  (343.) 
val,  not  over  7  cts,  per  sq.  yd.   1%  ct,  per  lb. 
val,  over  7  cts.  2  cts,  per  lb. 

and  silk,  hatters'  plush  of,  (451.) 
and   tinsel   braids   for  hats,  etc,  (448,   S.  S., 

3897.) 
bed-ticking,  as  other  cotton  cloth, 
bindings,  (324  a.) 
braces,  (324  a.) 


Per  ct. 


25 


35 


50 


35 


25 


35^ 


*  Free  entry  under  815,  limited  to  those  intended  for  the  personal  use  of  the  party  bringing  them,  (S.  S., 
4686.) 


SCHEDULE  OF  DUTIES. 


21 


Per  ct. 
Cottonades,  as  other  cotton  cloth. 

Cotton,  braids,  (324  a.)  35 

brilliants,  as  other  cotton  cloth, 
bruyere,  for  making  flowers,  (429  b.,  S.  S.,  5471,)    50 
buckrams,  so  called,  for  bonnet-frames,  (324,  S. 

S.,  3096.)  35 

cambrics,  as  other  cotton  cloth. 
Canton-flanuels,  as  other  cotton  cloth, 
canvas,  or  penelopes,  (324  a.,  S.  S.,  4377.)  35 

caps,  for  use  as  hats  or  bonnets,  or  as  substi- 
tutes therefor,  (400.)  30 
others  as  clothing,  (324  a.)  35 
carpets.    (See  "  Carpets,  etc.") 
cashmere,  as  other  cotton  cloth, 
clothing,  (324  a.)  35 
cloth,  to  wit:    all  woven  fabrics  of    cotton  in 
the  piece,  properly  coming  within  the  des- 
ignation of  cloth,  and  bought  and  sold  by 
lineal  measurement,  and   the  threads  of 
which  can  be  counted*  (including  jeans, 
denims,  drillings,  bed-tickings,  ginghams, 
plaids,  cottonades,  pantaloon  stuffs,and  like 
goods,  heretofore    distinctively  provided 
for) ;  is  dutiable  according  to  the  number 
of  threads  to  the  square  inch  {counting  both 
warp  and  flUmg,)  and  cost  per  square  yard, 
as  follows: 
AU  counting  not  over  100  threads: 
unbleached  and  uncolored, 
val.  not  over  8  cts.  (319  a.) 

2^  cts.  per  sq.  yard, 
val.  over  8  cts.,  (320  d.  and/.)  40 

bleached, 
val.  not  over  10  cts.,  (319  b.) 

33^  cts.  per  sq.  yard, 
val.  over  10  cts.,  (320  e.  and  /.)  40 

dyed,  colored,  stained,  painted,  or  printed, 
val.  not  over  13  cts.,  (319  c.) 

4J4  cts.  per  sq.  yard, 
val.  over  13  cts.,  (320/.)  40 

AU  counting  over  100,  and  not  over  200  threads : 
unbleached  and  uncolored, 
val.  not  over  8  cts.,  (320  a.)  3  cts.  per  sq.  yd. 
val.  over  8  cts..  (320  d.  and  /.)  40 

bleached, 
val.  not  overlOcts..  (320  6.)   4  cts.  per  sq.  yd. 
val.  over  10  cts.,  (320  e.  and/.)  40 

dyed,  colored,  stained,  painted,  or  printed, 
val.  not  over  13  cts.,  (320  c.)  5  cts.  per  sq.  yd. 
val.  over  13  cts.,  (320/)  40 

All  counting  over  200  threads : 
unbleached  and  uncolored, 
val.  not  over  10  cts.,  (321  a.)  4 cts.  per  sq.  yd. 
val.  over  10  cts.,  (321  d.  and  /)  40 

bleached, 
val.  not  over  12  cts.,  (321 6.)  5  cts.  per  sq.  yd. 
val.  over  12 cts.,  (321  e.  and  /)  40 

dyed,  colored,  stained,  painted,  or  printed, 
val.  not  over  15  cts.,  (321  c.)  6  cts.  per  sq.  yd. 
val.  over  15  cts.,  (321/.)  40 

all  not  countable,  +  +  +,  excepting  damasks, 
embroideries,  and  velvets,  (324  a.)  35 

cords,  (324  a.)  35 

with  tassels  attached,  as  trimmings,  (325.)  40 


Per  ct. 

Cotton,  crochet-,  on  spools,  as  spool-thread  under 

326,  (S.  S.,  2540.) 
damask,  (325.)  40 

doylies,  in  the  piece,  as  damask,  (325.)  40 

drawers,  of  woven  cloth,  (324  a.)  35 

wholly  cotton,  shaped,  fashioned,  or  nar- 
rowed wholly  bv  in  part  by  knitting  ma- 
chines or  frames,  or  knit  by  hand,  (323)  40 

wholly  cotton,  made  on  knitting  machines  or 
frames,  -f  -F  -I-.  (322.)  35 

duck,  as  cotton  cloth, 
embossed,  as  cotton  cloth,  (S.  S.,  2598.) 
embroideries,  (325.)  40 

floss,  as  cotton  thread. 

fringes,  (325.)  40 

fuse,  mfd.  for,  and  used  by  smokers,  (476  a., 

S.  S.,  1778.)  70 

galloons,  (324  a.)  35 

genappins,  as  cotton  cloth. 

gimps,  (324  a.)  35 

gloves,  (324  a.)  35 

goring,  (324  a.)  35 

grenadines,  as  cotton  cloth 
"hair-switches,"    so    called,     glazed     cotton 

thread,  or  of  colored  cotton,  as  cotton  thread, 

under  318,  (S.  S.,  1039,  2824.) 
handkerchiefs,  hemmed,  (325.)  40 

in  the  piece,  as  cotton  cloth,  (S.  S.,  2477.) 
hat-bodies,  (449.)  35 

hose  and  half-hose.  {See,  below,  "  Cotton  stock- 
ings," etc.) 
insertings,  (325.)  40 

Italian  cloth  ims.  as  cotton  cloth,  (S.  S.,  1699.) 
Japanese  cloths,  as  cotton  cloth, 
lace  fichus  and  collars,  completed  ready  for 

wear,  as  clothing,  (324  a.,  S.  S.,  5457.)  35 

laces,  (325.)  40 

lace  window  curtains,  (325.)  40 

mfs.,  -I-  -I-  +,  (324  a.)  35 

mixed  fabrics,  cotton  ch.  val.,  not  part  W., 
wstd.,  or  hair,  at  the  highest  rates  of  like 
fabrics  wholly  of  cotton,  (824.) 

part  W.,  wstd.,  or  animal  hair,  as  like  goods 
wholly  of  those  substances,  respectively. 

other  than  above,  at  the  highest  rates  at  which 
the  component  mat.  of  ch.  val,  is  charge- 
able, (824.) 
moleskins,  and  repellant  moleskins,  (324  a., 

Aug.  12, 1857,  Philadelphia.)  35 

mulls,  dtbl.  under  324  a.  35 

muslin  skirtings  and  lappets,  as  cotton  cloth, 
muslins,  as  cotton  cloth. 

patterns  of  paper  muslin  (324  a.,  8.  S.,  4071.)  35 

piques,  as  cotton  cloth,  (S.  S.,  3697.) 
plush,  (324.)  35 

poplins,  as  cotton  cloth, 
rags,  for  paper  stock,  (754  a.)    Free, 
ribbons,  for  hat-bands,  (325,  S.  S.,  4573.)  40 

satins,  or  satines,  cotton  ch.  val.,  as  cotton 
cloth. 

silk  ch.  val.,  (383.)  50 

seed,  (760.)    Free. 

oil,  7^  lbs.  to  the  gal.,  (27.)        25  cts.  per  gal. 
shirts,  not  woven  or  knit,  (324  a.)  35 


*  "The  terms  of  the  law  imposing  duty  according  to  the  count  of  threads,  should  be  held  to  apply  in  all 
cases  where  such  count  can  be  ascertained  by  means  of  the  'glass'  commonly  used  for  such  purpose,  and 
in  all  cases  where  the  value  of  the  goods  is  partially  or  wholly  determined  between  the  manufacturer  and 
the  purchaser,  according  to  the  number  of  threads  to  the  square  inch."  (January  3, 1866,  B.  L.  Luddiugton, 
U.  S.  Appraiser,  N.  Y.) 

And  see,  also,  S.  S.,  2495,  3305,  3380,  and  3697. 


22 


SCHEDULE  or  DUTIES. 


Per  ct. 
Cotton,  shirts,  knit  or  woven.  {See,  below,  "  Cotton 
stockings,"  etc.) 
silesias,  as  cotton  cloth, 
slippers,    emb.  with   wstd.,   (366,  S.  S.,  4164.) 

40  cts.  per  lb.  and  35 
spool-thread,  when  on  spools  containing  not 
over  100  yds.  each,  (326.)  7  cfs.  per  doz.  spools. 
the  same  when  on  spools  containing  over  100  yds., 
is  subject  for  every  100  yds.,  or  fraction  there- 
of, in  excess  of  100  yds.,  to  an  additional  duty 
of  7  cts.  per  doz,  spools, 

stockings,  hose,  half-hose,  shirts,  and  drawers, 
fashioned,  narrowed,  or  shaped  wholly  or  in 
part  by  knitting  machines  or  frames,  or  knit 
by  hand,  wholly  of  cotton,  or  cotton  ch.  val., 
and  no  part  wool,  worsted,  or  hair,  (323,  824.)  40 
the  same,  and  all  other  goods,  all  cotton,  made 
on  knitting  machines  or  frames,  and  -i-  +, 
(322.)  35 

suspenders,  (324  a.)  35 

Swiss-muslins,  dotted  and  figured,  as  embroid- 
eries, (325,  S.  S.,  48G8.)  40 
plain,  (324  a.,  S.  S.,  2400.)  35 
tarlatans,  (324  a.,  S.  S.,  2268,  2298.)  35 
thread  on  spools,  {see  above,  "  spool-thread.") 
thread,*  yarn,  warps,  or  warp-yarn,  all,  in  what- 
ever   form,  except  spool-thread,  to   wit: 
(318  a.) 
valued  not  over  25  cts.  per  lb.,  (318  b.) 

10  cts.  per  lb. 
over  25  and  not  over  40  cts.,  (318  c.) 

15  cts.  per  lb. 
over  40  and  not  over  50  cts.,  (318  d.) 

2[)  cts.  per  lb. 
over  50  and  not  over  60  cts..  (318  e.) 

25  cts.  per  lb. 
over  60  and  not  over  70  cts.,  (318/.) 

33  cts.  per  lb. 
over  70  and  not  over  80  cts.,  (318  g.) 

38  cts.  per  lb. 
over  80  cts.  and  not  over  $1,  (318  h.) 

48  cts.  per  lb. 
over  U,  (318  i.)  50 

ties  or  hoops  for  baling  pps.,  of  iron  or  steel, 
not  thinner  than  No.  20  w.  g.,  and  finished, 
(155.)  35 

ties  or  hoops,  when  not  finished,  those  of  iron 
are  subject  to  hoop-iron  rates,  and 

J4  of  a  ct.  per  lb.  in  addition, 
towelling  or  towels,  damask,  (325.)  40 

in  the  piece,  if  not  damask,  as  cotton  cloth, 
(S.  S.,  2291,  4035.) 
tracing  cloth,  (324  a.,  S.  S.,  3834.)  35 

trimmings,  (325.)  40 

for  hats,  (325,  S.  S..  4573.)  35 

twills,  as  other  cotton  cloths,  velvet,  or  velve- 
teens, (325.)  40 
velvet  binding,  (325,  Oct.  16,  1857,  N.  Y.  and  T. 

R.,  p.  589.)  40 

velvet  ribbons,  (325.)  40 

patterns  and  uppers  for  slippers,  embroidered 
with  silk,  S.  ch.  val.,  (382,  Aug.  24,  1857, 
N.  Y.)  50 


Per  ct. 

Cotton  velvet,  embroidered  with  wrstd.,  as  mfs. 
of  wstd.  under  362. 
vestings,  as  cotton  cloth, 
warps  or  warp-yarn,  (see  above,  "cotton  thread, 

yarn,"  etc.) 
waste,  all,  (754.)    Free, 
wearing  apparel,  not  knit  or  made  on  frames, 

and  +  +  +,  (324  a.)  35 

webbing,  (324  a.)  35 

yarn,  {see  above,  "cotton  thread,"  etc.) 
Coumarine.  (837  &.,S.S.,  4288.)  20 

Countable  cottons,  {see  S.  S.,  3380.) 
Counters,  duty  according  to  material. 
Counting-house  boxes,  paper,  (390.)  35 

Court-plaster,  (93.)  25 

Coverings  of  merchandise,  to    wit:    packages, 
sacks,  crates,  boxes,  or  coverings  of  any  kind, 
if  they  shall  be  of  any  material  or  form  de- 
signed to  evade  duties  thereon,  or  designed 
for  use  otherwise  than  in  the  bona  fide  trans- 
portation of  goods  to  the  United  States,  the 
same  shall  be  subject  to  a  duty  upon  the  ac- 
tual value  of  the  same  (848.)  of  lOO 
Covers  in  book  form,  contg.  samples  of  textile 
fabrics,  dtbl.,  (S.  S.,  3781.) 
made  of  portions  of  carpets  or  carpetings,  are 
subject  to  the  rates  of  duty  imposed  on  like 
carpets  or  carpetings,  (378  b.) 
Cowhage  or  cowitch  down,  cr.  (636.)    Free. 
Cowhair,  {see  "  Hair.") 

fabrics,  as  like  mfs.  of  wstd. 
"  Cowhides,"  so-called,  used  as  whips,  (837  b.)         20 
Cowlick   cloth,  as   mfs.  of  mohair,  wstd.,  etc., 

under  (363,  June  5,1857,  N.  Y.) 
Cow-  or  kine-pox,  (637.)    Free. 
Cowrie  gum,  cr.,  (036.)    Free. 

not  cr.,  (94.)  10 

Cowries,  shells,  unmfd.,  (809.)    Free. 

Cracked  rock  plaster,  (837  b.,  S.  S.,  2573.)  20 

Crackers,  fire-,  of  all  kinds,  (431.)  100 

flour-,  (837  6.)  20 

Cranks,  mill-,  wrought-iron,  (163.)      2  cts.  per  lb. 

Crapes.  Albert,  (383,  S.  S.,3630.)  50 

silk  and  cotton,  C.  ch.  val.,  (324  a.)  35 

silk,  or  S.  ch.  val..  (383.)  50 

Victoria,  (324  a.,  S.  S.,  3630.)  35 

Crape  trimming,  silk  and  cotton,  S.  ch.  val.,  (383.)    50 

silk  and  cotton,  C.  ch.  val.,  (325.)  40 

Crash,  cotton,  as  cotton  cloth. 

linen,  (334.)  35 

Cravats,  as  clothing,  {see  T,  R.,  p.  564.)  to  wit : 

cotton,  (324  a.)  35 

silk,  (383.)  50 

wool,  wstd.,  or  mohair,  (366.)    40  cts.  per  lb.  and    3& 

Crayon    pencils,  so-called,  being  wood  pencils 

filled  with  chalk  or  other  like  material,  (473  a., 

S.  S.,  4265.)    50  cts.  per  gross  and 

Crayon  portraits,  (470  a.,  822,  S.  S.,  3825.)  80 

Crayons,  (423.)  20 

Crayons,  definition  of,  (S.  S.,  4265.) 

Cream  nuts,  (746.)    Free. 

Cream  pink,  dtbl.  as   ptly.  refined   argal,  (31, 
S.  S.,  3214.)  4  cts.  per  lb. 


*  Upon  investigation  it  is  found  that  the  weight  of  cotton-thread  varies  from  one  to  one  and  a  half  per 
ct.,  according  to  the  condition  of  the  atmosphere,  and  that  no  uniform  invoice  weight  can  be  given  of  such 
thread  shipyicd  from  Europe  to  this  country. 

To  asceitain  the  true  weight  on  which  duties  should  be  levied  in  case  of  importation  from  Europe  of 
such  thread,  or  of  cotton  yarn,  you  will,  when  an  importation  is  found  to  exceed  in  weight  the  amount 
noted  in  the  invoice,  allow  not  exceeding  one  per  ct.  for  increase  in  weight  caused  by  absorption  of  mois- 
ture on  the  voyage,  provided  there  is  no  reason  to  suspect  fraud  or  error  in  the  invoice,  (S.S.,  2590.) 


SCHEDULE  OF  DUTIES. 


23 


Per 

Cream  tartar,*  (18.)  6  cts.  per  lb. 

Cremnitz  or  Kremnitz  white,  as  ■white  lead,  dry, 
(55.)  3  cts.  per  lb. 

Creosote,  (93,  S.  S,,  2587.) 
Crepe  de  chene,  (oSS.) 
Cricket-sashes,  of  knit  wool,  dtbl.  under  363,  as 

knit  goods,  according  to  cost,  (S.-S.,  5449.) 
Crinoline  cloth,  (445.) 

steel,  as  crinoline  steel  wire,  (S.  S.,  1007.) 

wire,  {see  "  Wire.") 
Crochet- cotton,  on  spools,  as  spool-thread,  (326, 
S.  S.,  2540.) 

needles,  (206,  S.  S.,  2693.) 
for  machines,  (206,  S.  S.,  3434.) 
Crockery  ware,  brown,  and  common  stoneware, 
(124.) 

decorated,  or  ornamented  in  any  manner,  (125.) 

plain  white,  (126.) 

all  other  composed  of  mineral  or  earthy  sub- 
stances, +  +  +,  (127.) 
Crocus  colcottra,  as  colcothar,  which  see. 
Crosses  and  stoles  embroidered,  silk  and  metal, 

emb.  S.  ch.  val.,  (383,  S.  S.,  2851.) 
Crotou  bark  and  seed,  cr.,  (636.)    Free. 

not  cr.,  (94.) 

oil,  (26.)  50  cts.  per  lb. 

Crucibles,  black  lead,  (837  6.) 

earthen  or  fire-clay,  (124,  S.  S.,  3845.) 

sand,  (124,  S.  S.,  3845.) 
Cryolite  or  kryolite,  (613.) 
Crystals,  alum,  (32.) 

brown,  (82,  S.  S.,  1035.) 

cobalt,  (610,  S.  S.,  3168.) 

glass  for  watches,  (494.) 

glass,  other,  (495.) 

lees,  (31.) 

soda,  (72.) 

tin,  (82.) 

watch,  all,  (494,  S.  S.,  2807.) 

yellow,  so  styled,  mfd.  from  naphthaline,  as 
aniline  dyes,  (82.  S.  S.,  523.) 
Cuban    currency,   peso    and    dollar    identical, 

(S.  S.,  4395.) 
Cuban  customs  regulations,  (S.  S. ,  4992,) 
Cubebs,  cr.,  (636.)    Free. 

not  cr.,  (94.) 
Cubic  niter  or  nitrate  of  soda,  (630  )    Free. 
Cucumbers,  in  natural  state  or  in  salt  or  brine, 

(286.) 
Cudbear,  (529.)    Free. 

extract  of,  (84.) 
"Cudbear  substitute,"  so-called,  being  aniline 

residuum,  (837  b.,  S.  S.,  3721.) 
Cuff-buttons,  {see  "  Buttons.") 
Cuffs,  flax,  (336.) 
Cuhn  or  slack  coal,  (416.)  30  cts.  per  ton, 

rule  as  to  screens  for,  (S.  S.,  3952.) 
Cummin  seed,  cr.,  (636.)    Free. 

not  cr.,  (94.) 
Cupboard  turns,  according  to  material. 
Curb-chains,  polished  iron,  as  saddlery. 
"  Curios,"  {see  "  Japanese  cloisonne  vases.") 
Curling  stones  or  quoits,  (685.)    Free, 
Curls,  human  hair,  (442.) 
Currants,  Zante,  or  other,  (293.)  1  ct.  per  lb. 


Free. 

60  cts.  per  100  lbs. 


Free. 


4  cts.  per  lb. 
]4  ct.  per  lb. 


Per  ct. 

Currency,  U.  S.  legal  tender,  quality  of,  (S.  S., 
3736.) 

Curriers'  and  cutting-knives,  as  mfs.  of  steel, 
-t-  -h  +,  (216,  March  30, 1865,  Boston.) 

Curry  and  curry  powders,  (530.)    Free. 

Curtains  of  linen  cloth  edged  with  lace,  (334  S. 
S.,  5322.)  35 

Cushions,  cane  and  linen  stuffed  with  straw, 
with  light  woollen  cover  on  one  side,  dtbl.  as 
household  furniture  under  230,  (S.  S.,  3514.)        35 

Custom  house  fees,  (S.  S.,  1373,  5560.) 

Cutch,  (531.)    Free. 

Cutlasses,  as  swords,  (207.)  35 

Cutlery,  all  kinds,  but  pen,  pocket,  and  jack- 
knives,  and  razors,  (197,  Sept.  22, 1864,  Cincin- 
nati ;  S.  S.,  369.)  35 

Cuttle-fish  bone,  (686.)    Free. 

Cyanite  cr  kyanite,  (616.")    Free. 

Cymbals,  musical  insts.,  (1339,  S.  S.,  3992.)  25 


D. 


DAGGERS,  as  cutlery,  (197.) 
Daguerreotype  plates,  (216.) 
Damage,    allowance,    examination    of    goods, 
(S.  S.,  3636,  3799.) 

on  goods  injured  by  fire,  (S.  S.,  4167.) 

on  oranges  cast  overboard  during  voyage, 
(S.  S.,  4581.) 

on  sugars,  (S.  S.,  4150.) 

protest,  etc.,  not  required,  (S.  S.,  3551.) 

{see  new  regs.,  S.  S.,  3869.) 

none  allowed  on  cigars  on  account  of  mold 
due  to  the  damp  condition  in  which  they 
were  shipped,  and  to  the  further  dampness 
contracted  in  the  vessel,  and  not  on  account 
of  their  becoming  wet  by  sea-water,  (S.  S., 
3134.) 

none  allowed  on  coverings,  (not  dtbl.)  of  mer- 
chandise, (Aug.  1, 1871,  Phila.) 

on  apples  in  transit,  allowed,  (S.  S.,  4743.) 

on  tin  plates,  allowance  of,  (S.  S.,  3510.) 

or  partial  loss  from  rust  or  discoloration,  no  al- 
lowance for,  on  iron  or  steel,  or  any  mf. 
thereof,  (184.) 

to  fruit,  special  limitation  of  allowance  for,  un- 
der former  laws,  omitted  in  new. 

no  allowance  for  breakage,  leakage,  or  damage 
on  wines,  liquors,  cordials,  or  dist.  spts.,  (308/.) 

to  goods  on  voyage  of  importation,  (1889,  Regs, 
pp.  219  to  226.  S.  S.,  649,  650,  2270.) 

returns  on  sugar,  {see  S.  S,,3820. 3S32.) 
Damaged  goods,  stencilling  of,  (S.  S.,  3456.) 

sugar,  examination  of,  {see  S.  S.,3713.) 

see  rules  as  to  exportation  of  merchandise  on. 
which  damage  has  been  allowed,  (S.  S.,  1092.) 
Damasks,  cotton,  (325.) 

linen,  (334.) 

silk,  (383.) 
Dammar  gum,  or  dammarine,  or.,  (636.)    Free. 

not  cr.,  (94.) 
Dandelion-root,  or  taraxacum,  all,  (290,   S.  S., 
3289.)  2  cts.  per  lb. 


40 


50 


10 


*  "  Any  article  which  is  in  fact  and  substantial!  v  cream  of  tartar,  and  is  used  without  further  process  of 
refinement  for  purposes  for  which  cream  of  tartar  is  used,  should  be  classified  as  cream  of  tartar,  whether 
known  by  that  name  in  commerce  or  by  other  designations,  such  as  •  pink  cream,'  "  etc.,  (S.  S.,  1551.) 


24 


SCHEDULE  OF  DUTIES. 


Per  ct, 
Dantzig  spruce-beer,  or  malt-extract,  as  beer,  (316, 
S.  S.,  5372.) 
in  bottles  or  jugs.    35  cts.  per  gal. 
otherwise.    20  cts.  per  gal. 
same,  damaged,  not  subject  to  provisions  of 
1897,  for  damaged  drugs,  (S.  S.,  5583.) 
Darning  needles,  (206.)  25 

Date  of  importations  of  mdse.  for  imm.  tr.,  {see 

S.  S.,  5633.) 
Dates,  green,  ripe,  or  dried,  (294.)         1  ct.  per  lb. 
preserved  in  sugar  or  molasses,  as  fruits  pre- 
served, (302.)  35 
Dead-oil,  (81.)                                                               20 
Deals,  sawed,  of  hemlock,  white-wood,  sycamore 
and  bass-wood,  (219  a.)    $1  per  1000  ft.,  board 
measure, 
all  other.    $2  per  1000  ft.,  bd.  m. 
Decalcomaine  pictures,  as  ptd.  mat.,  (384,  S.  S., 

3822.)  25 

Decanters,    cut,     engraved,    painted,    colored, 
printed,  silvered,  or  gilded,  (135.)  45 

plain,  moulded,  or  pressed  flint  or  lime  glass, 

(134.)  40 

and  other  like  vessels  of  glass,  +  +,  if  filled, 
pay  the  same  rates  of  duty  in  add.  to  duty  on 
contents,  as  if  not  filled,  (136.) 
partly  cut,  contg.  brandy,  in  add.  to  contents, 
(135-6,  S.  S.,  3589.)  45 

Deck-beams,  structural,  of  iron  or  steel,  (178.) 

1%  ct.  per  lb. 
Decoctions  of  dye-woods,  (84.)  10 

Deer,  alive,  (252.)  20 

carcasses,  (837  a.,  S.  S.,  15,  2325.)  10 

horns,  parts  of,  cut  to  lengths  for  knife-handles 

and  not  further  mfd.,  (837  &.,  S.  S.,  4689.)  20 

skins,  dressed  and  finished,  (461.)  20 

raw  or  uncured,  (719.)    Free, 
tanned,  as  leather,  (460.)  15 

Demijohns,    plain,    covered     or      not,    (133.) 

1  ct.  per  lb. 
filled  +  -f ,  in  addition  to  duty  on  conten  ts,  (133.)    30 
Denims,  as  other  cotton  cloth. 

Dentifrices,  (99.)  50 

Derelict  goods,  when  dtbl.,  (S.  S„  4168.) 
Desiccated    and    compressed    vegetables,    (287, 

Aug.  30,  1859,  N.  Y.)  30 

Dextrine,  (19.)  1  ct.  per  lb. 

"Diagonals,"  cloth-,  wool,  as  woollen  cloths  un- 
der 362. 
dress-goods  for  women  and  children,  as  dress- 
goods  under  365,  (S.  S.,  3097.) 
Dials,  chronometer-,  box  or  ship's,  (413.)  10 

clock-,  (414.)  30 

watch-,  (494.)  25 

others,  metal,  plated  or  gilt,  (210.)  35 

of  other  metals,  (216.)  45 

porcelain,  (125.)  60 


Per  ct. 

Diamond-dust  or  bort,  (688.)    Free. 
Diamond-pointed  pencils  for  drawing  on  glass,* 

(216.)  45 

Diamonds,  designers'-,*  (216.)  45 

engravers'-,*  (216.)  *    45 

glaziers',  (687.)    Free. 

impt.  by  mail,  when  free  under  687,(S.  S.,  3546.) 
other,  not  set,  (480.)  10 

set,  (459.)  25 

rough  or  uncut,  (687.)    Free. 
Diapers,  cotton,  as  cotton  cloth. 

linen,  (334.)  35 

Dice,  ivory  or  bone,  (424.)  50 

wood,  (424,  S.  S.,  (4119.)  50 

Die-blocks  or  die-blanks,  steel,  (177  a.  and  b.) 

val.  not  over  4  cts.  per  lb,  45 

val,  over  4,  and  not  over  7  cts.  2  cts.  per  lb. 
val.  over  7,  and  not  over  10  cts.  2%  cts.  per  lb. 
val.  over  10  cts.  3>^  cts  per  lb. 

Dimities,  cotton,  as  cotton  cloth. 
Dirks,  (197,  or  207  b.)  35 

Discriminating  duties  on  impts.  from  beyond  the 
Cape  of  Good  Hope,  repealed,  (Ft.  I.,  2329.) 
on  impts.  by  certain  foreign  vessels,  in  addition 
to  the  ordinary  rates,  (827.)  10 

Dishes,  cast-iron,  (157.)  IJ^  ct.  per  lb. 

chafing,  copper,  (216.)  45 

earthen,  as  earthen- ware, 
glass,  as  glassware. 

metal  hollow-ware,  coated,  glazed,  or  tinned, 
(201.)  3  cts.  per  lb. 

gilt  or  plated  metal,  (210.)  35 

other  metal,  (216.)  45 

Disks,  glass,  cut  or  ground,  (135.)  45 

optical,  or  object  glasses  for  telescopes, 
edges  ground  or  cut,  (135  or  143,  August  5, 
1858,  Boston.)  45 

unwrought,  for  use  in  mf.  of  optical  instru- 
ments,! (708.)    Free. 
Distilled  oils,  +  +  +,  (92.)  25 

spirits,  ale.  prep.,  containing  50  per  cent,  of  an- 
hydrous alcohol,  (101.)  $1  per  gal. 
spirits,  -t-  +  +,  (311  a.)                   82  per  pf.  gal. 

(See  "  Liquors." 
vinegar,  as  acetic  acid. 
Dividers,  according  to  material. 
Divi-divi,  (532.)    Free. 

Dog-chains,  (171.)  2%  cts.  per  lb. 

Dogs,  living,  (252.)  20 

Doilies,  cotton  damask,  (325.)  40 

linen,  (334.)  35 

Dolls,t  all  kinds  of,  and  wardrobes  of,  (425.)  35 

in  cases,  with  necessary  wardrobes,  invoiced 

together,  (425,  S.  S.,  3871.)  35 

so  called,  but  which  were  jumping-jacks  and 
caricatures,  partly  of  worsted,  as  toys,  (425,  S. 
S.,  1725.)  35 


*  If  these  instruments  were  made  wholly  of  undutiable  materials  they  would  probably  be  entitled  to  entry 
free  under  825,  as  similitudes  of  glaziers'  diamonds.  By  decisions  of  the  Department  (S.  S.,  2865,  3556,  and 
5521,)  they  were  classified  as  "■precious  stones  set,"  under  the  provisions  of  former  laws,  (.see  Pt.  I.,  1396.)  But 
the  new  tarifV  act  contains  no  similar  provision  ;  and  that  for  "jewelry  of  all  kinds,"  (459,)  does  not  seem  to 
me  to  be  applicable  to  articles  of  this  kind,  as  they  are  certainly  not  jewelry  ;  nor  are  they  classifiable  as 
non-enumerated  manufactures,  for  they  are  composed  in  part  of  metal  or  wood,  (both  dutiable,)  and  are  pro- 
vided for  in  216  as  "manufactures,  articles,  or  wares  -f  +  +  composed  wholly  or  in  part  iron,  steel,  ....  or 
any  other  metal."— Editor. 

t  Department  decision  of  Jan.  8, 1883,  (S.  S.,  5522)  ruled  that  "  glass  blown  in  cylinder  shape,  then  cut  in 
strips  of  two  feet  in  length  by  V/^  inches  in  width,  intended  to  be  used  in  the  manufacture  of  spectacles," 
could  not  be  classified  under  the  provision  for  "  glass  plates  or  disks,  unwrought,  for  optical  instruments," 
and  that  "spectacles  are  not  optical  instruments  within  the  meaning  of  the  provision  cited." 

X  Small  china  figures  of  children  in  recumbent  positions,  held  to  be  toys  and  not  dolls,  (S.  S.,  4384,  4988;) 
also  dolls'  wardrobes  and  toilet  articles,  (S,  S.,  569.) 


SCHEDULE  OF  DUTIES. 


25 


Per  ct. 
Dolls,  whistling  and  bathing,  of  Indian  rubber, 

cl.  as  toys,  (425,  S.  S.,  3394.)  35 

Dolmans  for  ladies  and  children,  wholly  or  ptly. 

of  W.,  wstd.,  or  hair,  (367.)    45  cts.  per  lb.  and    40 
Domestic  goods  returned,  evidence  of  exp.,  (S. 

S.,  4224.) 
Domestic  products  and  mfs.  returned  in  same 
condition  as  exp.,  (649  a.)    Free, 
barrels  exp.  filled  with  domestic  petroleum 
and  returned  empty  under  regs.,  (648.)   Free, 
casks,  barrels,  carboys,  bags,  and  other  vessels 
of  Am.  mf.,  exp.  filled  with  Am.  products,  or 
exp  empty  and  rtd.  filled  with  frn.  products, 
including   shooks    rtd.  as  barrels  or  boxes 
under  regs.,  (649  b.)    Free. 
Dometts,  wool  and  cotton,  as  flanneLs,  under  363. 

(See  "  Flannels.") 
Dominoes,  according  to  material. 

if  toys,  (425.)  35 

Donna  Maria  silk-veil  goods,  (383.)  50 

Doubloon,  S.  American,  value  in  Argentine  is 

$15.70.     (S,S..  3153.) 
Down,  cowhage,  or  cowitch-,  cr.,  (636.)    Free. 

not  cr.,  (94.)  10 

Downs,  bed-,*  (650.)    Free. 
Dragons'  blood,  (533.)    Free. 

Draughts,  ivory  or  bone,  (424.)  50 

wood,  rubber,  or  gutta-percha,  (424,  822.)  50 

Drawbacks    on  exportations,  (see    Pt.  I.,  1978, 
1982-3,  and  2293.) 
allowed  on  free  RR.  ironremfd.  and  connected 
by  bars  and  bolts  of  domestic  iron,  (S.  S., 
3984.) 
caps  on  tin  cans,  (S.  S.,  4274.) 
same,  on  grass  scythes,  (S.  S.,  3638.) 
same,  under  1982  e.,  all  materials  must  have  been 

impt.,  (S.  S.,  4148.) 
same,  none  allowed  on  free  salt  used  in  curing 

meat  for  exp.,  (S.  S.,  4137.) 
same,  not  allowed  on  goods  out  of  custody  of 

customs  officers,  (S.  S.,  4843,  4850.) 
savie,  on  cartridges,  (S.  S.,  4212.) 
same,  on  gin,  duty  paid,  allowed  only  on  quan- 
tity actually  exp.,  (S.  S.,  4264.) 
on  grain  bags  made  of  free  burlaps,  (S.  S,, 

4217.) 
same,  on  prep,  cocoanut,  (S.  S.,  4664.) 
tame,  on  RR.  iron,  {see  "  Railroad.") 
sam,e,  on  rosin  used  in  soldering  tin  cans,  (S.  S., 

4282.) 
same,  on  solder  of  tin  cans,  evidence  as  to,  (S. 

S.,  4199.) 
same,  on  unprimed  cartridge  shells,  (S.  S.,  4660.) 
restrictions,  (S.  S..  3506, 3541.) 
10  per  ct.  addl.  dty.  paid  under  2970,  rtd.  as  draw- 
back under  2977,  (S.  S.,  3502.) 
sampling  of  sugar  for,  (S.  S.,  3879.) 
silks  withdrawn  from  bond  for  dyeing  not  en- 
titled to,  (S.S.,  3187.) 
statute  amended  March  10, 1880,  (see  Pt.  I.,  2293.) 
Drawers,  cotton,  (see  "  Cottons.") 
linen,  (336.)  40 

silk,  (383.)  50 


Per  ct. 
Drawers,  woollen,  knit,  {see  woollen  knit  goods.) 

not  knit,  (366.)  40  cts.  per  lb.  and    35 

Drawing  knives,  (216,  March  SO,  1865,  Boston.)  45 

pencils,  (473  a.)  50  cts.  per  gross  and    30 

Drawings,  (837  b.)  20 

specially  impt.,  {see  "Academies"  and  "So- 
cieties.") 
Draw-knobs,  according  to  material. 
Dress  goods,  women's  and  children's,  and  coat- 
linings,  Italian  cloths,  and  other  goods  of  like 
description,  wholly  or  ptly.  of  wool,  wstd., 
or  hair  of  the  alpaca,  goat,  or  other  animals, 
as  follows,  to  wit: 

1.  Those  composed  wholly  of  either  of  these 
materials  or  of  a  mixture  of  these  exclusively, 

all  values,  (365  d.)  9  cts.  per  sq.  yd.  and    40 

2.  The  same,  having  selvedges  made  wholly  or 
ptly.  of  other  materials,  (365  c.) 

9  cts.  per  sq.  yd.  and    40 

3.  Those  composed  in  part  of  other  materials, 
val.  not  over  20  cts.  per  sq.  yd.,  (365  6.) 

5  cts.  per  sq.  yd.  and    35 
val.  over  20  cts.,  (365  c.)     7  cts.  per  sq.  yd.  and    40 

4.  All  of  the  above  descriptions  of  goods,  with 
threads  of  other  materials  than  wool,  wstd., 
or  animal  hair  introduced  for  the  purpose  of 
changing  the  classification,  (365  e.) 

9  cts.  per  sq.  yd.  and    40 

5.  Allf  of  the  above  weighing  over 4  oz.  per  sq. 
yd.,  (365  /.)  35  cts.  per  lb  and    40 

fancy  alpaca  and  diagonals,  as  "  dress  goods  " 
under  365,  (S.  S.,  3097.) 
Dressings,  hair-,  and  other  toilet-,  (99.)  50 

Dress  ornaments,  beads,  silk,  and  metal,  (396, 
Jan.  30, 1865,  N.  Y.)  50 

silk  and  wood,  S.  ch.  val.,  (383.)  50 

ornaments,  S.  ch.  val.,  (383.)  50 

wooden  moulds  or  cores  for,  mfs.  of  wood, 
-I-  +  -f ,  (233,  Oct.  18,  1864,  Boston.)  35 

Dress-patterns,  emb.,  dtbl.  according  to  material 

of  ch.  val..  (823.) 
Dress-shields,  gutta-percha,  cotton,  and  silk,  and 
other,  according  to  mat.  of  ch.  val.,  (823  S.  S., 
3733.) 
Dress  trimmings,  cotton,  (325.)  40 

cotton  and  wstd.,  (368.)  30  cts.  per  lb.  and    50 

flax  or  linen,  (336.)  40 

mohair,  wholly  or  ptly,,  (368.) 

30  cts.  per  lb.  and    50 
silk,  (383.)  50 

wool,  wholly  or  ptly.,  (368.)     30  cts.  per  lb.  and    50 
wrstd.,  wholly  or  ptly.,  (368.)    30  cts.  per  lb.  and    50 
wrstd.  cloth  in  strips,  emb.  with  silk,  for  dress- 
trimmings,  (368,  S.  S.,  5539.)  30  cts.  per  lb.  and    50 
Dried  blood,  (501.)    Free, 
bugs,  (636.)    Free, 
fibers,  med.,  +  -f ,  cr.,  (636.)    Free. 

not  cr.,  (94.)  10 

fruits,  +  +  +,  (704.)    Free, 
moss,  cr.,  in  bulk,  (636,  S.  S.,  4854.)    Free, 
pulp,  (393.)  10 

Drillings,  or  drills,  cotton,  as  cotton  cloth, 
linen,  (334.)  35 


*  There  may  be  some  doubt  whether  paragraph  630  limits  downs  alike  with  feathers  by  the  word  "bed-." 
The  practice  under  the  former  law,  of  precisely  the  same  language,  has,  I  believe,  been  to  the  contrary.— 
Editor. 

t  I  do  not  feel  quite  certain  that  this  provision,  in  the  connection  in  which  it  now  stands  in  the  law,  covers 
any  other  than  so-called  "  all  wool "  goods.  But  as  it  embraced  mixed  goods  in  the  former  law.  Congress 
probably  did  not  intend  to  change  its  effect  in  the  new.— Editor. 


26 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Drop  black,  paint,  (88.)  25 

Dross  lead,  (188.)  1}4  ct.  per  lb. 

Druggets,  all,  (376.)  15  cts.  per  sq.  yd.  and    30 

Drugs,  cr.,  +  +  +,  (636.)    Free, 
not  or.,  +  +  +,  (94.)  10 

or.,  for  dyeing  or  tanning,  +  +  +,  (509  and  689.) 
Free. 
Drums,  (469,  S.  S.,  2510.)  25 

toy-,  (425.)  35 

Duchess  laces,  (325,  S.  S.,  3912.)  40 

Ducks,  cotton,  as  cotton  cloth, 
linen,  other  than  sail-,  and  including  bear-,  imi- 
tation-, ravens-,  and  all  other  ducks  of  hemp 
or  flax,  excepting  sail-duck,  (336.) 
half-,  for  sails,  as  sail-duck,  (Nov.  16,  1843,  N. 

Y.  and  Boston.) 
sail-,  or  canvas  for  sails,  including  the  heavy 
ducks  of  Russia  and  English  sail-cloth  and 
canvas,  (348,  Nov.  16, 1843,  N.  Y.  and  Boston.)    30 
Dulse,  seaweed,  (777.)    Free, 
Dundee,  double  warp  bagging,  {see  "  Bagging.") 
Dung-salt,  capable  of  other  uses  than  as  manure, 
cannot  be  classified  with  "substances    ex- 
pressly used  for  manure,"  (S.  S.,  497.) 
if  it  contains  less  than  30  per  ct.  of  potash,  (505, 
S.  S.,  561,  715.)    Free. 
Dunnage  mats,  (837  6.,  S.  S.,  1792.)  20 

{see  notes,  to  151  "  Sheet-Iron.") 
Dutch-  or  yellow  metal,  unmfd.,  (215.)  20 

Dutch  metal,  leaf,  in  bulk  or  otherwise,  (198,  S. 
S.,  4508.)  10 

clippings  or  scraps,  (187.)  IJ^  ct.  per  lb. 

mfs.  articles  and  wares,  -f  4-  +,  wholly  or 
ptly.  of,  and  whether  wholly  or  ptly.  mfd., 
(216.)  45 

Dutch  pink,  (87.)  25 

Dutiable  charges,  provisions  repealed,  (847-8.) 
Dutiable  value,  how  estimated  when  there  is  no 
ascertained  market  value,  (S.  S.,  3241.) 
value  of  undervalued  goods,  {see  S.  S.,  3711.) 
value  of  stamped  matches,  (S.  S.,  4434.) 
Duties,  discriminating,  on  impts.  from  beyond 
the  Cape  of  Good  Hope,  repealed,  (Pt.  I.,  2329.) 
on  impts.  by  certain  foreign  vessels,  in  add.  to 

the  ordinary  rates,  (827.)  10 

discriminating,  on  cargoes  of  Bora-Bora  ves- 
sels, (911,  S.  S.,  4633.) 
tonnage  and  discriminating,  new  regs.,  (S.  S., 
3938.) 
Duty,  addl.  on  gds.  over  year  in  bond,  (S.S.,4156.) 
addl.  of  20  per  ct.  under  1862,  on  pro  forma  in- 
voice entry  under  $100,  (S.  S.,  4149.) 
penal,  decision  of  court  in  Schneider's  case,  (S. 

S.,  4471.) 
penal,  for  undervaluation  of  goods  subject  to 

discriminating  duty  only,  (S.  S.,  4533.) 
penal,  for  undervaluation,  rule  on  damaged 

fruit.etc,  (S.  S.,4524.) 
rate  cannot  be  changed  after  goods  are  dis- 
tributed from  case,  (S.  S.,  4592.) 


Per  ct. 
Dyed  moss,  for  use  as  parts  of  artfl.  flowers,  (429  &., 
S.  S.,  2518.)  50 

other,  (837  b.)  20 

Dyeing,  cr.  articles  for,  (509,  636,  689.)    Free. 
same,  not  cr..  -f  -f  +,  other  than  extracts.  (837  b.)    20 
extracts  of  nutgalls,  Persian  berries,  and  myro- 
bolans  and  of  like  substances,  (11,  84,  822,  S. 
S.,  3898,  5529.)  10 

Dyes,  aniline,  or  coal-tar,  by  whatever    name 
known,  (82.)  35 

Bismarck  brown,  (82,  S.  S.,  4043.)  35 

hair,  (99.)  50 

other, +  + -f,  (837  6.)  20 

Dye-stufi's  from  coal-tar,  as  "  resorcine  red,"  and 

naphthylamine,  (82,  S.  S.,  4032.)  35 

Dye,  Tyrian-,  (837  b.,  July  8, 1861,  Boston.) ,  20 

Dye-woods  in  sticks,  or  cr.,  (636.)    Free. 

extracts  and  decoctions  of,  +  +  -f ,  (84.)  10 

Dynamite,  val.  not  over  20  cts.  per  lb.,  (439.) 

6  cts.  per  lb. 
val.  over  20  cts.  per  lb.  10  cts.  per  lb. 


EAR-RINGS,  (459.)  25 

Earthen  and  stone- wares,  to  wit : 

brown*  earthen-  and  common  stone-ware,  gas- 
retorts,  and  stone-ware  not  ornamented,  (124, 
S.  S.,  1482.)  25 

chemical-,  of  fine  clay,  glazed,  (127,  S.  S.,  2377.)    55 

China-,  porcelain-,  parian-,  bisque-,  earthen-, 
stone-,  and  crockery-ware,  including 
placques,  ornaments,  charms,  vases,  and 
statuettes,!  painted,  printed,  gilded,  or  other- 
wise decorated  or  ornamented  in  any  man- 
ner, (125.)  60 

China,  porcelain,  parian,  and  bisque  ware, 
plain  white,  and  7zo<  ornamented  or  decorated 
in  any  manner,  (126.)  55 

All  other  earthen-,  stone-,  or  crockery-ware, 
+  +  +,  white,  glazed,  or  edged,  comp.  of 
earthy  or  mineral  substances,  and  including 
"  Rockingham  ware,"  (127,  S.  S.,  1528.)|  55 

crucibles  of  fire-clay,  (124,  S.  S.,  3845.)  25 

mortars  and  pestles,  with  wooden  handles,  (127, 
S.  S.,  5563.)  55 

placques,  painted  by  hand,  (125,  S.  S.,  4563.)  60 

scorifiers,  or  crucibles,  chemical-,  earthen-wares 
of  fine  clay  glazed,  (127,  S.  S..  2377.)  55 

spurs  and  stilts,  used  in  mf.  of,  (795.)    Free. 

stone-ware  above  the  capacity  of  10  gals.,  (128.)     20 
Earths,  ochery  or  ocherous,  umber,  and  sienna, 
dry,  (89.)  J^  ct.  per  lb. 

ground  in  oil,  (89.)  1>^  ct.  per  lb. 

Italian,  prep.,  for  use  as  painters'  colors,  (87, 
S.  S.,  4534.)  25 

or  clays,  un wrought  or  unmfd.,  +  +  -f ,  (97.) 
§1.50  per  ton. 

wrought  or  mfd.,  -f  +  +,  (98  a.)         $3  per  ton. 


*  The  capacity  does  not  change  the  duty  on  brown  earthen-ware,  (S.  S.,  5235.) 

t  Certain  statuettes  and  figures  made  of  fine  porcelain  claymixed  with  flintand  moulded,  dried,  and  fired, 
and  resembling  Parian-ware,  classified  as  Parian-ware,  (S.  S.,  2547.)  Also  small  ovals  of  China-ware,  decorated 
or  painted,  to  render  them  suitable  for  being  mounted  as  brooches,  (S.  S.,  2645.)  Images  of  diflerent  sizes, 
ranging  from  12  inches  to  6  feet  in  length,  made  of  "  some  earthen  substance,"  by  skilled  artists  at  the  Munich 
art-school,  were  under  the  late  law  held  to  be  dutiable  as  statuary,  (S.  S.,  5549.)  Bilt  as  the  new  law  spe- 
cifically includes  earthen-ware  "statuettes"  painted  or  ornamented  in  any  manner  in  the  provision  for  or- 
namented earthen-ware,  the  question  arises  whether  like  productions,  no^  pam^ed  or  ornamented,  are  not  now 
dutiable  as  earthen-ware  under  paragraph  127. 

%  This  includes  chemical  earthen-ware,  (S.  S.,  2377,)  and  glazed  earthen-ware  beer  mugs,  with  pewter  tops 
or  covers,  (S.  S.,  2904.)    Also  plaster  figures  composed  simply  of  "  plaster  of  Paris,"  (S.  S.,  2544.) 


SCHEDULE  OF  DUTIES. 


27 


Per  ct. 
Earthy  or  mineral  substances,  ware  composed  of, 

+  +  +,  (see  above.) 
East  India  gum,  or.,  (036.)    Free. 

not  cr.,  (94.)  10 

Eau  de  cologne,  (IOC.)  82  per  gal.  and    50 

Ebony  wood,  mfs.  of,  (232.)  35 

same,  unmfd.,  (818.)    Free. 
Educational  institutions,  sp.  impts.  for,  (see  "  So- 
cieties" or  "  Academies.") 
Effects,  household,*  of  persons  or  families  from 
foreign  countries,  which  have  been  in  actual 
use  abroad  by  them  not  less  than  one  year,  and 
not  intended  for  any  other  person   or  for 
sale,  (662,  see  T.  D.,  -16,  and  S.  S.,  2724,  2768.) 
Free, 
personal  and  household,  not  merchandise,  of 

citizens  dying  abroad,  (757.)    Free, 
personal,!  (not  merchandise),  including  profes- 
sional books,  implements,  instruments,  and 
tools  of  trade,  occupation,  or  employment,  of 
persons  arriving  in  the  United  States,  but  not 
to  include  machinery  or  other  articles  im- 
ported for  use  in  any  mfg.  establishment,  or 
for  sale,  (660,  815.)    Free, 
tourists-,  (see  S.S.,  3673.) 
Effervescent  compounds  or  salts,  +  +  +,  and  not 
_    "  proprietary  articles,"  or  toilet  preparations, 

(92,  S.  S.,  2682,  4968.)  25 

medicinal  prep,  not  proprietary,  and  +  +  +, 
.   (93,  S.  S.,  4968,  5528.)  25 

all  the  above,  if  "  proprietary  articles,"  or  toilet 

preparations,  (99.)  50 

preparations,  Bishop's,  {see  "Bishop's  granu- 
lar effervescents."!) 
preparations,  granulated,  or  summer  beverages 
of  citrate  of  soda,  lemonade,  ginger  beer,  etc., 
(92,  S.  S.,  722.)  25 

*'  Effervescing  citrate  of  magnesia,"  so-called,  but 
in  fact  a  tartrate  of  soda  similar  to  the  above, 
(92,  S.  S.,  2682.)  25 

Vichy  salts,  (92,  S.  S.,  2021.)  25 

Eggo's  cattle  spice,  (99,  S.  S„  5370.)  50 

Eggs,  (690.)    Free, 
ants',  baked  for  birds'  food,  (837  a.,  S.  S.,  4157.)      10 
silkworm,  (786.)    Free. 
Egg-yolks,  dried  and  salted,  (837  &.,  S.  S.,  2889.)        20 
Elasticon,  (837  a.,  S.  S.,  4807.)  10 

Elastic  garters,  of  wire  and  leather,  with  metal 

clasps,  (216.)  45 

Elecampane  root,  cr.,  (636.)    Free. 

notcr.,  (94.)  10 

Elephant  paper,  (392.)  25 

Elephants'  teeth,  as  ivory,  (726.)    Free. 
Embossed  ornaments  or  designs  on  leather,  (463, 

S.  S..  3688.)  30 

Embossing  dies,  (216,  S.  S.,  3254.)  45 


Per  ct. 
Embroidered  dress  patterns,  linen,   (337,  S.  S., 

3594.)  30 

Embroideries,  beaded  lace-,  not  part  W.,  wstd.,  or 
hair,  according  to  mat.  of  eh.  val.,  (823.) 
cotton,  (325.)  40 

flax  or  linen,  (337.)  30 

mixed  materials,  excepting  W.,  wstd.,  or  hair, 

according  to  mat.  of  ch.  val.,  (823.) 
silk,  or  S.  ch.  val.,  (383  )  50 

wool,  or  pt.  W.,  -h  -t-  +,  (362.) 
val.  not  over  80  cts.  per  lb.   35  cts.  per  lb.  and    35 
val.  over  80  cts.  per  lb.         35  cts.  per  lb.  and    40 
wstd.  or  animal  hair,  wholly  or  ptly.  of,  as  mfs. 
of  wstd.,   etc.,  under  363,  (S.  S.,  3103,  see 
"  Worsted  mfs.") 
specific,  to  wit :  cotton  and  wstd.  reps,  slipper 
patterns,  etc.,  as  wstd.  mfs.  under  363,  (April 
20,  1805,  N.  Y.,  S,  S.,  1942,  2134.) 
cotton  goods  emb.  with  W.  or  wstd.,  as  "  Wool- 
lens" or  "  worsteds,"  which  see,  (S.  S.,  3103.) 
cotton  velvet  slipper-patterns  emb.  with  silk,  S. 

ch.  val.,  (383.)  50 

cotton  velvet  uppers  for  slippers,  velvet  ch. 

val.,  (325,  823.)  40 

shawls  of  wool,  wstd.,  and  silk,  as  win.  shawls 
under  362,  (Jan.  28, 1862,  N.  Y.,  and  Maillard 
V.  Lawrence,  16  How.,  251,  S.  S.,  2821.) 
slipper-patterns,  containing  no  wool,  wstd.,  or 

hair,  according  to  mat.  of  ch.  val.,  (823.) 
stoles  and  crosses,  silk  and  metal  emb.,  S.  ch. 

val.,  (383,  823.)  50 

wool  covers,  (362,  April  20, 1865,  N.  Y.,  and  Jan.  8, 
1867,  H.  &  Co.) 
val.  not  over  80  cts.  per  lb.   35  cts.  per  lb.  and    35 
val.  over  80  cts.  per  lb.  35  cts.  per  lb.  and    40 

in  gold,  silver,  or  other  metals,  +  +  +,  (216.)        45 
and  tamboured  articles,  +  -f,  according  to  mat. 

or  comp.  of  ch.  val.,  (823.) 
rules  for  appraising,  (S.  S.,  3601.) 
Emery  cloth,  cotton,  (324,  823.)  35 

grains,  (426.)  1  ct.  per  lb. 

mfd.,  ground,  pulverized,  or  refined,  (426.) 

1  ct.  per  lb. 
ore  or  rock,  (692.)    Free. 

whetstones  or  hones,  (837  b.,  S.  S.,  2079.)  20 

Emetic,  tartar-,  or  tartrate  of  antimony,  (83.)  25 

Emigrants'  effects  in  transit,  regs.,  (S.  S.,  3534.) 
Emulsion,  pancreatic,  pat  med.,  (99.)  50 

Emulsions,  med.,  +  +  -f ,  (93.)  25 

Enamel,  of  glass  and  oxyd  of  tin,  (143.)  45 

"  Enamel  on  paste,"  for  use  as  settings  for  jewelry, 

(420,  822,  S.  S.,  5258.)  10 

Enamel  white,  for  mfg.  of  watch  faces,  (143,  S.  S., 

1612.)  '  45 

Enamelled  dials,  clock-,  (414.)  30 

watch-,  (494.)  25 


*  These  are  not  "  subject  to  the  rule  as  regards  protest  and  appeal,"  (S.  S.,  1983.)  See  also  S.  S.,  2491,  as  to 
certain  effects  of  travellers  from  Asia  via  San  Francisco  and  our  Eastern  ports  to  Europe.  Horses  not  free 
under  815,  as  "  personal  effects,"  (S.  S.,  2741.)  Nor  advertising  pamphlets  accompanying  the  person,  (S.  S., 
2763.) 

t  Must  have  been  in  actual  use  by  the  persons  or  families  owning  them  for  at  least  one  year,  and  not  in- 
tended for  any  other  persons  or  for  sale.  Must  also  be  accompanied  by  the  owner.  (Tr.  Keg.,  pp.  571,  600, 
also  August  9,  1860,  Galveston,  and  September  23, 1869,  F.  M.  p:.) 

Or  arrive  within  a  reasonable  time  before  or  after  his  arrival.  Five  or  six  months  cannot  be  considered  a 
reasonable  time.    (October  21,  1868,  Philadelphia.) 

t  Under  the  late  tariff  laws  these  preparations  were  decided  not  to  be  "  proprietary  medicines ;"  but  as 
the  provisions  of  the  new  law  (paragraph  99.)  seem  to  be  much  more  comprehensive,  embracing  "all  prepa- 
rations or  compositions  recommended  to  the  public  as  proprietary  articles,  (medicinal  and  other,)  the  editor 
is  of  the  opinion  that  they  should  now  be  classified  under  that  paragraph."  The  same  remark  is  applicable 
to  the  new  provision  for  ''all  chemical  compounds  and  salts,  by  whatever  name  known,"  (paragraph  92.) 
and  seems  to  include  all  the  above  effervescents,  which  are  not  proprietary.— Editor. 


23 


SCHEDULE  OF  DUTIES. 


Per  ct. 


Enamelled  tiles,  (125,  S.  S.,  3352,  3714.) 
leather  and  skins  of  all  kinds,  (461.) 
white,  (87.) 

paintings,  {see  "  Paintings.") 
Encaustic  tiles,  (129.) 
Encluit  adherente  or  graisse  adherente,  (837  6., 

S.  S.,  5144.) 
Endless  belts  or  felts  for  paper  or  printing  ma- 
chines, (379.)  20  cts.  per  lb.  and 
same,  of  rubber  and  cotton  only,  (453,  S.  S.,3212.) 
Enfleuraged  oils,  as  hair-oils,  pomades,  etc.,  un- 
der 99,  (S.  S.,  1600,  2543.) 
English  sailcloth  or  canvas,  (348,  Nov.  16, 1843,  N. 

Y.  and  Boston.) 
Engraved  fashion  plates,  on  steel  or  wood,  col'd 
or  plain,  (695,  S.  S.,  785.)    Free, 
paper  slipper-patterns,  printed  in  colors,  (384, 

S.  S.,  339.) 
plates,  copper  or  iron,  (216.) 
steel,*  (199.) 
wood,  (233.) 
Engravers'  burnishers,  steel,  (216.) 
copper,  prepared  or  polished,  (216.) 
diamonds,t  (216.) 
scrapers,  steel,  (216.) 
Engravings,  bound  or  unbound,  (384.) 
bound  or  unbound,  printed  and  mfd.  over  20 

years  at  date  of  impt.,  (658.)    Free, 
colored,  (384,  Knoedler  v.  Schnell,  17  Leg.  Int., 

373 ;  Jan.  25,  1861,  N.  Y.,  and  S.  S.,  339.) 
domestic  exp.  and  rtd.  with  autographs  added, 

(384,  S.  S.,  4105.) 
fashion  plates,  on  steel  or  wood,  colored  or 

plain,  (695.)    Free, 
in  cases,  dtbL  according  to  leading  material, 

(S.  S.,  2859.) 
loose,  in  old  books,  {see  S.  S.,  4006.) 
Entries,  rules  to  secure  uniformity  of,  (S.S.,4672.) 

to  include  entire  impt.,  (S  S.,  3459.) 
Envelopes  of  impts.,  {see  847-8.) 

paper,  (391.) 
Eosine,  as  aniline  or  coal-tar  dye,  (82,  S.  S.,  2895, 

3923.) 
Epaulets,  cotton,  mfs.  of  C,  +  +  +,  (324.) 
galloons,  laces,  knots,  stars,  tassels,  tresses,  and 

wings  of  gold,  silver,  or  other  metal,  (427.) 
wholly  or  ptly.  of  W.,  wstd.,  or  animal  hair,  as 
mfs.  of  these  respectively,  +  -!--[-,  under  362 
and  363. 
Eperlans  a  I'Huile,  as  sardines,  under  281,  (S.  S„ 

1128.) 
Epsom  salts,  or  sulphate  of  magnesia,  (62.) 

14  ct.  per  lb. 
Epps'  cocoa,  (292,  S.  S,,  4841.)    2  cts.  per  lb. 
Equipments  of  vessels  and  railroad  cars,  (2040-1, 
see  "  Vessels"  and  "  Cars.") 
of  vessels  wrecked  in  U.  S.  waters  are  not  re- 
garded as  impts.,  and  are  not  dtbl.,  (S.  S.,131, 
566,  2188.)    But  contra  as  to  those  of  vessels 
wrecked  or  derelict  in  foreign  waters,  (S.  S., 
2041,  4168.)    But  see  distinction  in  regard  to 
Am.  vessels,  (S.  S.,  4327.) 
Ergot,  (534.)    Free. 
Escutcheon  pins,  (216.) 
Escutcheons,  brass  or  iron,  (216.) 


50 


25 


25 


Escutcheons,  gilt  or  plated,  (210.) 

silver,  gold,  or  German  silver,  (216.) 
Esparto  grass  or  fibre,  for  paper,  (754  a.,  June  17, 

1863,  Boston.)    Free. 
Essence  of  vinegar,  when  dtbl.  as  acetic  acid  and 

when  as  vinegar,  (S.  S.,  3964,  4213.) 
Essences  or  essential  oils : 
bay-rum,  (25.)  $2.50  per  lb. 

fruit-,  (114.)  $2.50  per  lb. 

med.  preps.,  known  as,  and  +  +  -h,  part  alcohol, 
(118.)  50  cts.  per  lb. 

proprietary  or  for  toilet  uses,  -f  H-  +,  (99.) 
rum-,  (115.)  50  cts.  per  oz. 

all  other,  and  combinations  thereof,  +  +  -f,  (92.) 
Etchings,  (384.) 
by  Am.  artists  residing  abroad,  being  strictly 
artist's  proofs,  printed  under  his  direction 
from  his  own  etchings,  and  each  bearing  his 
autograph,  (819  a.,  S.  S.,  4748.)    Free, 
printed  and  mfd.  more  than  20  years  at  date  of 

impt.,  (658.)    Free, 
specially  impt.,  {see  "Academies"  and   "So- 
cieties.") 
Ethers,  all  kinds,  +  -{-  -f-,  (116.)  $1  per  lb. 

fruit,  (114.)  $2.50  per  lb. 

med.  preps.,  known  as,  and  -f  -f-  +,  part  alco- 
hol, (118.)  60  cts.  per  lb. 
nitrous-,  spirits  of,  (110.)  30  cts.  per  lb. 
cenanthic-,  or  oil  of  cognac,  (113.)        $4  per  oz. 
sulphuric-,  (106.)                                50  cts.  per  lb. 
Etoiles,  or  stars,  (see  "  Epaulets.") 
Eucalyptus  pills  and  extract,  (99,  S.  S.,  4142.) 
Eve's  apples  or  chinotti,  as  confect.,  under  244, 

(March  9, 1866,  N.  Y.) 
Exchange  not  allowed  in  valuing  for  currency, 

(S.  S.,  3708.) 
Excrescences,  such  as  nut-galls,  cr.,  (636.)    Free, 

not  cr.,  (94.) 

Exhibition,  animals  impt.  temporarily  for,  by 

certain  associations,  under  regs.,  (641.)    Free. 

paintings,  statuary,  works  of  art,  etc.,  impt.  for, 

by  certain  associations  or  societies,  under 

regs.,  (832-3.)    Free. 

of  electrical  machinery  by  Franklin  Institute, 

articles  impt.  for,  under  regs.,  (2354.)    Free, 
{see  Regs.,  S.  S.,  5622.) 
Explosive  substances,  used  for  mining,  blasting, 
artillery,  or  sporting  pps.,  (439.) 
val.  not  over  20  cts.  per  lb.  6  cts.  per  lb. 

val.  over  20  cts.  10  cts.  per  lb. 

Exportation  and  consumption ;  when  and  how 
goods  covered  by  one  invoice  may  be  entered 
in  part  for  each,  (S.  S.,  5341.) 
Exposition,  national,  mining,  and  industrial,  at 
Denver,  articles  impt.  for,  under  Regs.,  (2366) 
Free. 
Southern,  at  Louisville,  Ky.,  (see  provisions  for, 

(Pt.  I.,  2367-70.) 
World's  industrial  and  cotton  centennial  in 
1884,  (see  provisions  for,  Pt.  I.,  2340-52.) 
Expressed  oils,  +  +  +,  (92.) 

Extracts  for  dyeing,  but  obtained  from  barks  of 
woods  not  recognized  as  dye-woods,  (837  b., 
S.  S..  4307.) 
ofannotto,roncou,rocou,  or  Orleans,  (499.)  Free. 


Per  ct. 
35 


45 


50 


50 


10 


25 


20 


*  This  does  not  include  engravings  on  iron  or  steel  cylinders  for  printing  calico,  etc.,  which  are  dutiable 
as  mfs.  of  iron  or  steel,  (8.  8..  2092.) 
t  See  note  to  "  Diamonds,"  etc. 


SCHEDULE  OF  DUTIES. 


29 


Per  ct. 
Extracts,  archil  or  orchil,  or  liquid-orchil,  (550.) 

Free, 
barks,  berries,  nuts,  and  plants,  +  +  +,  (84, 

822,  S.  S.,  5529.)  10 

barks,  used  for  tanning,  +  +  +,  (20.)  20 

chestnut,  a  dye,  (84,  S.  S.,  3412.)  10 

coflfee,  or  preps,  of,  (837  b.,  T.  R.,  p.  566.)  20 

colocynth,  (93.)  25 

cudbear,  (84,  822,  S.  S.,  5529.)  10 

dye-woods,  +  +,  (84.)  10 

ethereal,  {see  "  Ethers.") 

hemlock  bark,  (20.)  20 

indigo,  (22.)  10 

logwood,  (84.)  10 

madder,  (547.)    Free, 
malt,  Johann  HofF's,  and  other  proprietary, 

(99,  S.  S.,  2867,  4834.)  50 

malt,  not  proprietary,  as  beer  under  316,  (S.  S., 

2338,  5372.) 
meat,  Liebig's,  (837  &.,  S.  S.,  1059.)  20 

other,  (255.)  20 

medicinal,  part  alcohol,  (118.)       50  cts.  per  lb. 
medicinal,  other  than  above,  (93.)  25 

myrabolans,  (84,  822,  S.  S.,  5529.)  10 

nutgalls,  (84,  822,  S.  S.,  3898.)  10 

opium,  aqueous,  formed,  uses,  (122.)  40 

opium,  +  +,  retaining  the  form  of  opium,  and 

for  like  uses,  (121,  S.  S.,  776,  962.)      $10  per  lb. 
Orleans,  (499.)    Free. 

Persian  berries,  (84,  822,  S.  S.,  3898,  5529.)  10 

proprietary,  of  all  kinds,  (99.)  50 

quercitron,  (837  b.,  S.  S.,  4816.)  20 

roncou  or  rocou,  (499.)    Free, 
safflower,  (586.)    Free. 
BaflFron,  (586.)    Free. 

sumac,  (84,  822,  S.  S.,  3842,  ,3898,  5529.)  10 

toilet,  (99.)  50 

Eye-glasses,  (143.)  45 

Eyelets,  metal,  gilt,  or  plated,  (210.)  35 

metal,  all  other,  (216.)  45 

Eyes,  artificial,  (143.)  45 


F. 


FABRICS,  wholly  or  in  part  of  India-rubber, 

+  +  +,  (453.)  30 

"  Faille  ribbons,"  (383.)  50 

Fancy  boxes,  all,  of  whatever  materials,  (390.)         35 

soaps,  (9.)  15  cts.  per  lb. 

Fans,  common  palm-leaf,*  (693.)    Free, 
toy,  for  dolls,  (425.)  85 

all  others,  of  whatever  materials,  including 
those  made  of  the  leaf  of  the  palm-tree,  with 
handles  other  than  the  natural  stem  of  the 
leaf,  (428,  S.  S.,  679, 1497.)  35 

Farina,  (694.)    Free. 

imitations  of,  not  starch,  (837  6.,  S.  S.,  3039.)  20 

Farmers'  implements,  [see  815,  and  notes.) 
Farriers'  knives,  cutlery,  (197,  S.  S.,  5011.)  35 

Fashion  plates,  engraved  on  steel  or  wood,  col'd 
or  plain,  (695.)  Free, 
lithographic,  reproduced  from  steel  engrav- 
ings by  transfer  on  stone,  (197,  S.  S.,  5202.) 
Free. 
Fastenings,  door,  shutter,  or  other,  gilt  or  plated, 
(210.)  35 

same,  of  other  metals,  (216.)  45 


Per  ct. 
Fausse  Glac6,  of  silk,  metal,  and  cotton,  neither 

mat.  ch.  val.,  (383,  823-4,  S.  S.,  1943.)  50 

Feather  beds,  as  mfs.  of  cotton  ticking  and  fea- 
thers, (320, 823.)  40 
Feathers,  all  kinds,  exc.  bed-,  cr.  or  not  dressed, 
colored,  or  mfd.,  (429  a.)  25 
artificial  and  ornamental,  or  parts  thereof,  for 

millinery  use,  +  +  +.  50 

bed-,  (650.)    Free. 

dressed,  colored,  or  mfd.,  including  dressed  and 
finished  birds  for  millinery  ornaments,  (429  b.)    50 
Fees,  consular,  for  sealing  cars,  etc.,  from  Canada, 
{see  8.  S.,  1759.) 
custom  house,  (S.  S.,  5609.) 
not  to  be  charged  for  v/eighing  potatoes,  (S.  S., 
3165.) 
Feldspar,  (612.)  20 

Feeding-bottles,  glass,  rubber,  etc.,  glass  ch.  val., 
(143,  823,  S.  S.,  234.)  45 

fittings  for,  according  to  mat. 
Felloes  or  fellies,  wood,  as  mfs.  of  wood,  +  +  +, 
(233,  Tr.  Reg.,  p.  592.)  '  35 

rough-hewn,  or  sawed  only,  (222.)  20 

Felt,  adhesive,  for  sheathing  vessels,  (696.)  Free, 
carpeting,  (378  a.,  S.  S.,  1011.)  40 

exclusively  of  hair,  (445,  August  25, 1857,  Bos- 
ton.) 30 
"  patent  asphalted  roofing,"  (837  6.,  Tr.  Reg.,  p. 

567.)  20 

roofing,  (837  b.,  April  1, 1858,  Circ.)  20 

"  Wood's  patent  dry  or  boiler,"  (445,  August  25, 
1857,  Baltimore.)  30 

Felts,  endless,  for  paper  or  printing  machines,  or 
"  machine  blanketing,"  (379,  S.  S.,  625.) 

20  cts.  per  lb.  and    30 
india-rubber  and  cotton,  no  part  W.,  (453,  S.  S., 

3212,)  30 

or  hat-bodies,  wholly  or  in  part  of  W.,  {see 
"Woollens.") 
Fence  chains,  {see  "  Chains.") 
rails  of  wood,  of  round  or  unmfd.  timber,  (734.) 

Free, 
split  or  rough,  and  other  than  round,  (234,  S.  S., 
90.)  20 

Fennel  oil,  (569.)    Free. 

seed,  (760.)    Free. 
Fenugreek  seed,  cr.,  (636.)    Free. 

not  cr.,  (94.)  10 

Ferri  rubigo,  med.  prep.,  (93.)  .  25 

Fertilizers,  animal  carbon  fit  only  for,  (504.)  Free, 
bone-dust  and  bone-ash,  for  mf.  of,  (503.)  Free, 
guano,  manures,  and  all  substances  expressly 

used  for,  (505.)    Free, 
phosphates,  cr.  or  native,  for  fertilizing  pps., 
(626.)    Free. 
Feuilles  graveures,  as  paperhangings,  etc.,  (392  a., 

T.R.,p.579.)  25 

Fibers,  cocoa-,  (676,  S.  S.,  2780.)    Free, 
dried,  med..  -F  -h  +,  cr.,  (636.)    Free. 

not  cr.,  (94.)  10 

for  paper-stock,  and  fit  only  for,  (754  a.)   Free, 
rice-root-,  for  mf.  of  brooms  and  brushes,  cr., 

(837  a.,  S.  S.,  2764.)  10 

vegetable,  +  +  +,  for  mf.  of  textile  fabrics, 
(333  a.)  $15  per  ton. 

vegetable,  other  than  above,  raw  or  unmfd., 
(837  a.,  S.  S.,  2764,  2789.)  10 


*  This  includes  only  those  "  made  from  the  leaf  of  the  palm-tree,  the  natural  stem  of  the  leaf  being  the, 
handle  of  the  fan,  and  the  leaf  being  simply  bound  to  prevent  cracking  and  breaking,"  (S.  S.^  679, 1497.), 


80 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Fibrin,  in  all  forms,  (697.)    Free. 
Fiddles,  (469.)  25 

Fifes,  (469.)  '  25 

Fig-blue,  (479.)  20 

Fig-paste,  (302,  S.  S.,  5041.)  35 

Figs,  tare  on  boxes,  13  per  cent,  of  gross  weight, 

(S  S.,  5451.) 
Figs,  (295.)  2  cts.  per  lb. 

preserved,  (302.)  35 

Figures,  according  to  material. 
Filberts,  (303  b.)  3  cts.  per  lb. 

File,  or  gespinst,  (401.)  25 

Files,  file-blanks,  rasps,  and  floats,  of  all  cuts  and 
kinds,  (176.)  to  wit: 
not  over  4  inches  long.  35  cts.  per  doz. 

over  4  and  under  9  inches.  75  cts.  per  doz. 

over  9  and  under  14  inches.  $1.50  per  doz. 

14  inches,  and  over.  $2.50  per  doz. 

Filter-linen  in  the  piece,  dtbl.  as  other  like  mfs., 

(S.  S.,  2405.) 
Filtering-stones,  unmfd.,  (837  a.)  10 

Fining-clay,  prep,  by  kiln-drying,  (837  b.,  Oct.  17, 
1879,  Toledo.)  20 

earth,  for  refining  or  clarifying  wines,*  (215,  S. 
S.,  4927.)  20 

Finings,  ale,  (837  b.)  20 

Finishing-powder,  (430.)  20 

Fire-arms,  muskets,  rifles,  and  other,  -F  -f  -|-, 
(202.)  25 

pistols,  and  all  sporting  breech-loading  shot- 
guns, (203.)  '  35 
boards,  paper  for,  (392  a.)  25 
brick,  (130.)  20 
cases,  central-,  or  cartridge-shells, brass ch.  val., 

(216,  S.  S.,  3846.)  45 

clay,  unwrought  ormimfd.,  (97.)     81.50  per  ton. 
wrought  or  mfd.,  (98a.)  $3.00  per  ton. 

crackers  of  all  kinds,  (431.)  100 

proof  China-ware,  so-called,  (125,  B.  S.,  5035),  60 

wood,  (698.)    Free. 

works,  +  +  +,  according  to  the  highest  rate  on 

mat.  of  ch.  val.,  (823,  S.  S.,  3202.) 

Fish,  all  foreign  caught,  not  in  barrels  or  half 

barrels,  and  +  -f  -f,  (280.)    50  cts.  per  100  lbs. 

all  fresh,t  for  immediate  or  daily  consump- 

tion.t  (699,  S.  S.,  3181,  3280.)    Free, 
all  in  oil,  +  +,  (282.)  80 

all  kinds.t  and  fish-oil,  the  product  of  the  sea 
fisheries  of  Canada,  Pr.  Edward's  Island,  New- 
foundland, and  Labrador,  (1806,§  Pt.  I.  and 
855,S.S.,  1837, 1981.)    Free, 
all  pickled  in  barrels,  except  herring,  (279.) 

1  ct.  per  lb. 

American,  frozen  in  Canada  for  transportation, 

(280,  S.  S.,  3087.)  50  cts.  per  100  lbs. 

eame,  foreign-cured  and  impt.  in  U.  S.  vessels 

other  than  that  by  which  caught,  (749,  S.  S., 

3543.)    Free. 


Per  ct. 
Fish  and  fish  oil  from  Brit.  Columbia,  dtbl.,  (S.  S., 
3354.) 

anchovies  and  sardines  in  tin  boxes,  (281  a.,)  as 
follows:  whole  boxes,  not  over  5  inches 
long,  4  wide,  and  33^  deep.        10  cts.  each, 
half  boxes,  not  over  5  inches  long,  4  wide,  and 
1%  deep.  5  cts.  each, 

quarter  boxes,  not  over  4.%  inches  long,  3^ 
wide,  and  1)4  deep.  2)-^  cts.  each. 

the  same,  in  any  other  form,  (281  b.)  40 

sauce  or  paste,  in  bottles,  (284,  S.  S.,  3492.)  35 

add.  duty  on  bottles. 

bladders,  (515.)    Free. 

cans  containing  free  fish,  (see  note  below ,t  and 
see  also  Indexed  Tariff  issued  by  depart- 
ment, p.  29,  §  281.) 

Canadian  or  other  foreign,  frozen  for  transpor- 
tation, (280,  S.S.,  3062,3280.)  50  cts.  per  100  lbs. 

same,  in  ice,  for  immediate  consumption,  (1806, 
Pt.  I.  or699.  S.  S.,3280.)    Free. 

cod,  dried,  (280.)  }4  ct.  per  lb. 

cuttle-fish  bone,  (686.)    Free. 

ffor  bait,  (700.)    Free. 

fresh,  {see  above.) 

fresh,  in  quantities  too  great  for  immediate  con- 
sumption, (280,  S.  S.,  3181.)    50  cts.  per  100  lbs. 

herrings,  pickled  or  salted,  (278,  S.  S.,  794.) 

14  ct.  per  lb. 

living,  (252,  July  3, 1866,  Oct.  30, 1866,  A.  &  Co.) 

mackerel,  (277.)  1  ct.  per  lb. 

in  kits,  (277,  De  •.  26,  1866,  Norfolk,  March  29, 

1867,  P.  &  R.)  1  ct.  per  lb. 

tof  "  American  catch,"  (749,  S.  S.,  342,  2872.) 
Free. 

prepared,  salmon  and  all  other,  (283.)  25 

preserved  in  oil,  all  except  anchovies  and  sar- 
dines, or  their  similitudes,  (282.)  30 

preserved,  otherwise  than  in  oil,  (283.)  25 

salmon,  pickled,  (279.)  1  ct.  per  lb. 

preserved,  in  oil,  (282.)  so 

otherwise  than  in  oil,  (283.)  25 

shrimps  and  other  shell-fish,  (783.)    Free. 

smelts  in  oil,  put  up  as  sardines,  and  branded 
"  Eperlans  a  I'Huile,"  as  sardines  under  281, 
(S.  S.,  1128.) 

tFisheries,  American,  all  products  of,  inclu- 
ding spermaceti,  whale,  and  other  fish  oils, 
(749.)    Free. 
Fisheries,  salt  used  in,  {see  S.  S.,  3131.) 
Fish  glue,  or  isinglass,  (6.)  25 

hooks,  (216.)  45 

joints,  fish-plates  or  splice-bars,  railway-,  iron 
or  steel,  (160.)  1}^  ct.  per  lb. 

oil,  {see  "  Oils.") 

sauces,  +  +  +,  (284.)  .85 

skins,  raw,  (510, 779.)    Free. 

sounds,  (575.)    Free. 

tongues,  (575, 822,  S.  S.,  1648.)    Free. 


*  The  department  in  the  above  decision,  (8.  S., 4927,)  held  this  to  be  "an  earthy  mineral  substance,"  under 
the  late  law,  (Pt.  I., 1834,)  but  query  whether  it  is  not  now  classifiable  under  97,  as  an  unwrought  or  unmanu- 
factured earth,  -f  4-  -f,  at  $1.50  per  ton  ;  or  if  wrought  or  mfd.,  under  98  a.,  at  $3  per  ton.— Editor. 

t  All  cans  or  packages,  (not  ordinary  fish  barrels  or  kegs,  S.  R.,  2160.)  containing  free  fish  of  any  kind,  if 
not  exceeding  one  quart  in  contents,  one  cent  and  a  half  each ;  if  exceeding  one  quart,  they  are  subject  to  an 
additional  duty  of  one  cent  and  a  half  for  each  additional  quart,  or  fractional  part  thereof,  (2051,  S.  S.,  2160.) 
Cans  mfd.  in  U.  S.  of  foreign  tin,  exported  and  returned  filled  with  fish,  are  subject  to  this  duty,  (S.  S.,  2435.) 

X  By  the  phrase  "daily  consumption  "  it  is  not  understood  that  the  fish  must  be  used  on  the  day  they  are 
imported  ;  but  if  there  is  reason  to  believe  that  they  are  to  be  used  within  a  short  time,  while  fresh,  they 
would  be  entitled  to  free  entry,  (.Tune  20, 18R6,  Island  Pond.    But  see  also  S.S.,  3181  and  3280.) 

?  The  proclamation  provided  for  in  P.  1806,  was  issued  May  29th,  1874.  The  provision  remains  in  force  un- 
der 856.    Fish  caught  in  the  inland  lakes,  or  rivers  falling  into  them,  are  not  free  under  the  treaty 


SCHEDULE  OF  DUTIES. 


31 


Per  ct. 

Flageolets,  (469.)  25 

Flannels,  Canton,  as  cotton  cloth,  (8.  S.,  3422.) 
printer's,  for  printing  machines,  (379,  S.  S.,  4612.) 

20  cts.  per  lb.  and    30 
wholly  or  in  part  of  wool,  worsted,  the  hair  of 
the  alpaca,  goat,  or  other  animals.    (363, 
May  13, 1871,  Com.  Cust,) 
valued  at  not  over  30  cts.  per  lb.,  (363,  6.  and/.) 

10  cts.  per  lb.  and    35 
valued  at  over  30,  and  not  over  40  cts..  (363,  c. 

and/.)  12  cts. per  lb.  and    35 

valued  at  over  40  and  not  over  60  cts.,  (363,  d. 

and/.)  18  cts.  per  lb.  and    35 

valued  at  over  60,  and  not  over  80  cts.,  (363,  e. 

and/.)  24  cts.  per  lb.  and    35 

valued  at  over  80  cts.,  (363  fir.) 

35  cts.  per  lb.  and    40 
strips,  emb.  with  C.  or  other  mat.,  dtbl.  as  trim- 
mings under  368,  (S.  S..  3178,  3837.) 
woollen,  slightly  embroidered, dtbl.  as  flannels 

under  363,  (S.  S.,  1724.) 
Ehirting,  so-called,  fulled,  (362,  Nov.  16,  1863, 
N.  Y.) 
value  not  over  80  cts.  per  lb. 

35  cts.  per  lb.  and    35 
value  over  80  cts.  per  lb.      35  cts.  per  lb.  and    40 
Flasks,  glass,  (as  Bottles.) 

powder-,  according  to  mat.  of  ch.  val.,  (823.) 
Flat  or  sad-irons.    1%  ct.  per  lb. 
Flats  for  making  hats,  etc.,  (448.)  20 

Flax  and  jute  bags,  (342.)  40 

carpeting,  wholly  or  ptly.  of,  -f-  +  -f-,  (378  a.)        40 
embroideries,  (337.)  30 

insertings,  (337.)  30 

laces,  (337.)  30 

mfs.  of,  other,  -f  -f  -f-.    See  {"  Linens.") 
mfs.,  wholly  or  partly  of,  suitable  for  cotton 
bagging,  (343.) 
value  not  over  7  cts.  per  sq.  yd.  1}/^  ct.  per  lb. 
value  over  7  cts.  2  cts.  per  lb. 

pack-thread,  (336.)  40 

seed,*  per  bush,  of  56  lbs.,  (466.)    20  cts.  per  bu. ' 
seed  oil,  per  gal.  of  7)4  lbs.,  (27.)   25  cts.  per  gal. 
stems,  or  unrotted  F.,  (333  6.,  Nov.  5. 1866,  D.  M.,) 

$15  per  ton. 
straw,  (327.)  85  per  ton. 

New  Zealand  (327,  S.  S.,  1405.)  85  per  ton. 

thread,  (336,  S.  S.,  4877.)  40 

tow  of,  (330.)  810  per  ton. 

twine,  (336.)  40 

uninfd.,  hackled,  known   as  "dressed  line," 
(329.)  840  per  ton. 

not  hackled  or  dressed,  (328.)        820  per  ton. 
Italian,  so-called.    (See  "  Hemp.") 
New  Zealand,  not  hackled  or  dressed,  (328,  S. 
S.,818.)  820  per  ton. 

waste,  paper-stock  only,  (754.)  Free, 

webbing,  (495.)  35 

yarns,  (3^5.)  35 

Fleams,  cutlery,  (197.)  35 

Flesher-knives.  as  Steel  mfs.,  -f-  +  -f ,  (216  )  '     45 

Flies,  Spanish,  cr.,  (636.)    Free. 

prepared,  (93.)  25 

Flint.  Kints,  and  ground  flint-stones,  (701.)   Free. 
Floats.    (See  "  Files.") 

Flocks,  or  shoddy,  other  than  wool,  (as  waste  + 
+  -f ,  under  493.)  10 

wool,  (361.)  10  cts,  per  lb. 


Per  ct. 
Floor-cloth  canvas,  of  flax,  jute,  or  hemp,  or  of 

which  these  or  either  are  ch.  val.,  (:i:39.)  40 

of  cork.  India-rubber,  and  gutta-percha,  ac- 
cording to  rate  on  comp.  mat.  ch.  val.,  (823, 
Oct.,  2, 1865,  A.  B.  &  Co.) 
Floor-drills,  C.  F.  and  wstd.,  and  not  part  W.,  as 

mfs.  of  wstd.,  under  (363,  (S.  S.,  3993.) 
Floor-matting  and  floor-mats,  exclusively  of  veg. 

sub.,  (432.)  20 

Floor-mats,  not  exclusively  of  veg.  sub.,  (378  c.)       40 
Floors,  oil-cloths  for,  (340.)  40 

Flor-benzoin,  benzoic  acid,  (594.)    Free. 
Florentine  mosaics,  so-styled,  of  slate,  (131,  S.  S., 

547.)  30 

Floss  cotton.    As  cotton  thread  or  yarn,  which 
see. 
Moravian,  on  spools  of  under  100  yards,  as  cot- 
ton-thread on  spools, 
silks,  in  the  gum,  (381.)  30 

purified,  (383.)  60 

Flour,  arrow-root  starch,  (269,  S.  S  .  3385.) 

2}^  cts.  per  lb. 
buckwheat,  (837,  &.,  S.  S.,  4984.)  20 

Cassava-,  or  tapioca-,  (800,  S.  S.,  3161.)         Free, 
rice-,  (272.)  20 

root-,  (772.)  Free, 

rye-,  (267.)  %  ct.  per  lb. 

sago-,  (774.)    Free, 
tapioca-.    (See  above,  "  Cassava.") 
wheat,  (268.)  20 

of  impt.  wheat,  drawback  on.    (See  Regs.,  S.S., 
5193.) 
Florin,  Austrian,  value  when  invoice  is  in  sterling 
money  and  reduced  to  florins,  (S.  S.,  4.357,  4800.) 
Flower  roots,  imm.  tr.  of.    (See  S.  S.,  3726.) 
Flowers,  all  natural,  +  +,  (837  a.)  10 

artificial  and  ornamental,  or  parts  thereof,  for 
millinery  use  and  of  whatever  material,  + 
+  +,  (429  6.,  June  30,  1863,  N.  Y.;  Jan.  20, 
1866,  H.,  S.  S.,  1949.)  50 

parts  of,  of  rubber  or  gutta-percha,  being 
small  tubes  painted  and  decorated  with 
moss  in  im.  of  flower-stems,  (429  b.,  S.  S., 
3386.)  50 

small  stands  of,  under  glass,  glass  comp.  ch. 

val.,  (143.)  45 

dj^ed  moss,  as  parts  of,  (S.  S.,  2518.)  50 

crude,   used   exclusively  in  dyeing  or  com- 
posing dyes,  (509,  689.)  Free, 
medicinal,  cr.,  (636.)  Free. 

not  cr.,  (94.)  10 

natural,  dried  and  prepared,  (837  a.,  S.  S.,  1827.)    10 
dried,  for  mf  of  insect  powder,  (837  a.,  S.  S., 
3077.)  10 

same,  in  wreaths,  or  other  forms  finished  for 

use,  (&37  &.,  S.  S.,  1994.)  20 

•'natural    grass,"    so-called,    being     natural 

grasses,  dried  and  prep.,  (837  b.,  S.  S.,  1739.)         20 
wax,  artificial,  if  for  millinery  use,  (429  6.)  50 

if  not  for  such  use,  (837  b.)  20 

Flower-seeds,  all  except  garden-,  and  med.,  +  + 
+,  (760.)  'Free, 

garden-,  (465.)  20 

medicinal,  cr.,  (636.)  Free, 

not  cr.,  (94.)  iq 

Flues,  wrought-iron  or  steel,  for  boilers,  (169.) 

T^,   .      /.-„x  3  cts.  per  lb. 

Flutes,  (469.)  ^  25 


*  No  drawback  allowed  on  oil-cake,  made  from  imported  seed,  (466.) 


32 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Flutes,  toy,  as  toys,  (425,  S.  S.,  1821.)  35 

Foil,  brass,  (216.)  45 

copper,  ch.  val.,  (216.)  45 

gold  or  silver,  whether  for  dental  or  other  pur- 
poses, (216,  S.  S.,  2674.)  45 
tin,  (216.)                                                                      45 
Foil  blades,  (207  6.)  35 
Foils,  (207  6.)  35 
Folise  digitalis,  or.,  (636.)                                 Free. 

not  or.,  (94.)  10 

Foot-muffs,  of  dressed  sheep-skin,  wool  on,  and 

leather,  (463,  822,  S.  S.,  755.)  30 

Foreign  bags,  exported  full  of  grain  and  returned 
empty,  under  regs.,*  (Pt.  I.,  2184.)  Free, 

letters,  not  in  mail,  or  letter-bags,  regs.  for,  (S. 

S.,  3509.) 
ministers,  comity  to.    {See  T.  D.,  13 ) 
newspapers  and  periodicals,  (745.)  Free. 

Forged  shot-gun  barrels,  rough-bored,  (204.)  10 

Forgings,  for  axles,  iron  or  steel,  -1-  +  +,  (166,  S. 
S.,  5310.)  2}4  cts.  per  lb. 

of  iron  and  steel,  or  forged  iron,  of  whatever 
shape,  or  in  whatever  stage  of  mf.,  +  +  -f , 
(167.)  23^  cts.  per  lb. 

of  iron  and  steel,  for  vessels,  steam-engines,  and 
locomotives,  or  parts  thereof,  of  25  lbs.  or 
more,  (163.)  2  cts.  per  lb. 

Forks,  table,  +  +  -f ,  (197.)  35 

gold,  silver,  or  German  silver,  (216.)  45 

plated  or  gilt,  (210.)  35 

Fork-tines,  for  table,  complete  exc.  not  handled, 

cutlery,  (197,  S.  S.,  1795.)  35 

Forms  of  new  declarations  to  invoices,  (849-852.) 
Fossils,  (702.)  Free. 

Fossil-wax,  or  "  Ceresia,"  (2,  822,  or  837  6.,  S.  S., 

2703.)  20 

Fountains.    (See  "  American  "  and  "  Art.") 
Fowls,  land  or  water,  living,  (653.)  Free. 

killed  and  dressed,  (837  a.,  S.  S.,  2325.)  10 

Foxglove,  ("  Folise  digitalis,"  which  see  above.) 
Frames,  knitting,  cotton  hosiery  made  or  shaped 
on.    {See  "  Cottons.") 
looking-glass,  in  addition  to  duty  on  glass,  (142,)    30 
new,  inclosing  antiques,  dtbl.,  (S.  S.,  3333.) 
picture  or  looking-glass,  ungilt,  covered  with 
whiting  and  glue,  wood  ch.  val.,  (233,  S.  S., 
3081.)  35 

or  sticks,  umbrella.    {See  "  Umbrellas.") 
woollen,  worsted,  or  hair  goods,  made  on,  dtbl. 
under 363.  (See  "  Woollens"  and  "  Worsteds.") 
Frankfort  black,  (479.)  20 

Frankincense  gum,  cr.,  (636.)  Free. 

Franklin  Institute's  exhibition  of  electrical  ma- 
chinery, etc.,  impt.  for,  under  regs.,  (2354,  S. 
S.,  5622.)  Free. 

Freestone,  as  building-stone.    (See  "  Stones.") 
French  green,  dry  or  moist,  (87.)  25 

leaf,  rocoa,  or  Orleans,  as  annotto,  (499.)     Free, 
sand,  cr.,  min.  sub.,  (215,  April  27, 1858,  N.  Y.)       20 
Fringes,  bead-,  or  bugle-,  (396.)  50 

cotton  trimmings,  (325.)  40 


Perct 
Fringes,  flax,  (336.)  40 

hemp,  (350 )  35 

jute,  ramie,  or  grass,  (351  35 

mixed  mat.,  no  part  W.,  wstd  ,  or  hair,  accord- 
ing to  comp.  mat.  of  ch.  val.,  (823.) 
silk,  (383.)  50 

Wholly  or  ptly.  wool,  wstd.,  or  hair,  (368.) 

30  cts.  per  lb.  and    50 

Frizzles  or  curls,  hair  or  hair  ch.  val.,  (442.)  35 

silk  ch.  val.,  (383.)  50 

Frosts,  glass,  (143.)  45 

Fruits,  barrels  or  boxes,   boxes  made  of  exp. 

domesticshooks.rtd.  filled,  (649  a.,S.  S.,  3918.) 

Free. 

comfits,  (302  a.)  35 

conserves,  (302  a.)  35 

drops,  (242,  S.  S.,  5562.)  5  cts.  per  lb. 

ethers,  or  essences,  (114.)  $2.50  per  lb. 

jams,  (302  a.)  35 

jellies,  (302  b.)  35 

juice,  concentrated  sour  orange,  (543,  822,  S.  S., 
2345.)  Free, 

lemon  and  lime,  (543.)  Free, 

other,  (301,  S.  S.,  3672,  5326,  5398.)  20 

same,  containing  over  20  per  cent,  alcohol  (40 
per  cent,  pf.spts.)  dtbl.  as  spirituous  bever- 
ages, (313,  S.  S.,  5398.)t  $2  per  proof  gal. 
oils,  (114.)  $2.50  per  lb. 
plants,  tropical  and  semi-tropical,  for  propaga- 
tion or  cultivation,  (703,  S.  S.,  1833.)         Free, 
sirup,  orange  and  lemon  juice  boiled  with  su- 
gar, for  use  as  beverage,  (301,  S,  S.,  1868.)  20 
crystallized,  as  "  comfits,"  (S.  S.,  2704.) 
edible,  in  their  natural  condition  or  preserved 
by  drying  only,  dutiable,  viz. : 
currants,  Zante  or  other,  (293.)      1  ct.  per  lb. 
dates,  (294.)                                     1  ct.  per  lb. 
figs,  (295.)                                         2  cts.  per  lb. 
grapes,  (299.)  20 
lemons,  in  boxes,  of  not  over  2%  cubic  feet 
capacity,  (297  a.)                 30  cts.  per  box. 
in  half-boxes  of  not  over  1}4  cubic  feet  ca- 
pacity, (297  a.)                     16  cts.  per  box. 
in  bulk,  (297  b.)                              $2  per  1000. 
in  packages,  +  +  -h,  (298.)                                20 
limes,  (299.)                                                                 20 
oranges,  in  barrels  of  capacity  not  over  that 
of  196  lbs.  flour  barrel,  (296  b.) 

55  cts.  per  barrel, 
in  boxes  of  not  over23^ cubic  feet  capacity, 
(296  a.)  25  cts.  per  box. 

in  half-boxes  of  not  over  1^  cubic  feet  ca- 
pacity, (296  a.)  13  cts.  per  half-box. 
in  bulk,  (296  a.)  $1.60  per  1000. 
in  packages,  +  +  +,  (298.)  20 
plums,  dried,  (294.)                          1  ct,  per  lb. 
prunes,  dried,  (294.)                        1  ct.  per  lb. 
raisins,  (300.)                                  2  cts.  per  lb. 
(other  than  the  above),  in  their  natural  con- 
dition, or  preserved  by   drying   only,  to 
wit:  "  fruits,  green,  ripe,  or  dried,"  -f  -|-  4-, 


*  The  Treasury  Department  holds  this  provision  of  section  7  of  the  act  of  Feb,  8, 1875  (Pt.  I.,  2184),  to  be 
still  in  force.  (See  Indexed  Tariff,  published  by  the  Department,  page  54,  g  649.)  But,  gvs're,  as  to  the  effect 
of  section  2513  of  the  new  act  (837),  imposing  certain  rates  upon  all  articles  not  ev-umerated  in  that  act,  upon  all 
previous  enactments  relating  to  impost  duties. 

|-  In  the  decision,  (S.S.,5398,)  the  department  held  "that  the  principle  of  the  decision,  5326,  applied  only 
to  such  articles  as  are  of  a  standard  entitling  them  to  recognition,  comvurcially  as  fruit  juices,  about  20  per 
cent,  of  alcohol,  or  40  per  cent,  of  proof  spirits  being  reported  as  the  quantity  necessary  in  the  manufacture 
of  fruit  juice.  An  impr.rtation  containing  45  per  cent,  of  alcohol  was  classified  as  a  compound  of  distilled, 
spirits^  at  $2  per  proof  gallon. 


SCHEDULE  OF  DUTIES. 


33 


Per  ct. 
including  apples,  apricots,  bananas,  ber- 
ries, ctierries,  lichi-fruit,  (S.  S.,  3162,)  man- 
goes, melons,  pine-apples,  plantains, 
plums,  green,  (S.  S,,  265,)  and  all  others  not 
specified  for  duty,  (704.)  Free. 

Fruits,  medicinal  and  not  edible,  crude,  (636.) 
Free, 
not  crude,  (94.)  10 

pickled,  as  pickles,  (2&4.)  35 

prepared  with  sugar,  +  +  +,  (302  a.,S.S.,4793.)    35 
preserved  in  their  own  juice,  (301.)  20 

preserved  in  sugar,  sirup,  spirits,  or  molasses, 

+  +  +,  (302  a.)  35 

put  up  "with  water  only  in  hermetically  sealed 

cans,  jars,  or  bottles,  (301,  March  8, 1860,  N.  O.)    20 
tropical  and  semi-tropical,  damage  to,  on  voy- 
age.   (See  S.  S.,  1167.) 
Frying-pans,  cast-iron,  (157,  S.  S.,  3669.) 

V/i  ct.  per  lb. 
same,  coated,  glazed  or  tinned,  (201.) 

3  cts.  per  lb. 
Fuller's  earth,  unwrought  or  unmfd.,  +  +,  (97.) 

$1.50  per  ton. 

wrought  or  mfd.,  +  +,  (98  a.)  $3  per  ton. 

Fulminates,  fulminating  powders,  and  all  like 

•      articles  +  -f  +,  (431.)  SO 

Furniture,  coach  and  harness,  of  all  kinds,  +  + 

+,  (415.)  35 

tFumiture,  house-  and  cabinet  wares,  finished, 

(230,  S.  S.,  4272.)  35 

same,  covered  with  wool  or  silk,  (230,  S.  S,,  3117, 

3514.)  35 

cushions  for,  of  cane  and  linen  cloth,  stuffed 
with  straw,  and  ptly.  covered  with  woollen 
cloth,  (230,  S.  S.,  3514.)  95 

house  or  cabinet,  in  pieces  or  rough,  and  not 

finished,  (229,  S.  S.,  4272.)  30 

springs,  iron  or  steel  wire,  (216.)  45 

But  the  du+y  must  not  be  less  than  that  of  the 
wire  of  which  they  are  wholly  or  ptly. 
made,  (182  b.) 
tops  composition-,  (484.)  35 

marble  or  mosaic,  (468,  S.  S.,  3858.)  50 

scaglipla-,  (484.)  35 

slate  slabs  for,  (131.)  30 

I  Furs,  articles  made  of,  and  +  -f  +,  (425.)       '  30 

clippings  of,  (493,  S.  S.,  868.)  10 

"  coney-plates,"  so-called,  being  parts  of  coney 
skins  sewed  together,  and  used  for  linings 
and  for  mf.  of  children's  cloaks,  etc.,  as  mfs. 
of  furs.  (435,  S.  S.,  1556.)  30 

hares',  undressed  and  not  on  the  skin,  (450, 

Oct.  31, 1863,  Bait.)  20 

hats,  bonnets,  and  caps  of,  (400.)  30 

hatters'-,  not  on  the  skin,  (450.)  20 

on  the  skin,  dressed,  all,  (450.)  20 

[Fur  skins  of  all  kinds  not  dressed  in  any  man- 
ner, (706.)    Free, 
partially  dressed,  (450  or  1816,  but  see  S.  S.,684.)    20 
■Fur  waste,  or  clippings,  (493,  S.  S.,  868.)  10 

;  Fuse,  cotton-,  for  smokers'  use,  (476  a.,  S.  S.,  1778.)    70 
'  Fusel  oil,  or  amylic  alcohol,  (112.)  10 

J  Fustic,  in  sticks  or  cr.,  (636.)    Free. 

not  cr.,  (94.)  10 

extracts  or  decoctions  of,  (84.)  10 


I'er  ct. 

Gage-plums,  dried,  (294,  S.  S.,  265.)       1  ct.  per  lb. 

green,  (704,  S.  S.,  265.)    Free, 
Gages  or  gauges,  (measures,)  according  to  mat. 
Gaiters,  as  shoes,  according  to  material. 
Galanga-,  or  galangal-root,  cr.,  (636.)    Free. 

not  cr.,  (94.)  10 

Galeries,  gold-,  (216,  S.  S.,  4204.)  45 

Gallic  acid,  (504.)    Free. 
Gallipoli  wine,  unfermented,  in  casks,  as  other 

wine  in  casks,  (S.  S.,  5092.) 
Galloons,  bead-,  or  bugle-,  (396.)  50 

cotton,  (324  a.)  35 

gold,  silver,  or  other  metal,  (427.)  25 

of  mixed  materials,  according  to  rate  on  mat. 

ch.vaL,  (823.) 
silk,  (383.)  50 

wool,  wstd.,  or  mohair,  (368.)  30  cts.  per  lb.  and    50 
Gall,  beef-,  for  artists'  use,  (837  6.)  20 

Galls,  nut-,  cr.,  (636.)    Free. 

not  cr.,  (94.)  10 

Galvanized  iron,  steel,  or  wire,  (see those  titles.) 
Gambia,  Gambir,  or  gambler,  (535.)    Free. 
Gamboge-gum,  cr.,  (636.)    Free. 

not  cr.,  (94.)  10 

Game,  prepared,  (283.)  25 

killed  and  dressed,  (837  a.,  S.  S.,  2325.)  10 

bags,  flax  ch.  val.,  (336.)  40 

hemp  or  jute  ch.  val.,  (350-51.)  35 

leather,  (463.)  30 

with  flax  nettings  as  ch.  val.,  (336,  S.  S.,  40 

Games,  if  toys,  (425,  S.  S.,  284,  3357.)  35 

other  than  toys,  according  to  material. 
Gannister,  ground,  mixed  with  fire-clay  and  used 
for  same  pps.,  (98  a.,  S.  S.,  423,  3329.) 

$3  per  ton. 
unground  or  cr.,  (215,  S.  S.,  3329.)  20 

Garance,  or  granza,  prep,  madder,  (547.)    Free. 
Garancine,  ext.  of  madder,  (547,  S.  S.,  5218.)  Free. 
Garbanum  gum,  cr.,  (636.)    Free. 

not  cr.,  (94.)  10 

Garden  seeds,  +  +  +,  (465.)  20 

shears,  (216,  S.  S.,  368.)  45 

Garnet  jewelry,  so-called,  of  glass  or  iron,  being 

imitations  of  jet,  (458,  S.  S.,  1640.)  25 

Garnets,  precious  stones,  not  set,  (480.)  10 

set,  (459.)  25 

Garters,  elastic,  of  wire  covered  with  leather,  Ir. 

ch.  val.,  (463.)  30 

If  iron  or  steel  wire  is  the  comp.  mat.  of  ch. 
val.  the  duty  is  to  be  not  less  than  that  to 
which  the  wire  is  liable,  (182  c.) 
wholly  or  ptly.  of  rubber,  (453.)  30 

Gas-burners,  lava,  so-called,  but  comp.  of  earthy 
matter  found  only  in  Bavaria.  (127.  June  15, 
1858,  Boston.)  55 

metal,  (216.)  45 

Gas-pipes,  cast-iron,  (156.)  1  ct.  per  lb, 

wrought-iron  or  steel,  (170.)  2)4  cts.  per  lb. 

retort  carbon,  (837  &.,  S.  S.,  5050.)  20 

retorts,  (124.)  25 

tubes,  wrought-iron  or  steel,  (170 '  2%  cts.  per  lb. 
Gaze  Chamberg,  (383.)  50 

Gaze  crepe  Anglais,  (383.)  50 

Gelatine,  and  all  similar  preps.,  (3.)  30 


a 


34 


SCHEDULE  OF  DUTIES. 


Per  ct. 

Gems  not  set,  other  than  diamonds  rough  or  un- 
cut, and  glaziers'  diamonds,  (480.)  .10 
set,  (459.)  25 
specially  impt.,  {see  "Academies"  and  *•  Socie- 
ties.") 
comp.  imitations  of,*  not  set,  (420.)                         10 
same,  set,  (459.)                                                               25 
tame  of  round  or  oval  shapes,  and  perforated, 
not  set,  (396,  S.  S.,  3135.)                                          50 

Genoese  linen  coatings,  (334.)  35 

Gentian  root,  cr.,  (636.)    Free, 
not  cr.,  (94.)  10 

Gentionella  blankets,  {see  "  Blankets.") 

Geology,  specimens  of,  when  impt.  for  cabinets 
or  as  objects  of  taste  or  science,  and  not  for 
sale,  (793.)    Free. 

German  sago,  made  of  potatoes,  (774,  S.  S.,  4443.) 
Free. 

German  silver,  argentan,  or  albata,  unmfd.,  (185.)    25 
clasps,  (216,  S.  S.,  4736.)  45 

jewelry,  (459.)  25 

scrap,  (185,  S.  S.,  3156.)  25 

toys,  (425.)  35 

watch-chains,  (216,  S.  S.,  3174.)  45 

mfs.  of,  +  +  +,  (216.)  45 

German  spring  steel,  (183,  Sept.  10, 1858,  N.  Y.)         45 

Germinal  parts  of  centaurea-flowers,  (465,  S.  S., 
3849.)  20 

Gespinst,  (401.)  25 

Gig  hames,  metal,  (415.)  35 

springs,  (415.)  35 

Gilling  twine,  (347.)  25 

Gilt  buttons,  (210.)  35 

or  plated  ware,  (210.)  35 

jewelry,  (459.)  25 

ware,  silver  or  German  silver  base,  (210.)  35 

Gimlets,  steel  mfs..  +  +  +,  (216.)  45 

Gimps,  bead  or  bugle-,  (396.)  50 

cotton,  (324  a.)  35 

flax,  (336.)  40 

silk,  (383.)  50 

wool,  wstd.,  or  hair,  wholly  or  ptly.  of,  (368.) 

30  cts.  per  lb.  and    50 
mixed,  exc.  pt.  W.,  wstd.,  or  hair,  according  to 
comp.  mat.  of  ch.  val.,(823,  S.  S.,  4375.) 

Gin,  (311  a.)  $2  per  pf.  gal. 

Ginger  ale  or  beer,  (317.)  20 

no  duty  on  hoW.es  oi-  jugs  containing  same. 

Ginger,  essence  of,  (92.)  25 

same,  if  part  alcohol,  (118.)  50  cts.  per  lb. 

ground,  (96.)  5  cts.  per  lb. 

liqueur,  (16  per  ct.  alcohol,)  in  bottles,  (837  6.,S. 

S.,  4374.)  20 

pickled,  (284.)  35 

preserved,  (302  a.)  35 

root,  green,  fresh,  or  dried,  but  unground,  (536, 
May  6, 1863,  N.  Y.,  also  S.  S.,  658.)    Free. 

Ginger  root,  sweepings  and  refuse,  (536,  S.  S., 
5314.)    Free. 

Ginghams,  as  cotton  cloth. 

Ginseng  root,  cr,,  (636.)    Free, 
not  cr.,  (94.)  10 

Girandoles,  gilt  or  plated  metal,  (210.)  35 

of  other  metal,  (216.)  45 


Perct. 
Girders,  iron  or  steel,  (178.)  1%  ct.  per  lb. 

Glass,  all  articles  of,  cut,  engraved,  painted,  col- 
ored, printed,  stained,  silvered,  or  gilded, not 
including  plate  glass,  silvered,  or  looking- 
glass  plates,  (135,  S.  S.,  1208.)  45 
same,  of  plain,  molded,  or  pressed  green  or  col- 
ored bottle  glass,  not  cut,  engraved,  or  paint- 
ed, and  +  +  +,  (133,  S.  S.,  1208.)  1  ct.  per  lb. 
same,  of  flint,  or  lime  glass,  plain,  molded,  or 

pressed,  +  +  -I-,  (134.)  40 

artificial  fruits  of,  for  hat  or  bonnet  trimmings, 

(429  b.,  S.  S.,  5251.)  50 

balls  for  marbles,  (425,  S.  S.,  3821.)  35 

balls  for  decorating  Christmas  trees,  (425,  S.  S., 

2147.)  35 

barometers  and  sextants,  brass  ch.  val.,  (216, 

823,  S.  S.,  1606.)  45 

barrels,  small,  ornamented,  having  hole  in  the 
top,  and  metal  faucet  near  the  bottom,  and 
filled  with  spirits  or  wines,  dtbl.  separately 
under  136  or  143,  (S.  S.,  3431.)  45 

bead-necklaces,  (396.)  50 

beads,  (396.)  50 

bent,  for  special  pps.,  as  carriage  fronts,  etc., 

(143,  S.  S.,  4398.)  45 

blocks,  opaque,  for  mosaic  work,  (143,  S.  S.,  4909.)    45 
blue,  and  blue  with  red   centre,  {see  below, 

"  Glass,  colored.") 
Bohemian,  (143.)  45 

bottles,  as  follows,  to  wit: 
cut,    engraved,   painted,    colored,   printed, 

stained,  silvered,  or  gilded,  (135.)  45 

same,  if  filled,  pay  in  addition  to  duty  on  con- 
tents, (136.)  45 
of  flint  or  lime   glass,   plain,  molded,    or 

pressed,  -h  -f  +,  (134.)  40 

same,  if  filled,  pay  in  addition  to  duty  on  con- 
tents, +  +  +,  (134.)  40 
of  green  or  colored  glass,  plain,  molded,  or 
pressed,  (133.)                                 1  ct.  per  lb. 
same,  if  filled,  (except  with  ginger  ale,  wines, 
or  spirituous  liquors,)  pay  in  addition  to  dty. 
on  contents,  (133.)                                              30 
same,  filled  with  ginger  ale  or  still  wines,  are 

exempt  from  additional  duty,  (317,  308  d.) 
same,  filled  with  spirituous  liquors  or  spark- 
ling wines,  (310.)  3  cts.  each, 
all  glass  bottles  other  than  those  of  plain, 
green  or  colored  glass  embraced  in    133, 
filled  with  wines,  spirituous  liquors,  or  any 
other  article,  pay  same  duty  in  addition  to 
contents  as  if  not  filled,  (136.) 
bottles  and  jars,  ordinary,  sp.  impt.  for  college 

not  free,  (S.  S.,  3044.) 
broken  pieces  of.  new  or  old,  which  cannot  be 
cut  for  use,  and  fit  only  for  re-mf.,  (707.)  Free, 
bugles  or  beads,  and  necklaces  of,  (396.)  50 

bull's  eyes,  (134.) .  40 

button  centres,  (143,  S.  S.,  3458.)  45 

button-molds,  ordinary,  for  covering,  (407.)       25 
buttons,  (407,  S.  S.,  1247.)  25 

round  pieces  of  black  glass,  ornamented  with 
a  figure,  and  intended  to  be  used  in  making 
buttons,  (143,  S.  S.,  4316.)  45 


*  Compositions  of  glass,  cut  into  various  shapes,  like  preciotis  stones,  and  ornamented  with  designs  on 
enamel,  to  be  used  in  the  mf.  of  jewelry  as  settings,  dutiable  at  10  per  ct.  ad  val.  as  compositions  of  glass  or 
paste,  not  set,  (S.  S.,  5258.) 


SCHEDULE  OF  DUTIES. 


35 


Per  ct. 
Glass  carboys,  covered  or  not,  of  plain,  molded,  or 
pressed  green  or  colored  bottle  glass,  (133.) 

I  ct.  per  lb. 
same,  filled,  in  addition  to  duty  on  contents, 

(133.)  30 

chemical  glassware,  glass  ch.  val.,  (143.)  45 

chimneys,  for  lamps,  cut  or  ground  however 

slightly,  or  colored,  (143,  S.  S..  1466, 1974.)  45 

cut  into  lengths,  with  edges  ground  or  bevelled, 

(135,  S.  S.,  1466,  1974,  3030.)  45 

colored  glassware,  described  in  invoice  as 
"  ruby  roudilles,"  "  blue,  with  red  centre," 
"  blue,"  "  green,"  etc.,  (135,  S.  S.,  4206.)  45 

all  other,  +  +  +,  (135.)  45 

imported  in  long  round  pieces  for  the  mf.  of 
buttons  and  im.  pr.  stones,  (143,  Dec.  3, 1859, 
N.  Y.)  45 

lamp  chimneys,  (143,  S.  S.,  1466,  1974.)  45 

compositions  of,  not  set,  (420.)  10 

set,  as  jewelry,  (459.)  25 

crystals  for  watches,  (494,  S.  S.,  2807.)  25 

other  than  for  watches,  (143.)  45 

cut,  all  articles  of  glass  cut,  (135.)  45 

cutters'  stones,  as  grindstones,  (438,  S.  S.,  310.) 

$1.75  per  ton. 
damage,  allowance  on.* 

decanters  and  other  like  vessels  of  glass,  if 
filled,  pay  the  same  rates  in  addition  to  those 
on  contents,  as  if  empty,  (136.) 
demijohns,  of  plain,  molded,  or  pressed  green 
and  colored  bottle  glass,  covered  or  not, 
(133.)  1  ct.  per  lb. 

if  filled  they  pay  in  addition  to  duty  on  con- 
tents, (133.)  30 
disks,  optical,  or  object  glasses  for  telescopes, 

edges  ground  or  cut,  (135,  Aug.  5, 1858,  Boston.)     45 
disks,  unwrought,  for  use  in  the  mf,  of  optical 

instruments,  (708.)    Free, 
engraved,  articles  of,  (135.)  45 

eye-glasses,  (143.)  45 

if  gutta-percha  frames  ch.  val.,  (441.)  35 

if  shell  frames  ch.  val.,  (486,  823.)  25 

flint-,  all  bottles,  vials,  and  other  glassware, 
plain,  molded,  or  pressed,  +  -f  +,  (134.)         40 
if  filled  they  pay  exclusive  of  duty  on  con- 
tents, (134.)  40 
frosted-,  (143,  S.  S.,  4770.)                                            45 
gilded  articles  of,  (135.)                                            45 
goblets,  ptly.  grouud,  (135,  Oct.,  1871,  N.  Y.)          45 
with  cut  and  ground  rims,  (135,  S.  S.,  3030.)        45 
granulated  or  frosted,  (143,  S.  S.,  4770.)                   45 
green,  not  the  common  bottle  glass,  (135,  S.  S., 

4206.)  45 

ground,  (135,  T.  R.,  p.  568,  S.  S.,  1416, 1974.)  45 

hand-mirrors,  or  small  silvered  plates  for,  (135, 

S.S.,  2407,  3805.)  45 

jars,  pickle-,  or  preserve-,  of  plain,  molded,  or 
pressed  green  or  colored  bottle  glass,  (133.) 
1  ct.  per  lb. 
filled,  4-  +  -h,  they  pay  in  addition  to  duty  on 
contents,  (133.)  30 

jet  imitations,  (458,  S.  S.,  5161.)  25 

jewelry,  in  part  of,  (459,  S.  S.,  5161.)  25 


Per  ct. 
Glass,  lamp-shades,  opaque,  not  plain,  similar  to 

porcelain,  (143,  S.  S.,  5441.)  45 

looking-glass  plates  with  bevelled  edges  and  of 

fixed  sizes,  dtbl.  under  141,  (S.  S.,  5455.) 
mfs.of,  orofwhichglassisch.val.,  +  +  +,(143.)    45 
object  glasses,  for  telescopes  or  microscopes, 

edges  ground  or  cut,  (143,  Aug.  5, 1858,  Boston.)    45 
obscured  for  sp.  uses,  (143,  S.  S.,  4229.)  45 

old,  which  cannot  be  cut  for  use  and  is  fit  only 

to  be  remfd.,  (707.)    Free, 
painted  articles  of,  (135.)  45 

painted,  glassware,  (143.)  46 

paintings  on,  ranking  as  works  of  art,  (470,  S.  S., 

3142.)  30 

paintings  on,  not  ranking  as  works  of  art,  (143, 

T.  R.,  p.  568,  S.  S.,  4695.)  45 

pebbles  for  spectacles,  rough,  (665.)    Free, 
pickle  jars,  (see  above,  "  Glass  jars.") 
plaques,  with  cut-glass  borders,  (143,  S.  S.,  3012.)    45 
plate,  unwrought,  for  use  in  the  mf.  of  optical 

insts.,  (708.)    Free. 
plates,  small  silvered  for  hand-mirrors,  (135, 

S.  S.,  2407,  3805.)  45 

porcelain-,  (143.)  45 

preserve  jars,  (see  above,  "  Glass  jars.") 
printed,  articles  of,  (135.)  45 

re-burned,  after   cutting  and   grinding,  (135, 

S.  S.,  3030.)  45 

"ruby  roudilles,"  so-called,  (135,  S.  S.,  4206.) 
salvers,  silvered,  with  cut-glass  borders,  (143, 

S.  S.,  3012.)  45 

sand,  cr.  min.  sub.,  (215,  S.  S.,  3880.)  20 

sheets,  or  oblong  strips  of,  painted  in  flowers, 

etc.,  for  settings  of  jewelry,  etc.,  (135,  S,  S., 

4695.)  45 

silvered  articles  of,  not  including  plate  glass, 

silvered,  or  looking-glass  plates,  (132.)  45 

spectacles,  metal  frames,  (216.)  45 

stained  articles  of,  (135.)  46 

toys,  (425,  S.  S.,  2114,  3821.)  35 

trays,  silvered,    with  cut-glass   borders,  (143, 

S.  S.,  3012.)  45 

tubes  for  thermometers,  (143,  S.  S.,  5517.)  45 

tubes  of  flint-glass,  not  cut  or  ground,  (134, 

S.  S.,  3836.)  40 

same,  of  plain,  molded,  or  pressed  green  or  col- 
ored bottle  glass,  (133.)  1  ct.  per  lb. 
tumblers,  ground  or  cut.  (135,  S.  S.,  3030.)  45 
unpolished  plates  of,  for  mf.  of  spectacles,  dtbl. 

under  138,  (S.  S.,  5522.) 
vessels,  {see  above,  "  Glass  decanters.") 
vials,  of  plain,  molded,  or  pressed  green  or  col- 
ored bottle  glass,  (133.)  1  ct.  per  lb. 
ware,  colored,  not  the  common  bottle  glass, 

(135,  S.  S.,  4206.)  45 

ware,  rebumed,  after  being  cut  or  ground,  (135, 

S.  S.,  3030.)  45 

watch  crystals,  (494.)  ^  25 

window-  or  plate-,  as  follows  :t 

1.  All  cast  polished  plate-glass,  silvered  or 
looking-glass  plates,  (141.) 
not  over  10x15  inches  square  —  150  sq.  in. 
4  cts.  i)er  sq.  ft. 


*  "  In  all  cases  where  damage  is  claimed  on  glass  or  glassware,  the  damaged  articles  should  be  separated 
from  the  sound,  and  examination  made  at  the  earliest  day  practicable  after  the  appraiser  is  ready  to  make 
such  examination.  If  the  goods  shall  have  been  sent  to  warehouse,  and  there  are  no  facilities  for  making 
the  examination  in  warehouse,  the  goods  should  be  transferred  to  the  appraiser's  store  for  such  examina- 
tion," (S.  S.,  3337.) 

t  See  table,  post,  Part  IV.,  p.  26. 


36 


SCHEDULE  OF  DUTIES.    * 


Per  ct. 
Glass,  window-  or  plate-,  {continued) : 

over  10x15,  and  not  over  16x24  =  384  sq.  in. 

6  cts.  per  sq.  ft. 

over  16x24,  and  not  over  24x30  =  720  sq.  in. 

10  cts.  per  sq.  ft. 

over  24x30,  and  not  over  24x60  =  1440  sq.  in. 

35  cts.  per  sq.  ft. 

all  above  24x60.  60  cts.  per  sq.  ft. 

none  of  these  to  pay  a  lower  rate  when 

framed,  but  to  pay  in  add.  upon  frames.      30 

2.  All  cast  polished  glass  w?isilvered,  (140.) 
not  over  10x15  inches  square  =  150  sq.  in. 

3  cts.  per  sq.  ft. 
over  10x15,  and  not  over  16x24  ==  384  sq.  in. 

5  cts.  per  sq.  ft. 
over  16x24,  and  not  over  24x30  =  720  sq.  in. 

8  cts.  per  sq.  ft, 

over  24x30,  and  not  over  24x60  =  1440  sq.  in. 

25  cts.  per  sq.  ft. 

all  above  24x60.  60  cts.  per  sq.  ft. 

3.  All  cylinder  and  crown  glass  polished,  (137.) 
not  over  10x15  inches  square  =  150  sq.  in. 

2}i  cts.  per  sq.  ft. 
over  10x15,  and  not  over  16x24  =  384  sq.  in. 

4  cts.  per  sq.  ft, 
over  16x24,  and  not  over  24x30  =  720  sq.  in. 

6  cts.  per  sq.  ft. 
over  24x30,  and  not  over  24x60  =  1440  sq.  in. 

20  cts.  per  sq.  ft. 
all  above  24x60.  40  cts.  per  sq.  ft. 

4.  All  fluted,  rolled,  or  rough  plate-glass,  not 
including  crown,  cylinder,  or  common 
window-glass,  (139  a.) 

not  over  10x15  inches  square  =  150  sq.  in. 

^  ct.  per  sq.  ft. 
over  10x15,  and  not  over  16x24=  384  sq.  in. 
1  ct.  per  sq.  ft. 
over  16x24,  and  not  over  24x30  =  720  sq.  in. 
1}4  ct.  per  sq.  ft. 
all  over  24x30.  2  cts.  per  sq.  ft. 

all  weighing  over  100  lbs.  per  100  sq.  ft.,  to 
pay  an  additional  duty  on  the  excess  at 
the  same  rate,  (139  6.)* 
6.  All  unpolished,  cylinder,  crown  and  com- 
mon window-glass,  (138  a.) 
not  over  10x15  inches  square  =  150  sq.  in. 

1%  cts.  per  lb. 
over  10x15,  and  not  over  16x24  =  384  sq.  in. 

1%  cts.  perlb. 
over  16x24,  and  not  over  24x30  =  720  sq.  in. 

2=^ cts.  perlb. 

all  over  24x30.  2%  cts.  per  lb. 

All  glass  of  this  class  in  boxes  of  50  sq.  ft., 

as  nearly  as  sizes  will  permit,  now  known 

and  commercially  designated  as  50  ft.  of 

glass,  shall  be  entered  and  computed  as 

follows:  Single  thick,  weighing  not  over 

55  lbs.  of  glass  per  box,  as  50  lbs.  of  glass 

only,  (138  b.)    Double  thick,  weighing  not 

over  90  lbs.,  as  80  lbs.  of  glass  only.  But  in 

all  other  cases  the  duty  must  be  computed 

according  to  the  actual  weights  of  glass, 

(138  c.) 

cylinder,  unpolished,  but  corrugated,  dtbl. 

under  138,  (S.  S.,  5543.) 


Per  ct. 

Glass,  window-  and  plate-,  (continued)  : 

6.  Tinted  or  colored  window-glass,  in  sheets, 
for  mfg.  church  windows,  is  dtbl.  by  the 
sq.  ft.,  the  same  as  uncolored  glass  of  the 
same  kind,  (S.  S.,  1809.) 
Glauber's  salts,  (75.)  20 

Glazed  calf-skins,  (461.)  20 

Glaziers'  diamonds,  (687).  Free. 

Globes,  glass,  for  lamps  or  gas  jets,  (143.)  45 

papier-mache.  (472.)  30 

wood  ch.  val.,  (233.)  35 

other,  according  to  material. 
Glove-buttons,  brass,  with   shanks,  (216,  S,  S., 

5116.)  45 

Glove-cleaners,  (454,  S.  S.,  2169,  2586.)  25 

Gloves,  cotton,  knit,  with  small  stripes  of  colored 
wstd.  yarn  knit  in  for  ornament,  dtbl.  under 
363,  as  knit  goods,  part  wstd. 
Cotton,  lined  with  leather,  according  to  mate- 
rial of  ch.  val. 
lined  with  wool  flannel,  as  clothing,  etc., 

under  366,  (S.  S.,  4194.)   40  cts.  per  Ib.'and    35 
lined  with  wool  waste,  not  knit,  as  cloth- 
ing, etc.,  under  366,  (S.  S.,  318.)    40  cts.  per 
lb.  and  35 

made  on  knitting-machines  or  frames,  (322.)    35 
other,  (324  a.)  35 

hair,  animal,  (366.)  40  cts.  per  lb.  and    35 

kid  or  leather,  of  all  descriptions,  (436.)  50 

(See,  also,  Pt.  I.,  1875,  as  to  discriminations  in 
appraisements.) 
knit,  of  wool,  worsted,  or  hair,  dtbl.  under  363. 

{See  "  Woollen  knit  goods.") 
of  mixed  materials,  not  part  W.,  wstd.,  or  hair, 

according  to  comp.  mat.  of  ch,  val.  (823.) 
silk,  (383.)  50 

woollen  cloth,  (366.  S.S.,  2358)  40  cts.  per  lb.  and    35 
Glucose  or  grape  sugar,  (21.)  20 

burnt,  or  beer-coloring,  (117,  822,  S.  8.,  3732.)  50 

Glue,  common,  (1.)  20 

fish  or  isinglass,  (6.)  25 

stock,  hide  cuttings,  raw,  with  or  without  hair, 
and  all  other  glue  stock,  (511.)    Free. 
Glycerine,  crude,  brown  or  yellow,  of  the  sp. 
grav.  of  not  over  1^%  at  a  temperature  of 
60  degrees  Fahrenheit,  (4.)  2  cts.  per  lb. 

refined,  (5.)  5  cts.  per  lb. 

Goa-powder,  mixed  mat,  mfd.,  (93,  S.  S.,  4196.)        25 
Goats'  hair,  dress  goods  and  other  mfs.  of.    {See 
"Dress  Goods"  and  "  Worsteds.") 
unfit  for  combing  or  weaving,  cleaned   but 
unmfd.,  (717  a.,  S.  S.,  4108.)  Free, 

other.    {See  "  Wool.") 
Goats,  living,  (252,  Oct.  30, 1866,  A.  &  Co.)  20 

skins  of  Angora  goat,  raw,  without  the  wool, 
unmfd.,  (7196.)  Free. 

Chinese,  with  hair  on,  unmfd.,  (709,  S.  S., 
4685.)  Free, 

other,  raw,  (709.)  Free. 

Goat-skin  carriage  robes,  (435,  S.  S.,  3702.)  30 

rugs,  (378  c,  S.  S..  2825,  3063,  and  see  T.  D., 
99.)  40 

Goblets  of  flint  or  lime  glass,  plain,  (134.)  40 

cut  or  ornamented,  (135.)  45 

Gold,  articles  and  mfs.  of,  +  +  +,  (216.)  45 


*  See  rule  for  computing  duty  on  excess.  (S.  S.,  4532,)  in  which  the  Department  held,  that  "  where  the 
weight  of  such  glass  is  over  100  pounds  to  the  100  square  feet,  each  additional  pound  should  be  considered 
as  the  equivalent  of  a  foot,  and  duty  assessed  according  to  the  size  of  the  glass." 


SCHEDULE  OF  DUTIES. 


37 


rer  ct. 
Gold-beaters'  molds  and  skins,*  paper,  called 
"quetch  papier,"  (710.)  Free, 

bracelets,  (459,  S.  S.,  496.)  25 

bullion,  (666.)  Free, 

cabinets  of  coins  or  medals  of,  (669.)  Free. 

Chlor,  (92 )  25 

and  sodium  chlor,  (92.)  25 

coins,  (678.)  Free, 

dust,  (798.)  Free, 

embroideries,  +  +  +,  (216.)  45 

epaulets,  galloons,  laces,  knots,  stars,  tassels, 

and  wings  of,  (427  )  25 

foil,  for  dentists'  and  other  uses,  (216,  S.  S.,  2674.)    45 
galeries,  (216,  S.  S.,  4204.)  45 

galloons,  (427.)  25 

jewelry,  (459.)  25 

knots,  (427.)  .  25 

laces,  (427.)  25 

leaf,  (200.)  ?1.50  per  package  of  500  leaves, 

half  gold,  same  as  full  gold,  (200,  822,  April  2. 
1863,  N.  Y.) 
mfs.,  wholly  or  ptly.  of,  finished  or  not,  and 

+  +  +,  (216.)  45 

medals  of,  (740 )  Free, 

muriate  of,  (92.)  25 

old  and  unfit  for  use  without  re-mf,,as  bullion, 
under  666.    (T.  R.,  p.  60.)  Free, 

ores,  (752.)  Free, 

oxyd  of,  (92.)  25 

paper  in  any  form,  (216 )  45 

pens,  (216.)  .  45 

shell  or  gold  saucers,  for  painting,  (216,  May, 

1872.)  45 

size,  (711.)  Free, 

stars,  (427.)  25 

studs  with  settings,  (459,  T.  R.,  p.  587.)  25 

without  settings,  (459,  S.  S.,  496.)  25 

sweepings,  (798.)  Free, 

tassels,  (427.)  25 

watch-cases,  (494.)  25 

watch-chains,  (459,  S.  S.,  496.)  25 

watches,  (494.)  25 

wings  of,  (427.)  25 

Goloe  shoes,  galoches,  or  clogs,  of  leather,  (463.)      30 
of  wood,  (233.)  35 

Gomline,  as  albumen,  (496,  T.  R.,  p.  569.)      Free. 
Good  Hope  Cape,  act  repealing  discriminating 
duties  on  goods  from  beyond.  (See  S.  S.,  5495.) 
Goose-skins,  dressed,  feathers  removed  and  only 

down  left  on  pelt,  (450,  461,  822,  S.  S.,  4974.)  20 

Goring,  cotton,  or  cotton  ch.  val.,  except  when 
part  wool,  worsted,  or  hair,  (324  o.)  35 

wholly  or  partly  of  wool,  worsted,  or  hair,  (368.) 

30  cts.  per  lb.  and    50 
Gothenberg,  octagonal-shaped  iron.  {See  "  Iron.") 
Gouges,  mfs.  of  steel,  (216.)  45 

Gowns,  as  "  Clothing,"  according  to  material. 
Grain,  allowance  for  loss  in  exp..  (S.  S.,  3729.) 
brought  into  the  U.  S.  in  ordinary  road  vehicles 
by  Canadian  farmers  to  be  ground  in  mills 
owned  by  citizens  of  the  U.  S.,  under  regs.. 


Perct. 
not  to  be  deemed  importations  or  subject  to 

import  duties,  (Pt.  I.,  2338,  S.  S.,  5546.) 
Grain,  duty  on,  how  to  be  estimated,  (Pt.  I.,  1881.) 
bags  or  sacks,  American  or  foreign,  expt.  filled 
with  grain,  and  rtd.  empty,  under    regs.,t 
(049  and  Pt.  I.,  2184,  S,  S.,  4260,  5423).         Free, 
as  coverings  of  flaxseed,  (S.  S.,  88.) 
as  ships'  furniture.    (See  May  18, 1861,  and  S. 
S.,  634.) 
Grains,  tanned  or  tawed,  as  leather,  (461.)  20 

Paradise  or  amomum,  cr.,  (636.)  Free, 

not  cr.,  (94.)  10 

Graisse  adherente  or  encluit  adherente,  (837  b., 

S.  S.,  5144.)  20 

Grana  or  Granella,  cochineal,  (508.)  Free. 

GranadUla  wood,  (818.)  Free. 

mfs.  of,  (232.)  35 

Granite,  unmfd.  and  undressed,  (487  a.) 

81  per  ton. 
same,  hewn,  dressed,  or  polished,  (487  &.)  20 

Granville  lotion,  for  the  alcohol  contained  there- 
in, (103.)  82  per  gal.  and    25 
Granza  or  garance,  prepared  madder,  (547.)  Free. 
Grape  juice  or  pulp,  (301.)  20 
Grapes,  (299.)  20 
Grapes,  Malaga,  packed  in  sawdust,  imm.  tr,  of, 

under  1952,  (S.  S.,  3804.) 
Grape  sugar  or  glucose.  (21.)  20 

Grass,  articles  of,  +  +  +,  (395.)  30 

bags,  {see  "  Bags"  and  "  Bagging.") 
bonnets,  hats,  and  hoods,  (400.)  30 

braids,  etc.,  for  making  hats,  etc.,  (448.)  20 

cables  or  cordage,  tarred,  (344.)        3  cts.  per  lb. 
untarred,  (346.)  Z}4  cts.  per  lb. 

cloth,  (351.)  35 

flowers,  called  "  natural  grass  flowers,"  dried 

and  prepared,  (837  6..  S.  S.,  1739.)  20 

hooks,  (216.)  45 

mfs.  of,  +  +  +,  (395.)  30 

mats  and  matting,  floor-,  (432.)  20 

tea-,  (395,  S.  S.,  3635.)  30 

noils,  of  China-grass,  ramie,  or  sea-grass  comb- 
ed and  prep,  in  England,  (351,  S.  S.,  3470.)  35 
tea-mats,  (351,  S.  S.,  3635.)  35 
thread  of  same,  wound  on  spools,  (351,  S.  S., 

3621.)  85 

yarn  of  same,  (351,  S.  S.,  2133.)  35 

Grasses,  natural,  dried,  and  prepared,  and  called 
"  natural  grass  flowers,"  (837  b.,  S.  S.,  1739.)         20 
sisal-,  sunn-,  China-,  ramie,  or  sea-,  and  other 
like  fibrous  vegetable  substances,  -4-   +   -f, 
(333  6.)  815  per  ton. 

Spanish,  esparto,  and  other,  and  pulp  of,  for 
the  mf.  of  paper,  (691,  704  a.)  Free. 

Grasshopper  springs,  for  carriages,  (412.)  35 

Grease,  all  not  specified,!  (437,  S.  S.,  2422.)  10 

for  use  as  soap  stock  only,  +  -f-  -I-,  (712.)    Free, 
known  as  "  brown  grease,"  obtained  by  pres- 
sure from  wool  skins,  (437,  S.  S.,  1953.)  10 
Green,  French-,  dry  or  moist,  (87.)                             25 
mineral,  (87.)  25 


*  "An  article  stlyed  'gold  beaters'  skins,'  but  not  made  of  the  same  material  nor  adapted  to  the  same 
uses,  was  held  to  be  dutiable  as  a  manufacture  of  bladder."    (S.  S.,  3.52.) 

t  Bags  of  foregn  mf.  exp.  filled  with  flour  or  bran,  or  anything  else  than  American  grain,  and  rtd.  empty 
are  not  free  under  the  provision  of  the  7th  section  of  the  act  of  Feb.  8. 1875,  Pt.  1 ,  2184."    (S.  S.,  5423.) 

American  bags  exp.  filled  with  foreign  dye-woods,  ground  in  the  U.  S.,  are  dutiable  on  re-importation, 
(o,  o.,  ooll.) 

t  Bone  grease  included,  (S.  S.,  2422.)  Also  machinery  drippings,  (S.  S.,  3468,)  and  grease  part  fish-oil,  (S. 
S.,  3603.) 


38 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Green,  Paris-,  (87.)  25 

stone,  as  marble,  under  467,  (S.  S.,  278.) 
turtles,  (810.)  Free. 

Grenadines,  cotton,  as  cotton  cloth, 
silk  and  cotton,  according  to  material  of  ch. 

val.,  (823.) 
silk  in  piece,  (383.)  50 

Grindstones,  finished  or  unfinished,  (438.) 

$1.75  per  ton. 
Groats,  (837  b.)  20 

Ground-beau  oil,  (92.)  25 

beans  or  peanuts,  (304.)  1  ct.  per  lb. 

shelled,  (304.)  114  ct.  per  lb. 

Guano,  (505.)  Free, 

imitations  of,  (505,  S.  S.,  391.)  Free. 

Guano  Islands,  amendment  of  acts,  (20 Stat.,  p.  30.) 
Guarana  paste,  med.  prep.,  (93,  S.  S.,  1889.)  25 

Guava  jelly,  (302  6.,  S.  S.,  1762.)  35 

marmalade,  or  paste,  (302  a.,  S.  S.,  1762.)  35 

Guhr,  (215.)  20 

Guimauve,  Chamomile,  cr.,  (636.)  Free. 

not  cr.,  (94.)  10 

Guinea  grains,  grains  Paradise,  cr.,  (636.)      Free. 

not  cr.,  (94.)  10 

Guitars,  (4G9.)  25 

Guitar  strings  of  gut,  (671.)  Free. 

of  metal  and  silk,  (469,  S.  S.,  4453.)  25 

Gum,  amber,  (640.)  Free. 

Gum  elastic,  {see  "India-rubber.") 

Gums  and  gum-resins,  not  edible,  cr.,  and  -f  +  -H, 

(636.)  Free. 

same,  advanced  in  val.  or  condition  by  refining 

or  grinding,  or  by  other  process  of  mf.,  (94.)       10 
The  above  includes: 
Gums,  aloes,  ammoniac,  anime,  Arabic  and  Aus- 
tralian. 
Barbary,  bdellium,  and  benzoin  or  Benjamin, 
cape,  chicle,  copal,  and  cowrie, 
damar  or  dammar. 
East  India, 
frankincense. 

gamboge,  garbanum,  and  guaiac. 
Jeddo. 

mastic  and  myrrh, 
olibanum. 

sandarac,  Senegal,  shellac,  and  spruce, 
talc  and  tragacanth. 

perdu,  as  opium,  (120,  T.  R.,  p.  569.)       $1  per  lb. 

substitute,  burnt  starch,  dextrine,  or  British 

gum,  (19.)  1  ct.  per  lb. 

Gun-barrels,  (216.)  45 

forged  and  rough-bored  shot-,  (204.)  10 

Gun-blocks,  wood,  rough-hewn  or  sawed  only, 

(222.)  20 

Gun-cotton,  (439.) 

val.  not  over  20  cts.  per  lb.  6  cts.  per  lb. 

val.  over  20  cts.  10  cts.  per  lb. 

locks,  (216,  S.  S.,  4969.)  45 

Gunny  bags  and  gunny  cloth,  not  cotton  bagging, 
(341.) 
val.  at  not  over  10  cts.  per  sq.yd.  3  cts.  per  lb. 
val.  over  10  cts.  per  sq.  yd.  4  cts.  per  lb. 

same,  suitable  for  same  uses  as  cotton  bagging, 
(343.) 
val.  at  not  over  7  cts.  per  sq.  yd.  l]4ct.  per  lb. 
same,  val.  over  7  cts.  per  sq.  yd.       2  cts.  per  lb. 
as  extra  covers  for  coffee  sacks,  dtbl.,  (S.  S.,  3626.) 
and  gunny  cloth,  old  or  refuse,  fit  only  to  be 
remfd.,  (713,  S.  S.,  194.)  Free. 


Per  ct. 

same,  old  or  refuse,  to  be  used  in  making,  and 
fit  only  to  be  converted  into  paper,  (754  a.) 

Free. 
Gunpowder,  gun-cotton,  (Aug.  5, 1858.  N.  Y.,)  and 
all  other  explosive  substances  used  for  mi- 
ning, blasting,  artillery,  or  sporting  pps.,  (439.) 
val.  at  not  over  20  cts.  per  lb.  6  cts.  per  lb. 

val.  over  20  cts.  lo  cts.  per  lb. 

Guns,  all  sporting  breech-loading  shot-,  (203.) 
+  +  +,  (202.) 

plugs  and  nipples  for,  of  iron  and  steel,  (216.) 
Gun-stocks,  wood;  (222.) 
Gun- wads,  of  all  descriptions,  (440.) 
Gut,  cat-,  so-called,  or  whip,  unmfd.,  (672.)    Free. 
Gut-cord,  or  cat-gut  strings,  so-called,  fcr  musical 
insts.,  (671.)  Free. 

sayne,  gut-rope  or  whip-gut  strings  for  other 
pps..  (488,  S.  S.,  2637.) 
Gut  and  wormgut,  for  and  other  cord,  mfd. 


25 


or  not,  (714.) 
Guts,  salted,  (715.) 
Gutta-percha,  all  articles  of,  (441.) 

dress-shields,  (441.) 

in  smooth  sheets,  (441,  S.  S.,  889.) 

jewelry,  (459.) 

mfd.,  +  +  +,  (441.) 

unmfd.  or  cr.,  (716.) 
Gypsum  or  plaster  of  Paris,  calcined,  (477.) 

ground,  (477,  May  18, 1866,  Erie.) 

unground,  (628.)  Free. 


Free. 
Free. 


Free. 


35 
35 
S5 
25 

35 

20 

20 


HACKLES  or  hatchels,  (216.)  45 

Hsensel's  patented  essential  oils,  (99,  8.  S.,  5259.)      50 
Hair  Unmanufactured: 

all  kinds  of  animal,  +  +  +,  and  excepting 
such  as  is  provided  for  in  354  and  358  for 
combing  and  weaving,  (717  a.)  Free. 

Alpaca,  goat  and  other  like  animals,  accord- 
ing to  value  at  the  last  port  or  place  whence 
exported  to  the  U.  S.,  excluding  charges  at 
such  port,  viz. : 
val.  not  over  30  cts.  per  lb.,  (358  a.) 

10  cts.  per  lb. 
val.  over  30  cts.,  (358  6.)         12  cts.  per  lb. 

Angora  goat,  or  mohair,  same  as  above,  al- 
paca, etc., 

bristles,  (402.)  15  cts.  per  lb. 

calf-,  (717  a.)  Free. 

camels-,  noils  of,  (717  a.,  S.  S.,  2447.)  Free, 
raw,  (717  a.  S.  S.,  2429.)  Free. 

cattle-,  (717  a.)  Free. 

goat-,  common,  (717  a.)  Free 

hogs-,  (717  a.)  Free. 

horse-,  long  or  short,  (717  a.)    '  Free. 

human,  raw,  uncleaned.andnot  drawn, (444.)    20 
cleaned  or  drawn  but  not  mfd.,  (444.)  30 

(Chinese)  partly  cleaned,  (444.  S.  S.,  3353.)       30 

Yak,  (717  a.,  S.  S.,  4952.)  Free. 

Hair,  Manufactures  of  : 

all  mfs.  of,  +  +  +,  (445,  S.  S.,  1726.^  30 

alpaca,  goat,  or  other  animals,  all  cloaks, 
overcoats,  and  all  other  outside  garments 
of,  for  ladies  and  children,  and  goods  of  like 
description,  or  used  for  like  pps.  wholly  or 
ptly.  of,  (except  knit  goods.)  (367,)  45  cts.  per 
lb.  and  40 


SCHEDULE  OF  DUTIES. 


Per  ct. 


Hair,  manufactures  or  (eonttrnted): 

alpaca,   goat,   or  other  animals,   balmoral 
skirts,  or  skirting,  and  goods  of  like  descrip- 
tion, or  used  for  like  pps.,  wholly  or  ptly.  of, 
made  up  or  mfd.  (366,)  40  cts.  per  lb.  and 
animal-,  all  mfe.  wholly  or  ptly.  of,  +  +  +, 

and  not  part  wool,  (363,  a.) 

valued  at  not  over  30  cts.  per  lb.  (363  6.  and/.) 

10  cts.  per  lb.  and 

valued  at  over  30  and  not  over  40  cts.  (363  c.  and 

/.)  12  cts.  per  lb.  and 

valued  at  over  40  and  not  over  60  cts.  (363,  d. 

and  /.)  18  cts.  per  lb.  and 

valued  at  over  60  and  not  over  80  cts.  (363,  e. 

and/.)  24  cts.  per  lb.  and 

valued  at  over  80  cts.  (363,  g.) 

35  cents  per  lb.  and 
and  worsted  ornaments  for  hats,  etc.,  (368, 
S.  S.,  2893.)  30  cts.  per  lb.  and 

applications  for,  toilet  preps.,  (99.) 
bonnets,  hats,  and  hoods,  (400.) 
bracelets,  braids,  chains,  curls,  and  ringlets 

of,  or  ch.  val.  of  human  hair,  (442.) 
braids,  plaits,  laces,  and  trimmings  of,  for 
majiing  or  ornamenting  bonnets,  hats,  or 
hoods,  (448.) 
brushes  of,  (404.) 

calf-,  cloth,  wholly  or  ptly.  of  and  not  part  W., 
dtbl.  under  363,  at  same  rates  as  wstds.,etc. 
•      caps,  (400.) 

materials  for,  (448.) 
chains,  wholly  or  ch.  val.  of  human  hair,  (442.) 
cloth  known  as  "crinoline  cloth,"  (445.) 
known  as  "  hair  seating,"  (446.) 

30  cts.  per  sq.  yd.* 
of  similar  description  with  "crinoline,"  + 

+  +,(445.) 
of  similar  description  to  those  provided  for 
in  363  are  subject  to  same  duties  as  wstd. 
goods  under  that  paragraph, 
cords,  (383.)  30  cts.  per  lb.  and 

cosmetics  for,  (99.) 

cow-  or  calf-,  cloths  wholly  or  ptly.  of,  and  not 
part  W.,  are  dtbl.  under  363  at  same  rates 
as  worsteds,  etc. 
curled  of  hogs-,  for  beds  and  mattresses,  (717  6.) 

Free, 
of  other  animals,  for  beds  and  mattresses, 
(443.) 
curls,  of  human-,  (442.) 
dressings,  toilet  preps.,  (99.) 
dyes,  toilet  preps.,  (99.) 
frizzles  (curls),  of  human-,  (442.) 
galloons,  (368.)  30  cts.  per  lb.  and 

gimps,  (368.)  30  cts.  per  ib.  and 

human-,  bracelets,  braids,  chains,  curls,  ring- 
lets, and  rings  of,  or  of  which  it  is  the 
comp.  mat.  of  ch.  val.,  (442.) 
all  mfs.  of,  +  +  -f,  (444.) 


35 


20 


Perot 
Hair,  manupacturks  of  (contimied) : 

laces,  for  bonnets,  hats,  or  hoods,  (448.)  20 

for  upholstery-  or  other    pps.,  -\-    +    +, 
(368.)  30  cts.  per  lb.  and    60 

netting  of  human  hair,  foundation  for  wigs, 

(444,  S.  S.,  1539.)  35 

nets,  India-rubber  and  silk,  S.  ch  val.  (383, 
S.  S.,  3160.)  50 

silk,  (383.)  50 

wool,  wstd.,  or  hair,  (368.)  30  cts.  per  lb.  and    50 
oils,  (99.)  50 

or  head-nets.    {See  above,  "  Hair  nets.") 
pencils,  (447.)  30 

perfumeries,  exc.  alcoholic,  (99.)  50 

pins,  according  to  material, 
plaits,  for  bonnets,  hats,  or  hoods,  (448.)  30 

restoratives,  toilet,  (99.)  50 

rings  and  ringlets  of  human-,  (442.)  85 

seatings.    {See  above,  "  Cloth,"  etc.) 
selvedge  to  seatings.* 
switches  of  cotton-thread,  as  "  cotton-thread," 

under  318.  (S.  S.,  1039, 2824.) 
trimmings  for  bonnets,  hats,  or  hoods,  (448.)     20 
dress,  wholly  or  ptly.  of  alpaca-,  goat-,  or 
other  animal-.  (368.)  30  cts.  per  lb.  and    50 

watch-guards  of  human  hair,  (444,  S.  S.,  1603.)   35 
wigs,  human  hair,  (444,  S.  S.,  1366, 1539.)  S5 

Hake  sounds,  (515,  S.  S.,  1648.)  Free. 

Half-duck  for  sails,  as  sail-duck,  under  348,  (Nov. 

16, 1843,  N.  Y.)  30 

Half-goldleaf,  same  as  full  gold,  (200,  822,  April  2, 
1863,  N.  Y.)       $1.50  per  package  of  500  leaves. 
"  Half-stufT,"  pulp  for  paper,  (837  6.,  S.  S.,  1589.)       20 
Halter  chltins,  {see  "Chains.") 

Halter  rings,  as  saddlery,  (415.)  35 

Hamburg  edgings,  cotton  embroideries,  (325.)  40 

edgings,  appraisal  of,  (S.  S.,  3601.) 
Hames,  as  saddlerj',  (415.)  35 

Hammer-felt,  in  sheets  for  the  mf  of  piano-ham- 
mers, dtbl.  under  362  as  mf.  of  W.,  (S.  S.,4827.) 
molds,  dtbl.  under  177,  {see  "  Steel.") 
Hammers,  blacksmiths',  of  iron  or  steel,  (165.) 

2}4  cts.  per  lb. 
all  others,  (216.)  45 

Hams,  (254.)  2  els.  per  lb. 

Handbills,  lithographic,  as  printed  matter  under 

384,  (Oct.  9, 1861,  N.  Y.)  25 

Handbills,  printed,  all,  (384.)  25 

Handkerchiefs,  cotton,  hemmed.  (325.)  40 

in  the  piece  or  strip,  as  cotton  cloth. 

single,  but  not  hemmed,  (324  a.)  35 

linen,  (334.)  35 

linen  and  cotton  lace,  lace  ch.  val.,  (325,  S.  S., 

5474.)  40 

silk,  (383.)  50 

Handle  bolts  of  wood.  (782.)  Free. 

Handles  for  chests  and  drawers,  according  to 

materials. 
Handsaws,  (175.)  40 


*  The  question  decided  in  Wilklns  v.  Arthur,  and  acquiesced  in  by  the  Department  (S.  S.,  3597),  was  one 
of  dassificntiov.  eocx'lwnrely ,  based  upon  the  distinction  made  in  the  late  tariff  laws  between  settings  of  differ- 
ent widths,  and  had  no  relation,  whatever,  to  the  inclusion  of  the  selvedge  in  computing  the  number  of 
square  vards  for  the  assessment  of  duty  on  the  goods.  The  present  law  has  abolished  this  distinction  in 
classification,  and  imposed  the  same  rate  of  duty  upon  all  "hair  seating,"  without  regard  to  width.  The 
basis  of  the  decision,  therefore.no  longer  exists,  and  as  the  selvedge  on  these,  in  common  with  that  on  other 
goods,  is  certainly  dutiable,  the  principle  laid  down  in  an  analogous  case  by  a  ruling  of  the  Department.  May 
16, 1863,  seems  to'  me  to  be  applicable  here,  to  wit :  that  the  selvedge  being  "  an  integral  part  of  the  fabric, 
should  be  included  in  computing  the  width  to  ascertain  the  square  yard,"  for  the  purpose  of  estimating,  no< 
the  rate  of  duty,  but  the  amount  thereof  to  be  collected.— Editor. 


'40 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Hangers,  swords,  (207  6.)  35 

Hard  metal,  part  lead,  (189,  S.  S,,  3591.) 

2  cts.  per  lb. 
Hardware,  saddlery-,  coach-,  and  harness-,  (415.)    35 
all  other,  +  +  +,  (216.)  45 

Hares'  furs,  undressed  and  not  on  the  skin,  (450, 
Oct.  31,  1883,  Bait.)  20 

skins,  not  dressed,  (706.)  Free. 

Harmonicas,  or  mouth-organs,  with  full  octaves. 
(469,  S.  S.,  4859.)  25 

without  full  octaves,  as  toys  under  425,  (S.  S., 
3399, 4859.)  35 

Harmoniums,  large,  as  musical  instsT,  (469,  T.  R., 
p.  570,  S.  S.,  2418,  2869,)  {see  also  "  Mouth-Or- 
gans.")  25 

Harness,  (415.)  35 

furniture  and  hardware,  +  +  +,  (415.)  35 

Harps  and  harpsichords,  musical  insts.,  (469.)  25 

Harp-strings,  gut,  (671.)  Free. 

Hartshorn,  (36.)  20 

spirits  of,  so-called,  or  aqua  ammonia,  (34.)  20 

part  alcohol,  (118.)  50  cts.  per  lb. 

Hassocks,  portions  of  carpets  or  carpeting,  pay 
game  rates  as  carpeting  of  like  description, 
(378  6.) 
other,  (378  c.)  40 

Hat-bands,*  silk,  or  silk  eh.  val.,  (383.)  50 

bodies,  cotton,  (449.)  35 

wholly  or  ptly.  of  wool,  (362.) 
val.  not  over  80  cts.  per  lb.  35  cts.  per  lb.  and    35 
val.  over  80  cts.  per  lb.        35  cts.  per  lb.  and    40 
Hatchets,  (216.)  45. 

Hat-linings,  according  to  materials. 
Hats,  bonnets  and  hoods  of  straw,  chip?  grass, 
palm-leaf,  willow,  or   other  vegetable  sub- 
stance, or  of  hair,  whalebone,  or  other  ma- 
terial, +  +  +,  (400.)  30 
mme,  trimmed  with  silk  ribbon  and  artfl.  flow- 
ers, (363,  822,  S.  S..  2740,  2866.)  50 
feathers  and  flowers  for.  (429  6.)  50 
fur-felt,  silk  trimming  ch.  v.,*  (363,  S.  S.,  3542.)      50 
of  felt,  rosin,  etc.,  for  miners'  use,  (400,  S.  S., 

4735.)  30 

of  pith  covered  with  wstd.,  (400,  S.  S.,  4715.)  30 

pith  or  bamboo  ch.  v.,  lined  with  silk  and  cov- 
ered with  C.  or  L.,  (400,  S.  S.,  3557.)  30 
of  wool  or  part  wool  (363) : 
val.  at  not  over  30  cts.  per  lb.,  (363  b.  and  /.) 

10  cts.  per  lb.  aiid    35 
val.  at  over  30  and  not  over  40  cts.,  (363  c. 

and  /.)  12  cts.  per  lb.  and    35 

val.  at  over  40  and  not  over  60  cts.,  (363  d. 

and  /.)  18  cts.  per  lb.  and    35 

val.  at  over  60  and  not  over  80  cts.,  (363  e. 

and  /.)  24  cts.  per  lb.  and    35 

val.  at  over  80  cts.,  (363  g.)    35  cts.  per  lb.  and    40 
braids,  plaits,  flats,  laces,  trimmings,  tissues, 
willow  sheets,  and  squares,  used  for  making 
or  ornamenting,  (448.)  20 


Perct 
Hats,  ornaments  for,  of  hair  and  worsted,  (368, 
S.  S.,  2893.)  30  cts.  per  lb.  and    50 

braids,    cotton,    for    trimming,*   (448,   S.    S., 

5542.)  20 

fur,  (400.)  30 

leather,  (400.)  80 

silk,  (400.)  30 

sparterrie  for  making  or  ornamenting,  (792.) 

Free. 
Hatters'  irons,  cast,  (157.)  V4  ot.  per  lb. 

plush,  of  silk  or  of  silk  and  cotton,  (451.)  25 

Hat  trimmings  or  ornaments  of  brass  or  iron,  (216, 
S.  S.,  2551.)  45 

glass,  imitation  jet,  (458,  S.  S,,  2551.)  25 

Hat  wire,  {see  "  Wire.") 

Hautboys,  musical  insts.,  (469.)  25 

Haversacks,  leather,  (463.)  30 

Hawaiian  Islands.  Oil  and  bone,  the  production 
of  American  fisheries,  shipped  from  these 
islands  directly  to  ports  of  the  United  States, 
under  the  Hawaiian  flag,  exempt  from  dis- 
criminating duty  of  10  per  ct.,  under  treaty 
of  Dec.  20, 1849,  {see  Dec.  28,  1864,  to  Secy,  of 
State,  and  Dec.  31, 1864,  U.  S.  Consul,  Hono- 
lulu.) The  following  articles,  being  the  growth 
and  manufacture  or  produce  of  the  Ha- 
waiian Islands,  to  wit:  arrowroot;  castor 
oil;  bananas;  nuts;  vegetables,  dried  and 
undried,  preserved  and  unpreserved ;  hides 
and  skins,  undressed;  rice;  pulu;  seeds; 
plants ;  shrubs,  or  trees ;  muscovado,  brown, 
and  all  other  unrefined  sugar,  meaning 
hereby  the  grades  of  sugar  heretofore  com- 
monly imported  from  the  Hawaiian  Islands, 
and  now  known  in  the  markets  of  San  Fran- 
cisco and  Portland  as  "Sandwich  Island 
sugar;"  syrups  of  sugar-cane,  melado,  and 
molasses;  tallow,  (Pt.  I.,  2232,  and  2371  to 
2381,  S.  S.,  2962.)  Free. 

Hawaii,  mfs.  from,  must  be  of  native  mat.  to  be 

free  under  treaty,  (S.  S..  4202.) 
Hawaiian  sugar  above  No.  20,  D.  S.,  dtbl.,  (S.  S., 

3262.) 
Hawaiian  wool  skins,  W.  dtbl.,  (S.  S.,  3414.) 
Hay,  (273.)  %2  per  ton. 

knives,  (216,  March  30, 1865,  Boston.)  45 

tare  allowed  for  weight  of  wood  and  wire  used 
in  baling,  (S.  S.,  4932.) 
Hazel-nuts,  (305.)  2  cts.  per  lb. 

Heading-blocks,  (222.)  20 

bolts,  (761.)  Free. 

Headings  of  barrels,  casks,  etc.,  (233,  T.  R.,  p. 

592.)  35 

Headings  of  hogsheads,  casks.,  etc.,  wood  for, 

sawed  or  split  only,  (234,  S.  S.,  3863.)  20 

"  Heading-staves."  so-called,  (234,  S.  S.,  3863.)  20 

"  Head-linings  "  for  barrels,  (233,  S.  S.,  3903.)  35 

Head  or  hair-nets,  silk,  (383.)  50 

wstd.,  wool,  or  hair,  (368.)       30  cts.  per  lb.  and    50 


*  Under  the  ruling  of  the  U.  S.  Supreme  Court  in  Zimmerman  v.  Arthur,  referred  to  in  Department  de- 
cision, S.  S.,  5542,  it  is  doubtful  whetner  all  such  goods  of  whatever  material,  fit  for  hat-bands  exclusively, 
should  not  be  classified  under  448  at  a  duty  of  20  per  cent.  But-  it  will  be  observed  in  regard  to  the  very 
article  embraced  in  that  ruling,  {"cotton  hat-braids,")  the  former  provisions  in  both  the  cotton  schedule  and 
that  for  "hat  materials,"  for  braids  and  trimmings,  were  modified  by  the  words,  "not  otherwise  provided 
for,"  while  under  the  present  law  there  is  no  such  limitation  in  325  as  to  cotton  trimmings,  but  on  the  other 
hand  that  for  hat  materials  (448)  expressly  limits  its  operations  to  "materials  not  specially  enumerated  or 
provided  for  in  this  act."  The  question  then  arises  whether  in  this  limitation  of  the  word  "material  "such 
articles  or  materials  as  are  specially  enumerated  or  provided  for  in  the  act,  even  in  general  terms,  are  not  ex- 
cluded. And  query  whether  the  clause  "composed  of  straw,  chip,"  etc.,  was  not  intended  to  apply  to  the 
••hats,  bonnets,  and  hoods,"  rather  than  to  the  materials  embraced  in  this  paragraph ?— Editor. 


SCHEDULE  OF  DUTIES. 


41 


Per  ct. 
Healds,  old,  worn  out,  and  fit  only  for  re-mf., 

(837  a.,  S.  S.,  592.)  10 

Hedge  or  garden   shears,  f216.  March  30,  1865, 

Boston.)  45 

Hellebore  root,  or.,  (636.)  Free. 

not  or.,  (94.)  .  10 

Hemlock  bark,  cr,,  (636.)  Free. 

not  cr.,  (94.)  10 

extracts,  for  tanning,  (20.)  20 

lumber,  {see  "  Wood  "') 

seed  and  leaf,  or  conium  cicuta,  cr.,  (636.)  Free. 
not  cr.,  (94.)  10 

Hemp,  all  unenumerated  mfs.  wholly  or  ptly.  of, 
(hemp  ch,  val.,)  other  than  such  as  can  be 
measured  by  the  sq.  yd.,  (350,  July  2,  1862, 
Boston.)  35 

bagging  for  cotton  and  other  mfs.,  +  +  +,  suit- 
able to  the  uses  for  which  cotton-bagging  is 
applied,  wholly  or  in  part  ol  hemp,  (343.) 
val.  at  not  over  7  cts.  per  sq.  yd. 

114  ct.  per  lb. 

val,  over  7  cts.  2  cts.  per  lb, 

bagging  and  bags,  and  like  mfs.,  +  +  + ,  other 

than  above,  wholly  or  in  part  of  hemp,  (342.)    4Q 
baled,  no  tare  for  hemp  ropes  used  on  it,  (S.  S., 

4957.) 
bale  rope  of,  (350,  April  21, 1858,  N.  Y.)  35 

carpeting  of,  (377.)  6  cts.  per  sq.  yd. 

cloths  of,  other  than  above,  (see  "Linens.") 
cod-lines,  (350,  S.  S.,  1358.)  35 

half  duck,  for  sails,  as  sail-duck,  (348,  Nov.  16, 

1843,  N.  Y.  and  Boston.)  30 

Indian,  a  cr.  drug,  (630.)  Free, 

rags  for  making  paper,  (753  a.)  Free, 

sail-duck,  or  canvas  for  sails,  (348.)  30 

sash  cord.  (350,  S,  S,,  487.)  35 

seed,  (452.)  }(  ct.  per  lb. 

seed  oil,  (28.)  10  cts.  per  gal. 

sheetings,  (349.)  85 

sunn-,  or  brown,  (333  6.)  815  per  ton. 

tow  of,  or  codilla,  (330.)  SlO  per  ton, 

thread  for  mfg.  hat-braids,  (350,  S.  S.,  4317.)  35 

unmfd.,  Russia  and  other;  also  India,  Manila, 
and  other  like  substitutes  for  hemp,  (331,  Jan. 
4, 1871,N.  Y.)  $25  per  ton. 

unmfd.,  called  "  Italian  flax,"  but  really  hemp, 
(331,  Oct.  24, 1859.)  $25  per  ton. 

waste,  for  paper-stock,  (754.)  Free, 

yarns  of,  (335.)  35 

Henbane,  leaf,  cr.,  (636.)  Free. 

Henry's  fhagnesia,  (99.)  50 

Herrings,  (see  "  Fish.") 

Heva-yerba  or  Brazilian  tea,  (837  6.,  S,  S.,  3909.)        20 
Hide  cuttings,  raw,  with  or  without  the  hair  on, 
(511.)  Free. 

Hide  rope,  (718.)  Free. 

Hides,  ptly.  cured,  (837  6.,  S.  S.,  3464,)  20 

ptly.  tanned,  (461,  S.  S.,  4802.)  20 

raw,  hair  removed  by  liming,  (719  a.,  S,  S.,  3720,) 

Free, 
raw  or  uncured,  whether  dry,  salted,  or  pickled, 
(719  a.)  Free, 

tanned,  (see  "Leather.") 

walrus,  tanned,  but  not  dressed  and  finished, 
(461,S.  S.,  4888.)  20 

Hinge-blanks,  (164.)  2M  cts.  per  lb. 

Hinges  and  butts,  iron,  finished,  (164.) 

2)4  cts,  per  lb. 
bra«?s,  (216.)  45 

copper,  (216.)  45 


Per  ct. 

Hinges,  gold,  silver,  or  German  silver,  (216.)  45 

Hobby  horses,  toys  for  children,  (425.)  35 

Hob-nails,  (168.)  4  cts,  per  lb. 

Hods,  coal-,  metal,  (216.)  45 

Hoes,  iron  or  steel,  (216.)  45 

HofF,  Johann's  malt  extract,  (99,  S.  S.,  2867,  4834.)      50 
Hoffman's  anodyne,  (170.)        -  30  cts,  per  lb. 

Hogs'  hair,  curled. for  beds  and  mattresses,  (717  6,) 

Free, 
not  curled  or  mfd.,  (717  a.)  Free. 

Hogsheads,  empty,  (231.)  30 

Hollands,  brown,  (sec  "  Linens.") 
Hollow-ware,  cast-iron,  (157.)  V^  ct.  per  lb. 

same,  coated,  glazed,  or  tinned,  (201.) 

3  cts,  per  lb. 
other,  of  metal,  (216.)  45 

same,  if  coated,  glazed,  or  tinned,  (201.) 

3  cts.  per  lb. 
Hones,  and  whetstones,  (720.)  Free. 

Honey,  (274.)  20  cts,  per  gal. 

Honey-water,  cosmetic,  (99.)  50 

Hong-Kong  silver  dollars,  invoice  value  =  to  U. 

S.  gold  dollars,  (S.  S.,  3290.) 
Hoods,  for  men,  women,  and  children,  all,  +  +  -f.    30 
braids,  plaits,  flats,  laces,  trimmings,  tissues, 
willow  sheets  and  squares,  used  for  making 
OT  ornamenting  of,  (448.)  20 

Hoofs,  (512.)  Free. 

Hooks  and  eyes,  gilt  or  plated,  (210.)  35 

same  of  other  metals,  (216.)  45 

fish-,  (216.)  45 

reaping-  or  grass-,  (216.)  45 

Hoop-iron,  splayed  and  punched  in  lengths  for 
barrel-hoops,  dtbl,  under  154  b.,  (S,  S,,  5194,) 
(see  "Iron.") 
Hoops,  wood,  finished  for  use,  (233,  T.  R,,  p,  592, 
S,  S.,  3903.)  35 

iron,  (see  "  Iron,  mfs,  of,") 
Hoop  timber,  rough,  (234,  S,  S.,  3035.)  20 

round,  in  bark..  6  to  14  inches  diameter,  (734, 
S.  S.,  3627.)  Free. 

Hop  poles,  cedar  or  other,  unmfd.,  (722.)       Free. 
Hops,  (275,)  8  cts.  per  lb. 

roots  of,  for  cultivation,  (721.)  Free. 

Horn  combs,  (419.)  30 

Horn,  mfs.  of,  -f  +  -f ,  (399.)  30 

pith,  unmfd.,  (513,  S.  S.,  4786.)  *    Free. 

sizing,  (837  6.,  S,  S.,  4750,  4786,)  20 

plates  for  lanterns,  (399.)  30 

strips,  (513,  S.  S„  1229,)  Free, 

tips,  (513.)  ■     Free. 

Horns,  boat-,  and  post-,  brass  or  tin,  (469,  S.  S,, 

5217.)  25 

Horns  of  animals,  and  parts  of,  unmfd,,  (513.) 

Free, 
toy-,  (425.)  35 

Horse-clippers,  (216,  S.  S.,  5327,)  45 

shears,  (197,  S.  S.,  3195.)  35  . 

shoes,  iron  or  steel,  (162.)  2  cts,  per  lb. 

Horsehair,  unmfd.,  (717  a.)  Free. 

Horses,  living,  (252.)  20 

living,  of  immigrants,  other  than  "  teams,"  (252, 

S.  S.,  183,  1740,  2741.)  20 

teams  of,  (see  "Immigrants.") 
Horseshoe  Iron,  (see  "  Iron,") 

nails,  (168,)  4  cts,  per  lb. 

Hose,  leather,  (463.)  30 

of  rubber  and  textile  fabrics,  (453.)  30 

other,  (see  "  Hosiery.") 


42 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Hosiery,  cotton,  or  cotton  ch.  val.,  knit  by  hand, 
and  no  part  wool,  wstd.,  or  hair,  (323.)  40 

same,  wholly  cotton,  or  cotton  ch.  val.,  and  no 
part  wool,  wstd.,  or  hair,  fashioned,  narrowed 
or  shaped  wholly  or  in  part  by  knitting  ma- 
chines or  frames,  (323.)  40 
same,  wholly  of  cotton,  made  on  knitting  ma- 
chines or  frames  and  +  +,  (322.)  35 
cotton  emb,  with  wool,  (366,  S.  S.,  4124.) 

40  cts.  per  lb.  and    35 
silk,  (383.)  50 

silk  and  cotton,  S.  ch.  val.,  (383,  Oct.  26,  1867, 

and  Oct.  19th,  1868,  N.  Y.)  50 

wholly  or  ptly.  of  wool,  wstd.,  or  animal  hair, 
dtbl.  under  363,  {see  "  Worsteds.") 
Hour-glasses,  (143.)  45 

Household  effects  of  persons  or  families  from  for- 
eign countries,  which  have  been  in  actual 
use  abroad  by  them  not  less  than  one  year, 
and  not  intended  for  any  other  person  or  for 
sale,  (662,  see  T.  D.,  46,  and  S.  S.,  2724,  2768.) 

Free, 
not  merchandise,  ofcitizens  dying  abroad,  (757.) 

Free, 
furniture,  finished,  (230.)  35 

rough  or  in  piece,  (229.)  30 

Hubs,  for  wheels,  rough-hewn  or  sawed  only, 

(222,  S.  S.,  3863  )  20 

further  mfd.,  (233.)  35 

Huckabacks,  linen,  (334.)  35 

Human  hair,  and  mfs.  of,  {see  "Hair.") 
Human  skeletons  and  other  preps,  of  anatomy, 

(787.)  Free. 

Hungary  water,  cosmetic,  (99.)  50 

Hyacinth  bulbs,  (405,)  20 

Hydrate  of  potash,  (63,  S.  S.,  3940.)  20 

Hydriodate  of  potash,  (65.)  50  cts.  per  lb. 

Hydrobromic  acid,  (594.)  Free. 

Hydrocarbonate  of  lime,  same  as  whiting,  (45, 

July  27, 1866,  E.  G.,)  dry,  %  ct.  per  lb. 

ground  in  oil.  1  ct.  per  lb. 

Hydrocyanic  acid,  (594.)  Free. 

Hydrogen  peroxide,  (92.)  25 

Hydrometers,  (475.)  35 

Hygrometers,  (475,  S.  S.,  4826.)  35 

Hyoscyamia,  (92.)  25 

Hyoscyamus,  or  henbane  leaf,  cr..  (636.)       Free. 
Hypophospfiorous  solution  acid,  (594.)  Free. 

Hyposulphate  of  soda,  (92.)  25 


Ice,  (723.)  Free. 

Iceland  moss,  or.,  (636.)  Free. 

not  crude,  (94.)  10 

Illuminating  oil   if  product  or  preparation  of 
coal-tar,  (81,  83.)  20 

other  kinds,  essential,  expressed,  distilled,  or 

rendered,  (92.)  25 

petroleum  or  rock,  crude,  (837  a.)  10 

refined,  (837  b.)  20 

Illustrated  books,  maps,  and  charts,  +  +,  (384.)       25 

Imitation  ext.  of  madder,  (837  b.,  S.  S.,  4989.)  20 

jewelry,  entirely  of  metals,  for  hat  and  bonnet 

trimmings,  (216,  S.  S.,  5257.)  45 


Per  ct. 
Imitation,  or  mock  jewelry,  (459 )  2^ 

pearls  or  glass  beads  if  jewelry,  (459.)  25 

precious   stones,  of  glass  or  paste,  not  set, 

(420.)  10 

of  real  jet  articles,  (458,  S.  S.,  3197.)  25 

of  jet  other  than  above,  of  rubber,  (454,  S.  S., 

3197.)  25 

saffron,  (837  b.,  S.  S.,  3330.)  20 

Imitations,  or  models  in  papier  machfe  of  anatom- 
ical and  botanical  specimens,  (472,  S.  S  ,  1767.)    30 
Immediate   transportation  goods,  labelling  of, 
(S.  S.,  3812.) 
goods,  manifests  to  be  verified  by  collectors, 

(S.S.,  3882.) 
new  regs.,  (S.  S.,  4582.) 
of  plants  and  roots,  (S.  S.,  3726.) 
Immigrants'  effects,  to  wit: 

all  wearing  apparel,  in  actual  use,  and  other 
personal  effects*  (not  merchandise),  pro- 
fessional books,  implements,  instruments, 
and  tools  of  trade,  occupation,  or  employ- 
ment, of  persons  arriving  in  the  U.  S.  But 
not  to  include  machinery  or  other  articles 
•  impt.  for  use  in  any  mfg.  establishment  or  for 
sale,  (815,  T.  D.,  23,  46,  and  94.)  Free, 

books,  household  effects,  libraries  or  parts 
thereof,  in  use  of  persons  or  families  from  for- 
eign countries,  which  have  been  in  actual  use 
abroad  by  them  not  less  than  one  year,  and 
are  not  intended  for  other  persons  nor  for 
sale,  (662,  T.  D.,  23,  46,  and  94.)  Free, 

entry  by  others  than  owners,  (S.  S.,  4671.) 
from  Canada,  oath  on  entry,  (S.  S.,  4831.) 
teams  of  animals.t  including  their  harness  and 
tackle  and  the  w^agons  or  other  vehicles  drawn 
by  them,  actually  owned  by  persons  immi- 
grating to  the  U.  S.  with  their  families,  and 
in  actual  use  for  the  purpose  of  such  immigra- 
tion, under  regulations,  (642  &.,  and  see 
Regs.,  art.  384:  also  T.  D.,  23.  46,  and  94,  and 
S.  S.,  2388,  2724.)  Free, 

teams,  when  not  free  under  642  h.,  (S.  S.,  4136.) 
who  are,  (S.  S.,  3666.) 
Implements,  etc.,  as  above,  of  persons  arriving  in 
the  U.  S.,  (815,  and  notes.)  Free. 

Importations  by  mail,  (S.  S.,  3228,  3516.) 
of  not  o\  er  $100,  entry  of,  without  invoice  under 
1849  restricted,  (S.  S.,  4622.) 
Inclined  planes,  iron  for.    {See  "  Iron  bars.") 
Indecent  articles,  importation  prohibited,  (839, 

840,  and  Regs.,  art.  315.) 

India  hemps,  (331.)  $25  per  ton. 

madder  or  munjeet,  ground  and  prepared,  and 

extracts  of,  (547.)  Free. 

malacca  joints,  as  canes,  unfinished,  (409,  July 

7, 1865,  Boston.)  20 

the  same,  not  further  mfd.  than  cut  into  suitable 
lengths  for  the  mfs.  into  which  they  are  in- 
tended to  be  converted,  (725.)  Free. 
Indian  corn  or  maize,  (263.) 

10  cts.  per  bush,  of  56  lbs. 
goods  for  presents,  soiivenirs,  or  mementoes, 

no  longer  free,  (S.  S.,  376.) 
hemp,  crude  drug,  (636.)  Free. 


*  Personal  effects  of  immigrants  must  be  imported  within  six  months  before  or  after  the  owner's  arrival. 
(S.  S.,  1296.)  ^ 

t  Held  not  to  apply  to  trotting  horses  used  as  such  in  Canada,  and  of  high  value  for  their  speed,  and 
brought  thence  by  an  immigrant  to  be  used  here  for  the  same  purpose,  (S.  S.,  1740.) 


SCHEDULE  OF  DUTIES. 


43 


Per 

Indian  meal,  (265.)         10  cts.  per  bush,  of  48  lbs. 

peltries  or  other  proper  goods  and  effects  of 
whatever  nature,  of  Indians  passing  or  re- 
passing our  northern  boundary,  if  not  in 
bales  or  other  large  packages  unusual  among 
them,  (836.)  Free. 

red,  (87.) 
India-rubber,  as  follows,  to  wit : 

crude  and  milk  of,  (724.)  Free. 

in  colored  sheets  or  cakes,  for  dentists'  use,  ptly. 
vulcanized,  but  requiring  further  mf.  to  fit  it 
for  use,  (454,  S.  S.,  3966.) 

in  para  sheets,  cakes,  or  other  forms,  advanced 
beyond  crude,  but  not  vulcanized  in  any  de- 
gree, or  otherwise  mfd  ,  (454,  S.  S.,  3966.) 

rolled  in  sheets  of  uniform  width  and  thick- 
ness, partially  mfd.,  (454,  S  S.,  3966.) 

rough  sheets  of,  crude,  (724,  S.  S.,  3'^18.)      Free. 

strips  or  cords  of,  slightly  colored,  for  mf.  of 
webbing,  artificial  flowers  and  other  articles, 
(454,  S.  S.,  3625.) 
India-rubber  3fanufaetur€S,  viz. : 

India-rubber  and  cotton  belts,  (453,  S.  S.,  3212.) 
and  cotton  cloth,  prep,  with  carbolic  acid  for 

med.  pps.,  (93,  S.  S.,  4531.) 
and  cotton  mfs  ,  C.  ch.  val.,  dtbl.  at  highest 

rates  on  cottons  of  like  character,  (823-4.) 
and  cotton  mfs.,  rubber  ch.  val.,  (453.) 
and  silk  mfs.,  S.  ch.  val.,  (383, 823.) 
and  silk  mfs.,  rubber  ch.  val.,  (453.) 
arctic  boots  and  shoes,  so-called,  of  rubber 

and  wool,  (367,  S.  S.,  1530.)  45  cts.  per  lb.  and 
articles  wholly  of,  +  4-  +,  (454.) 
bags  or  pouches,  wholly  of,  thick  and  solid 

enough  for  inflation  with  gas,  (454,  S,  S., 

1414,  1865,  5390.) 
bags  or  pouches,  small,  for  mf  of  toy  balloons, 

(454,  S.  S.,  1865.) 
balloons,  complete,  for  toj's,  (425  S.  S.,  5390.) 
balloons,  and  wooden  whistles  for,  not  at- 
tached, but  packed  in  same  cases  with,  (425, 

S.  S.,  5390.) 
balls,  hollow,  decorated  and  painted  in  colors, 

as  toys,  (425,  S.  S.,  2880.) 
balls,  solid,  for  children,  from  %  inch  to  2^ 

inches  diameter,  as  toys,  (425,  S.  S.,  688.) 
balls,  larger  sizes,  wholly  of  rubber,  not  chil- 
dren's toys,  (454,  S.  S.,  688.) 
bathing  dolls,  (425,  S.  S.,  3394.) 
belting,  or  endless  belts,  rubber  and  cotton, 

(453,  S.  S.,  3212.) 
boots,  {see  below,  "  India-rubber  shoes,"  etc.) 
bougies,  rubber  ch.  val.,  (453.) 
braces,  rubber  ch.  val.,  (453.) 
catheters,  rubber  ch.  val.,  (453.) 
cloth,  cotton  foundations,  C.  ch.  val.,  (324  a., 

823.) 
tame,  rubber  ch.  val.,  (453.) 
same,  linen  foundations,  according  to  comp. 

mat.  of  ch.  val.,  (823.) 
dolls,  (425.) 

bathing  and  whistling.  (425,  S.  S.,  3394.) 
fabrics,  wholly  or  ptly.  of,  +  +  +,  (453.) 
glove-cleaners,  (454,  S.  S.,2586.) 
gusset-web,  silk  ch.  val.,  (383,  S.  S.,  3696.) 


ct. 


25 


25 


25 


25 


25 


Per  ct. 


India-rubber  manufactures  {continued) : 

inhalers,  according  to  corap.ch.  val.,  (823.) 
injection  bags  or  syringes,  metal  plated  ch, 

val.,  (210.) 
same,  metal  other  than  gilt  or  plated  ch.  val., 

(216.) 
jet  imitations  of"  rubber  jewelry,"  so-called, 

(458,  8.  S.,  1605.) 
mfs.  of  rubber  and  cotton,  C.  ch.  val.,  dtbl.  at 
highest  rates  on  cottons  of  like  description, 
(823-4.) 
mfs.  wholly  of,  not  fabrics,  -f  -|-  +,  (4.54.) 
match  boxes,  with  sides  fastened  by  small 

brass  pins  or  nails,  (454,  S.  S.,  4829.) 
mats,  not  wholly  vegetable,  (378  c,  S.  S.,  656.) 
made  of  old  rubber  boots  and  shoes,  (454, 
S.  S.,  4252.) 
nipple-shields,  rubber,  glass,  and  metal,  ac- 
cording to  mat.  of  ch.  val.,  (823.) 
nipples,  all  rubber,  (454.) 
old  springs,  only  fit  for  remf.,  (454,  S.S.,  2046.) 
pessaries,  (454.) 
pouches  or  bags,  {see  above,  "  India-rubber 

bags,"  etc.) 
pouches,  tobacco,  (all  rubber,)  for  holding 

chewing  tobacco,  (454,  S.  S.,  3766.) 
same,  part  iron,  iron  ch.  val.,  (216.) 
same,  of  larger  size,  for  holding  smoking  to- 
bacco, (476,  S.  S.,  4258.) 
setons,  (453.) 

shoes  and  boots,  wholly  of,  (455.) 
same,  differing  from   the   ordinary  only  in 
having  felted  linings,  part  wool,  (455,  S.  S., 
1536.) 
same,  "  Arctic-, '  so-called,  {see  above,  "  India- 
rubber  Arctic  boots  and  shoes.") 
shoes  and  boots,  old  and  fit  only  for  remf., 

(455,  S.  S.,  5589.) 
stomach-tubes,  (453.) 

surgical  appliances  wholly  or  ptly,  of,  dtbl. 
as  rubber  mfs.  or  fabrics  according  to  char- 
acter, under  453  or  454,  (S.  S.,  5520.) 
textile  fabrics,  scraps  of,  +  -h,  as  rags,  (481, 

S.  S.,  5620.) 
webbing,  (495,  S.  S  ,  4220.) 
whistling  dolls,  {see  above,    "India-rubber 
dolls.") 
India,  camels'  hair,  or  cashmere  shawls,  (367,  S. 
S.,  1535.)  45  cts.  per  lb.  and 

Indigo,  real  and  artificial,  (537.)  Free, 

auxiliary,  as  zinc-dust,  (837  6.,  S.  S.,  3428.) 
carmined,  (22.) 
other  extracts  of,  (22.) 
paste,  (22.) 

powdered  but  not  carmined,*  (537,  S.  S.,  3592.) 

Free. 
Indigotine,  or  pulv.  carmined  indigo,  (22,  S.  S., 

3953.) 
Infusions,  all  known  as  non-alcoholic  med.  prejw., 

+  +  +,  (92.) 
Ingots  or  cogged  ingots,  iron  or  steel,  for  tires  and 
wheels  for  railway  pps.,  (179  b.)   2  cts.  per  lb. 
others  of  steel,  dtbl.  under  177,  {see  "Steel.") 
Ink-bottles,  stone-ware,  cream-colored  or  glazed, 

(127,  S.  S.,  3276.) 
Inks  of  all  kinds,  and  ink-powders,  (456.) 


25 


25 


55 


*  "  Care  must  be  taken  in  classifying  indigo  to  distinguish  between  indigo  which  has  been  merely  ground 
and  the  carmined  indigo,  which  under  the  law  is  subject  to  duty,"  (S.  S.,  3592.) 


44 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Ink-stands,  china  or  earthen-ware,  plain,  (126-7.)    55 
same,  decorated,  (125.)  60 

glass,  as  other  glass-ware,  according  to  quality 

and  class, 
glass  and  other  materials,  according  to  comp. 

mat.  of  ch.  val.,  (823,  S.  S.,  3377.) 

porcelain,  plain  white,  (126.)  55 

gildedor  ornamented,  (125.)  60 

wholly  of  gilt  or  plated  metal,  (210.)  35 

wholly  of  other  metal,  (216.)  45 

Insect-powder,  (837  b.,  S.  S.,  2364.)  20 

Insects,  dried,  med.,  or,  (636,)  Free. 

not  cr.,  (94.)  10 

Insertings,  cotton,  (325.)  40 

thread  or  linen,  (337.)  30 

Institutions,*  educational,books,maps,charts,  not 
more  than  2  copies  in  one  invoice ;  (660.)  rega- 
lias, gems,  statues,  statuary  and  specimens  of 
sculpture,  sp.  impt.  in  good  faith,  for  the  use, 
or  by  order  of  any  college,  academy,  school, 
or  seminary  of  learning,  (771.)  Free, 

national,  works  of  art,  impt.  expressly  for  pres- 
entation to,  (819  5.)  Free, 
philosophical  and  scientific  apparatus,  instru- 
ments, and  preparations,  statuary,  casts  of 
marble,  bronze,  alabaster,  or  plaster  of  Paris, 
paintings,  drawings,  and  etchings,  sp.  impt. 
in  good  faith,  for  the  use  of  any  institution 
incorporated  or  established  for  religious, 
philosophical,  educational,  scientific  or  liter- 
ary pps.  and  not  intended  for  sale,  (759.) 

Free. 
Instruments,  musical,  all,  (469.)  25 

finished  indispensable  parts  of,  (469,  S.  S.,  4453.)  25 
same,  small,  for  use  in  concert,  (469,  S.  S.,  3894.)  25 
same,  small  and  cheap,  for  children's  toys,  (425, 

S.  S  ,  3765.)  35 

same,  usual  cases  for,  same  duty  as  instruments, 

(S.  S.,  3155.) 
strings  for,  of  gut,  (671.)  Free, 

strings  for,  metal  and  silk  completed,  (469,  S. 

S.,  4453.)  25 

philosophical,  (475.)  35 

same,  and  scientific,  sp.  impt.,  (see"  Academies " 

and  "  Societies.") 
professional,  of  immigrants,  {see"  Immigrants.") 
Insulators  for  use  in  telegraphy  or  other,  accord- 
ing to  material. 
Integuments  of  animals,  -f  +  +,  (655.)  Free. 

Internal  revenue  taxes,  etc.,  on  cigars,  snuff,  and 

tobacco,  (861-866.) 

Inventions,  models  of,  but  no  article  or  articles 

shall  be  deemed  a  model  which  can  be  fitted 

for  use,  (743.)  Free. 

Invoice  declarations,  agents  must  have  power  of 

atty.  to  sign,  etc.,  (S  S.,  3942.) 
Invoices,   consular  authentication   in   Canada, 
(S.  S.,  4177.) 
consular  certificate  of  values,  (S.  S.,  4065.) 
substitution  of,  after  entry,  (S.  S.,  4270.) 
verification,  regs.,  (S.  S.,  2750,  3120.) 
values  of  pro  forma  invoice,  binding  on  im- 
porter. (S.  S.,  4456.) 
in  what  currency  to  be  made  out,  (1840.) 
same,  rules  when  made  out  in  depreciated  cur- 
rency, (1865,  also  post.  Part  IV.,  p.  8.) 


Per  ct. 
para- 


Invoices,  new  forms  of  declarations  to, 
graphs  849-852.) 
when  not  required  for  impts,  of  not  over  $100, 

(S.  S.,  4622.) 
when  and  how  goods  covered  by  one  invoice 
may  be  entered  in  part  for  exportation  and 
part  for  consumption,  (S.  S.,  5341.) 
lodate  of  potash,  (65.)  50  cts.  per  lb. 

Iodide  of  potash,  (65.)  50  cts.  per  lb. 

Iodine,  cr.,  (538.)  Free, 

resublimed,  (23.)  40  cts.  per  lb. 

salts  of,  (92.) 
Iodoform,  (108.)  $2  per  lb. 

Ipecac  or  ipecacuanha,  (514.)  Free. 

Iridium,  (614.)  Free. 

Iris  or  orris  root,  cr.,  (636.)  Free. 

pulverized  dentifrice,  (99.) 
Ikon,  chemicals,  etc.,  of,  viz.  : 
acetate  of,  (92.) 
carbonate  of,  (837  b.) 
chromate  of,  or  chromic  ore,  (214.) 
color  of  lac,  as  varnish,  (119,  S.  S.,  2039.) 
liquor,  (92.) 

oxide  of,  med.  prep.,  (93.) 
or  colcothar,  dry,  as  a  paint,  (87,  S.  S.,  2961, 
4914.) 
as  a  polishing  powder,  (479.) 
powder,  so-called,  or  wire  reduced  to  a  fine 
powder  by  hydrogen,  med.  prep.,  (93,  S.  S., 
1747.) 
reduced  by  hydrogen,  other  than  the  above,  (93, 

S.  S.,681.) 
sulphate  of,  green  vitriol,  or  copperas,  (52.) 

^is  ct.  per  lb. 
sulphuret  of,  or  sulphur  ore,  in  its  natural  state, 
containing  not  more  than  Z]4  per  ct.  of  cop- 
per, (144.)  75  cts.  per  ton. 
But  sulphur  ore  containing  more  than  2 
per  ct.  of  copper  must  pay  in  addition  to 
the  above  rates  for  the  copper  it  contains, 
(144  c )  2]4  cts.  per  lb. 
Iron,  unmanufactured,  viz.: 
Band-,  hoop-,  scroll-,  or  other  iron,  -f  -f,  not  over  8 
inches  wide,  (154  a.) 
not  thinner  than  No.  10  wire  gauge. 

1  ct.  per  lb. 
thinner  than.  No.  10,  and  not  thinner  than 
No.  20,  wire  gauge.  l^^j  ct.  per  lb. 

thinner  than  No.  20,  wire  gauge. 

li*c  ct.  per  lb. 

provided,  that  all  articles,  -I-  -F  +,  (whether 

wholly  or  ptly.  mfd.,)  made  from  sheet, 

plate,  hoop,  band,  orscroll  iron,  or  of  which 

either  of  these  shall  be  the  mat.  of  ch.  val., 

shall  pay,  in  addition  to  the  duty  on  such 

iron,  (154  b.)  J4  of  a  ct.  per  lb. 

Bar-,  rolled  or  hammered,  excepting  charcoal  iron, 

as  follows : 

flat,  not  under  1  inch  wide,  nor  under  %  inch 

thick,  (148  a.)  r"a  ct.  per  lb, 

flat,  under  1  inch  wide,  or  under  %  inch 

thick,  (148  b.)  l-iV  ct.  per  lb. 

round,  not  under  %  inch  diameter,  (148  a.) 

1  ct.  per  lb. 

round,  under  %"  inch,  and  not  under  /g  inch 

diameter,  (148  b.)  1^^  ct.  per  lb. 


25 


25 


25 


*  The  sale  or  distribution  of  articles  imported  free  under  660  or  771,  subjects  them  to  seiiiure  and  forfeiture, 
(S.  S.,  3186.    See  same  for  form  of  oath.) 


SCHEDULE  OF  DUTIES. 


45 


Per  ct, 

Iron,  unmanufactured  (continued) : 

round,  in  coils  less  than  /g  inch  diameter, 

(loO-)  lA  ct.  per  lb. 

round,  in  rods  less  than  /g  inch  diameter, 

(150.)  li^ct.  perlb. 

square,  not  under  %  inch  square,  (148  a.) 

1  ct.  per  lb. 
gquare,  under  %  inch  square,  (148  6.) 

li^ft  ct.  perlb. 
bars  or  shapes  of  rolled  iron,  +  +  +,  (150.) 

1 A  ct.  per  lb. 
forgings  of  iron  or  forged  iron,  of  whatever 
shape,  or  in  whatever  stage  of  mf.,  -t-  +  +, 
(167.)  2}4  cts.  per  lb. 

provided,  that  all  iron  in  slabs,  blooms,  loops, 
or  other  forms,  less  finished  than  iron  in  bars, 
and  more  advanced  than  pig  iron,  (except 
castings,)  shall  be  rated  as  iron  in  bars,  and 
pay  duty  accordingly,  and  none  of  the  above 
shall  pay  a  less  rate  of  duty  than  35  per  ct. 
ad  valorem,  (148  c.)  35 

provided  further,  that  all  iron  bars,  blooms,  bil- 
lets, or  sizes  or  shapes  of  any  kind,  in  the  mf. 
of  which  charcoal  is  used  as  fuel,  shall  be 
subject  to  a  duty  of  (148  d.)  $22  per  ton. 

also  provided,  that  on  all  iron  bars,  rods,  or  strips 
of  whatever  shape,  and  on  all  iron  bars  of  ir- 
regular shape  or  section,  cold-rolled,  cold-ham- 
mered, or  polished  in  any  way,  in  addition  to 
the  ordinary  process  of  hot-rolling  or  ham- 
mering, there  shall  be  paid  besides  the  rates 
imposed  on  such  ordinarily  hot-rolled  or 
hammered  iron,  (177  d.) 

K  of  a  ct.  per  lb.  in  addition. 
Boiler  or  other  plate-,  sheared  or  unsheared,  and 
skelp-iron,  sheared  or  rolled  in  grooves,  (151a.) 
IM  ct.  per  lb. 
The  same,  galvanized  or  coated  with  zinc  or 
spelter,  or  other  metals,  or  any  alloy  of  those        j 
metals,  (151  c.) 
%  of  a  ct.  per  lb.  additional  =,  2  cts.  per  lb. 
bar-,  of  mixed  grades;  the  proportion  subject 
to  higher  rate  must  be  considerable  to  sub- 
ject the  whole  invoice  to  the  higher  rate,  (S. 
S.,5436.) 
bar-ends,  dtbl.  as  bar-iron  under  148,  (S.  S.,  3624.) 
billets, 
blooms, 
loops, 
slabs,  and 

other  forms  of  iron  (except  castings,)  less  fin- 
ished than  iron  in  bars,  and  more  advanced 
than  pig-iron,  to  be  rated  as  iron  in  bars, 
and  pay  duty  accordingly,  but  in  no  case  less 
than  35  per  ct.,  (148  c.)  35 

all  bars,  blooms,  billets,  or  sizes  or  shapes'  of 
,  any  kind,  in  the  mf.  of  which  charcoal  is 
used  as  fuel,  is  subject  to  a  duty,  (148  d.)  of 

822  per  ton. 
Charcoal,  {see  last  item  above.) 
'Iron  dirt,"  so-called,  i.  e.,  the  rust  and  scalings 
impt.  with  old  scrap-iron,  no  allowance  for 
weight  of,  (S.  S.,  4881.) 
flat,  with  longitudinal  ribs  for  the  mf.  of  fenc- 
ing, (180  5.)  ,«j  of  a  ct.  per  lb. 
forgings  of,  or  forged  iron,  of  whatever  shape 
or  stage  of  mf.,  +  +  +,  (167.)    2y^  cts.  per  lb. 
forgings  of,  for  vessels,  steam-engines,  and  lo- 
comotives, or  pts.  thereof,  weighing  not  less- 
than  25  lbs.  each,  (163.)  2  cts.  per  lb. 


Per  ct 

Iron,  unmanufactured  (continued): 

gas-strips,  rolled  in  pieces  17  to  18  feet  long,  8 
inches  wide  and  i%  inch  thick,  (150,  S.  S., 
1437.)  li=bct.  perlb. 

hammered  forgings  from  scrap,  (167,  S.S., 4898.) 
2>^  cts.  per  lb. 
hoop-,  cut  into  lengths  for  hoops,  but  not  fur- 
ther mfd,,  classified  as  hoop-iron,  (S.S.,  274.) 
hoop-,  (see  above,  "  Band,"  etc.) 
horseshoe,  and  all  similar  iron,  should  be  clas-  . 
sified  as  bar-,  or  flat-,  according  to  size  under 
148,   regardless   of  length,   designation,   or 
quality,  (S.  S.,  1587.) 
kentledge,  (145.)  ,3^  of  a  ct.  per  lb. 

manganese-,  as  "  spiegeleisen,"  (145,  S.  S.,  1991.) 
A  of  a  ct.  per  lb. 
moisic,  dtbl.  as  other  iron  of  like  condition, 

grade,  or  stage  of  mf.,  (Pt.  I.,  2183.) 
new  pieces  of,  not  dtbl.  as  scrap,  but  as  iron  of 
the  description  from  which  it  is  taken,  (S.  S., 
302.) 
octagonal  bar  iron,  (150,  S.  S.,  1790.) 

li%  ct.  per  lb. 
octagonal-shaped,  from  GothenberM:,  (150,  S.  S., 
364.)  li=^ct.  perlb. 

ore,  including  manganiferous  iron  ore,  and  the 
dross  or  residuum  from  burnt  pyrites,  (144  a.) 
75  cts.  per  ton. 
ore,  sulphur-,  as  pyrites,  or  sulphuret  of  iron  in 
its  natural  state,  containing  not  over  3J^  per 
ct.  of  copper,  (144  b.)  75  cts.  per  ton. 

but  ore  containing  more  than  2  per  ct.  of  cop- 
per pays  in  add.  to  above  rate  for  the  cop- 
per it  contains,  (144  c.) 

2}4  cts.  per  lb.  add. 
ores,  no  allowance  for  moisture  under  former 

laws,  (S.  S  ,  4183.) 
pig-,  (145.)  •  ^^  of  a  ct.  per  lb. 

pig-,  or  in  castings,  not  included  in  provisions 

of  834,  (S.  S.,  4941.) 
plate,  (see  below  "vSheet,"  etc.,  also  "Boiler  or 

other  plate,"  above.) 

railway  bars,  weighing  over  25^1)8.  to  the  yard, 

(146.)  jTj  of  a  ct.  per  lb. 

railway  bars,  part  steel,  weighing  over  25  lbs. 

to  the  yard,  (147.)  $17  per  ton, 

rods,  tare  for  weight  of  bands  securing,  (S.  S^ 

3513.) 
rolled,  in  bars  or  shapes,  +  -f  -f,  (150.) 

1 1%  ct.  per  lb, 
round,  in  coils  or  rods,  less  than  /^  inch  diame- 
ter. (150.)  li^cct.  perlb. 
scrap-,  wrought  or  cast,  (145.)    ^%  of  a  ct.  per  lb. 
but  nothing  deemed  scrap-iron  except  waste 
or  refuse  iron  that  has  been  in  actual  use, 
and  is  fit  only  to  be  re-mfd.,  (115.) 
scroll,  (see  above,  "  Band,"  etc.) 
Sheet-,  or  plate-,  other  than  above  specified,  viz. : 
common  or  black,  thinner  than  1]^  inch,  and 
not  thinner  than  No.  20  wire  gauge,  (151  6.) 
li*a  ct.  per  lb. 
thinner  than  No.  20  and  not  thinnerthan  No. 
25  wire  gauge,  (151  b.)               1  ^%  ct.  per  lb. 
thinner  than.  No.  25,^and  not  thinner  than  No, 
29  wire  gauge,  (151  &.)               1 ,"«  ct.  per  lb. 
thinner  than  No.  29  wire  gauge,  (151  6.) 
all  the  above  when  cold-rolled  and  pickled 
or  cleaned  by  acid  or  otherwise,  must  pay, 
in  a^ditioa  to  tbe  above  rates,  (152  6.) 

14.  ct.  perllh. 


46 


SCHEDULE  OF  DUTIES 


Per  ct. 
Iron,  unmanufactured  (continued) : 

all  commercially  known  as  common  or  black 
tagger's  iron,  in  boxes,  bundles,  or  other- 
wise, (151 6.)  30 

same,  cold-rolled  and  pickled,  or  cleaned  by 
acid  or  otherwise,  (152  6.)  ]4  ct.  per  lb.  aud    30 

corrugated  or  crimped,  (153  b.)    lj*o  ct.  per  lb,    ♦ 

polished,  planished,  or  glanced,  by  whatever 
name  designated,  (152  a.)        2\^  cts.  per  lb. 

•  plate-,  or  tagger's  iron,  all,  (except  the  above 

polished,  or  glanced,)  cold- rolled  and 
pickled  or  cleaned  by  acid  or  otherwise, 
pays,  in  addition  to  the  duty  imposed  on  the 
corresponding  gauges  of  common  or  black 
sheet  or  tagger's  iron,  (152  b.) 

}4  of  a  ct.  per  lb.  additional, 
or  plate-,  all  articles,  +  +  +,  (whether 
wholly  or  ptly.  mfi.,)  made  from  sheet, 
plate,  hoop,  band,  or  scroll  iron,  or  of  which 
either  of  these  shall  be  the  material  of  ch. 
val.  must  pay  in  addition  to  the  duty  on 
such  iron,  (154  b.) 

%ot  a,  ct.  per  lb.  additional, 
sheets  and  plates,  galvanized,  or  coated  with 
zinc,  spelter,  or  other  metals,  or  any  alloy 
thereof,  excepting  tin  plates,  terne  plates, 
and  tagger's  tin,  pay  in  addition  to  the  duties 
thereon  when  not  so  covered,  (151  c.) 

%  of  a  ct.  per  lb.  additional. 

sheets  or  plates,  or  tagger's  iron,  coated  with 

tin  or  lead,  or  with  a  mixture  in  part  of  these, 

•  by  dipping  or  otherwise,  and  commercially 
known  as  tin  plates,  terne  plates,  and  tagger's 
tin,  (153  a.)  1  ct.  per  lb. 

"slab-iron,"  so-called,  for  mf.  of  fire-  and  bur- 
glar-proof safes,  dtbl.  either  as  plate  or  sheet 
iron,  according  to  its  thickness,  (S.  S.,  1701.) 

spiegeleisen,  (145.)  ^^  of  a  ct.  per  lb. 

strips,  or  hoop-iron,  cut  into  lengths  and  ends 
punched,  pays  duty  as  hoop-iron  and  %  of  a 
ct.  per  lb.  in  add.,  under  154  &.,  (S.  S.,  3824.) 

tagger's,  commercially  known  as  common  or 
black,  in  boxes,  bundles,  or  otherwise,  (151  b.)    30 

same,  cold-rolled  and  pickled,  or  cleaned  by 
acid  or  otherwise,  (152  b.) 

5^  of  a  ct.  per  lb.  and    30 

tank  plates  cut  to  sizes  and  punched,  (151  a., 
S.  S.,4783.)  11^  ct.  per  lb. 

wire  galvanized,  damage  from  rust  not  allowa- 
ble, (S.  S,  4652.) 

wire  rods  in  coils  over  ^'g  and  under  /g  of  an 
inch  diameter,  dtbl.  under  150,  (S.  S.,  608.) 

1^  ct.  per  lb. 

same,  not  over  ^^  inch  pays  same  duty  as  wire 
under  182  a.,  (S.  S.,  2759,  3887.) 

wire  rods,  round  in  coils  and  loops,  for  the  mf. 
of  rivets,  screws,  nails,  and  fences,  not  lighter 
than  No.  5,  w.  g.,  val.  at  not  over  Z]4  cts.  per 
lb.,  (180  a.)  i«ff  of  a  ct.  per  lb. 

wrought  scrap-,  new  pieces,  such  as  punchings 
and  clippings,  (148  a.,  S.  S.,  4115.)   1  ct.  per  lb. 

wrought  for  ships,  or  parts  thereof,  weighing 
each  not  less  than  25  lbs.,  (163.)    2  cts.  per  lb. 


Per  ct. 
Iron,  unmanufactured  (continued) : 

no  allowance  or  reduction  of  duties  for  partial 
loss  or  damage,  in  consequence  of  rust  or  dis- 
coloration, to  be  made  upon  any  description 
of  iron  or  steel,  or  upon  any  ptly.  mfd.  article 
of  iron  or  steel,  or  upon  any  mf.  of  iron  and 
steel,  (184.) 

provided,  That  all  metal  produced  from  iron  or 
its  ores,  which  is  cast  and  malleable,  of  what- 
ever description  or  form,  without  regard  to 
the  percentage  of  carbon  contained  therein, 
whether  produced  by  cementation,  or  con- 
verted, cast,  or  made  from  iron  or  its  ores  by 
the  crucible,  Bessemer,  pneumatic,  Thomas- 
Gilchrist,  basic,  Siemens-Martin,  or  open- 
hearth  process,  or  by  the  equivalent  of  either, 
or  by  the  combination  of  two  or  more  of  the 
processes,  or  their  equivalents,  or  by  any  fu- 
sion or  other  process  which  produces  from 
iron  or  its  ores  a  metal  either  granular  or 
fibrous  in  structure,  which  is  cast  and  malle- 
able, excepting  what  is  known  as  malleable 
iron  castings,  shall  be  classed  and  denomi- 
nated as  steel,  (183  6.) 
Ikon,  Manufactures  of,  as  follows : 

*all  castings,  -f  -j-  4-,  (157.)        3^  of  a  ct.  per  lb. 

all  malleable,  +  +  +,  (161.)  2  cts.  per  lb. 

all  mfs.  wholly  or  ptly.  of,  -f-  +  +,(216.)  45 

all  metal  converted,  cast,  or  made  from,  by  the 
Bessemer  or  pneumatic  process,  classed  as 
steel,  (see  above,  last  proviso.) 

anchors,  or  parts  of,  (163.)  2  cts.  per  lb. 

anchors  and  cable-chains,  broken,  rusty,  or  old, 
unfit  for  use,  dtbl.  as  "  scrap-iron,"  but  not  so 
if  fit  for  use  as  such  by  repairs,  (S.  S.,  365.) 

andirons,  cast,  (157.)  1%  ct.  per  lb. 

anvils,  (163.)  2  cts.  per  lb. 

axle-bars,  (166.)  2}4  cts.  per  lb. 

blanks,  (166.)  2^  cts.  per  lb. 

axles,  or  parts  of,  (166.)  2>^  cts.  per  lb. 

forgings  for,  without  reference  to  the  stage  or 
state  of  mf.,  (166.)  2>^  cts.  per  lb. 

with  boxes,  bolts,  nuts,  etc.,  fitted  and  at- 
tached, (166,  S.  S.,  3207.)  2]4  cts.  per  lb. 

bedscrews,  (216.)  45 

blacksmiths'  hammers  and  sledges,  (165.) 

23^  cts.  per  lb. 

board  nails  and  spikes,  cut,  (158.)  1]4  ct.  per  lb. 

board  nails,  wrought,  (168.)  4  cts.  per  lb. 

bolt-blanks,  (164.)  2]4  cts.  per  lb. 

bolts  to  fasten  doors,  etc.,  (216.)  45 

wrought,  with  or  without  threads  or  nuts, 
(164.)  2}4  cts.  per  lb. 

brads,  sprigs,  and  tacks  cut,  not  over  16  oz.  to 
the  M.,  (159.)  2]4  cts.  per  M. 

The  same,  exceeding  16  oz.  to  the  M.,  (159  ) 

3  cts.  per  lb. 

butts  and  hinges,  finished,  (164.)  2>^  cts.  per  lb. 
blanks  for,  (164.)  23^  cts.  per  lb. 

cables  and  cable-clmins,  and  parts  of,t  of  iron, 
not  less  than  %  inch  diameter.  (171.) 

1%  ct.  per  lb. 

saTne,  less  than  %  inch  diameter.    2  cts.  per  lb. 


*  Certain  so-called  "art  castings"  of  iron  and  steel,  which  had  been  "manipulated,  manufactured, 
smoothed,  and  finished  "  so  as  to  ccnstitute  them  manufactures,  were  held  dutiable  as  mfs.  of  iron  and 
steel  respectively.  (S.  S..  2735.) 

t  No  cliaiiis  made  of  wire  or  rods  less'than  3^inch  thick  to  be  considered  chain  cables,  (1017.)  Qusere :  Under 
the  late  law  tlie  diameter  was  clearly  referable  to  the  material  wire  or  rod  of  which  the  chain  was  made. 
Islhis  the  fact  also  under  the  new  provision?  It  seems  to  be  the  reasonable  construction,  although  the 
language  is  indefinite.— Editor. 


SCHEDULE  OF  DUTIES. 


47 


Per  ct. 
Iron,  manufactures  of  {continued) : 
cable-chains,   broken,   etc.,  {see  above,  "Iron 

anchors,"  etc.) 
casters,  furniture,  (216.)  45 

castings  viz.,  andirons,  (157.)  1^  ct.  per  lb. 

hatters'  irons,  (157.) 

pipe,  of  all  kinds,  (156.)  1  *' 

plates,  +  +  +,  (157-)  ^^4 

sadirons,  (157.) 
stove  plates,  (157.) 
tailors'  irons,  (157.) 
vessels,  +  +  +,  (157.) 
chains  of  all  kinds,  made  of  iron  or  steel  not 
less  than  %  inch  in  diameter,  (171.) 

1%  ct.  per  lb. 
less  than  %  and  not  less  than  %  inch  diame- 
ter, (171.)  2cts.  perlb. 
less  than  %  inch  diameter,  (171.)  2>^  cts.  per  lb. 
cotton  ties,  not  thinner  than  No.  20,  w.  g.,  (155, 

S.  S.,  181.)  ,  35 

cutting  or  hay-knives,  part  steel,  (216,  March 

30, 1865,  Boston.)  45 

ferrules,  cast,  (157.)  1%  ct.  per  lb. 

ferrules,  other,  (216.)  45 

filings,  (216,  S.  S.,  5088.)  45 

fish-plates,  fish-joints,  or  splice-bars,  (160,  S.  S., 
276.)  V4  ct.  per  lb. 

crowbars,  (165.)  2}4  cts.  per  lb. 

fence  chains,  {see  above,  "  Iron  chains.") 
flues,  wrought,  (169,  S.  S.,  388,  669.) 

3  cts.  per  lb. 
forgings,  or  forged  iron,  of  whatever  shape  or 
in  whatever  stage  of  mf.,  +  +  +,  (167.) 

214  cts.  per  lb. 
for  vessels,  etc.,  {see  below,  "Iron,  mill,  ship, 
and  engine.") 
frying  pans,  wrought  and  tinned,  (201.) 

3  cts.  per  lb. 
gas  pipe,  cast,  (156.)  1  ct.  per  lb. 

gas  tubes,  wrought,  (170,  S.  S.,  388,  669.) 

2%  cts.  per  lb. 
halter  chains,  {see  above,  "  Iron  chains.") 
hammers,  other  than  blacksmiths',  (216.)  45 

$ame,  part  steel,  (216.)  45 

hatters'  irons,  cast,  (157.)  1^  ct.  per  lb. 

hinges,  finished  and  hinge-blanks,  (164.) 

2}4  cts.  per  lb. 
hob-nails,  (168.)  4  cts.  perlb. 

hollow  ware,  coated,  glazed,  or  tinned,*  (201.) 

3  cts.  per  lb. 
hoops,  for  baling  pps.,  not  thinner  than  No. 

20,  wire  gauge,  (155.)  35 

hoops,  other,  wholly  or  ptly.  mfd.,  made  of 
sheet,  plate,  hoop,  band,  or  scroll  iron,  or  of 
which  either  of  these  shall  be  the  mat.  of  ch. 
val.,  pay  in  addition  to  the  duty  imposed  on 
such  mat.,  (154  b.)  )^  of  a  ct.  per  lb.  add. 

horseshoe  nails,  (168.)  4  cts.  perlb. 

horseshoes,  (162.)  2  cts.  per  lb. 

lappers,  (216,  Feb.  10, 1867,  Portland.)  45 

•  larding  pins,  (216  )  45 

locomotive  tire,  or  parts  of,  (see  below, "Iron, 

mill,  ship,  and  engine.") 
mails,  (216.)  46 


Per  ct. 

Iron,  manufactures  of  {continued] : 
malleable,  in  castings,  +  +  +,  (161.) 

2  cts.  per  lb. 
mill;  ship-,  and  engine-,  to  vrit: 
anchors,  or  parts  of,  (163.)  2  cts.  per  lb. 

forgings  of,  for  vessels,  steam-engines,  and 
locomotives,  or  parts  thereof.weighing  each 
25  lbs.  or  more,  (163.)  2  cts.  per  lb. 

locomotive,  car,  and  other  railway  tires,  or 
parts  thereof,  wholly  or  ptly.  mfd.,  (179  a.) 
2]4  cts.  per  lb. 
mill-irons  and  mill-cranks,  wrought,  (163.) 

2  cts.  per  lb. 
wrought,  for  ships,  (163.)  2  cts.  per  lb. 

muleshoes,  (162.)  2  cts.  per  lb. 

nails,  cut,  (158.)  1%  ct.  per  lb. 

hob-,  (168.)  4  cts.  per  lb. 

horseshoe-,  (168.)  4  cts.  per  lb. 

patent  wrought,  (168,  April  24th,  1845,  Circ.  N. 
Y.,  etc.)  4  cts.  per  lb. 

wire-,  (168.)  4  cts.  per  lb. 

wrought,  +  -f  +,  (168.)  4  cts.  perlb. 

nuts,  wrought,  (162.)  2  cts.  per  lb. 

ox-shoes,  (162.)  2  cts.  per  lb. 

pipes,  steam,  gas,  water,  and  all  other,   cast, 
(156.)  1  ct.  per  lb. 

powder,  so-called,  {see   above,  "Iron   chemi- 
cals.") 
Railway  iron,  viz. : 
bars,  weighing  over  25  lbs.  to  the  yd.,  (146.) 

/jj  of  a  ct.  per  lb. 

same,  part  steel,  weighing  over  25  lbs.  to  the 

yd.,  (147.)  817  per  ton. 

bolts,  with  or  without  threads  or  nuts,  (164, 

S.S.,  276.)  2^  cts.  perlb. 

flat  rails,  punched,  (149.)        ^a  of  a  ct.  per  lb. 

"tee"  (T)  rails,  weighing  not  over  25  lbs.  to 

the  yd.,  (149.)  ^jj  of  a  ct.  per  yd. 

railroad  chairs,  (160,  822,  S.  S.,  274.) 

l}4  ct.  per  lb.  . 
railroad  fish-plates,  (160.)  1]4  ct.  per  lb. 

railroad  splice-bars,  (160.)  1)^  ct.  per  lb. 

railroad  spikes,  wrought,  (162,  S.  S.,  276.) 

2  cts.  per  lb. 
tires,  locomotive,  car,  and  other  railway  tires, 
or  parts  thereof,  wholly  or  ptly.  mfd.,  (179  a.) 
2}4  cts.  per  lb. 
wheels,   ingots,  cogged    ingots,  blooms    or 
blanks  for,  without  regard  to  the  degree  of 
mf.,  (179  6.)  2  cts.  perlb. 

rivets,  (164.)  2}4  cts.  per  lb. 

sadirons,  cast,  (157.)  Ij^  cts.  per  lb. 

screws,  all,  except  wood,  (216.)  45 

screws,  wood-,  specially  for  use  in  making  pi- 
anos, organs,  etc.,  not  classifiable  as  parts  of 
musical  inets.,  (S.  S.,  5108.) 
screws,  wood,  of  2  inches  or  greater  length, 
(181.)  6  cts.  per  lb. 

same,  1  inch  and  less  than  2  inches  long,  (181.) 

8  ct8.  per  lb. 
same,  over  ]4  inch  and  less  than  1  inch  long, 
(181.)  10  cts.  per  lb. 

same,  not  over  %  inch  long  (181.) 

12  cts.  per  lb. 


♦Under  the  Act  of  1861  the  Department  decided,  (July  12,1861,  N.  Y.,)  that  the  specific  provision  for  "hol- 
low ware"  in  that  act  did  not  embrace  any  other  than  castings  of  iron.  The  context  of  that  provision 
showed  clearly  that  no  other  was  included  in  it.  But  the  present  provision  is  general  and  seems  to  include 
all  metal  hollow  ware  coated,  glazed,  or  tinned,  not  otherwise  specified.— Editor. 


48 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Iron,  manufactures  of  (continued) : 
wood-screws  of  any  other  metals,  same  as  iron, 

(S.  S.,  2466.) 
scythes.part  steel,  (216.)  45 

sheet,  (see  above,  "  Iron,  sheet  and  plate.") 
shoes,  horse-,  mule-,  or  ox-,  (162.)    2  cts.  per  lb. 
shot,  cast,  (157.)  1)4  ct.  per  lb. 

shovels,  (216.)  45 

part  steel,  (216.)  45 

sickles,  part  steel,  (216.)  45 

sledges,  blacksmiths',  (165.)  2}4  cts.  per  lb. 

spades,  (216.)  45 

part  steel,  (216.)  45 

spikes,  cut,  (158.)  1^^  ct.  per  lb. 

wrought,  (162.)  •  2  cts.  per  lb. 

sprigs,  not  exceeding  16  oz.  to  the  M.,  (159.) 

2}i  cts.  per  M. 

exceeding  16  oz.  to  the  M.,  (159.)   3  cts.  per  lb. 
squares,  (216 )  45 

square  wire,  (see  "  Wire.") 
stays,  boiler-,  wrought,  (169.)  3  cts.  per  lb, 

steamers,  small,  imported  as  cargo,  (216,  S.  S., 

469.)  45 

Stoves  and  stove-plates,  cast,  (157.)  1}4  ct.  per  lb. 
structural,  viz. : 

angles, 

beams, 

building  forms, 

bulb  beams, 

car  truck  channels, 

channels, 

columns,  and  parts  and  sections  of, 

deck  beams, 

girders, 

joists, 

posts  and  parts  or  sections  of, 

T  T  columns  and  posts,  or  pts.  or  sections 
thereof, 

T  T  iron, 

all  other  of  structural  shapes,  (178.) 

1]4  ct.  per  lb. 

tacks,  cut,  not  exceeding  16  oz.  to  the  M.,  (159.) 

2%  cts.  per  M. 

exceeding  16  oz.  to  the  M.,  (159.)   3  cts.  per  lb. 
tailors'  irons,  cast,  (157.)  1%  cts.  per  lb. 

telegraph  wire,  (see  "  Wire.") 
track  tools,  (165.)  2%  cts.  per  lb. 

tubes,  boiler-,  wrought.  (169.)  3  cts.  per  lb. 

wrought,  all  other,  (170,  S.  S.,  (388,  669.) 

2%  cts.  per  lb. 
turnings,  (216,  S.  S.,  5088.)  45 

vessels,  cast,  +  +  +,  (157.)  1^  ct.  per  lb. 

washers,  wrought,  ready  punched,  (162.) 

2  cts.  per  lb. 
wedges,  (165.)  2>^  cts.  per  lb. 

wire,  (see  "  Wire.") 

wire  rope,  strand,  or  chain,  (see  "Wire.") 
Isinglass,  or  fish-glue,  (6.)  25 

Istle,  or  Tampico  fibre,  (333  b.,  S.  S.,  3320.) 

$15  per  ton. 
cloth,  as  grass  cloth,  (351,  822,  S.  S  ,  390.)  35 

Italian  cloths,  and  other  goods  of  like  descrip- 
tion, wholly  or  ptlj\  of  wool,  wstd.,  or  hair  of 

the  alpaca,  goat,  or  other  animals,  as  follows, 

to  wit : 


Perct. 
Italian  cloths,  etc.  {continued) : 

1.  Those  composed  wlwUy  of  either  of  these 
materials  or  of  a  mixture  of  these  exclusively, 
all  values,  (365  d.)  9  ct-s.  per  sq.  yd.  and    40 

2.  The  same,  having  selvedges  made  wholly  or 
ptly.  of  other  materials,  (365  c.) 

9  cts.  per  sq.  yd.  and    40 

3.  Those  composed  in  part  of  other  materials, 
val.  not  over  20  cts.  per  sq.  yd.,  (o('>5  h.) 

5  cts.  per  sq.  yd.  and    35 
val.  over  20  cts.,  (365  c.)    7  cts.  per  sq.  yd.  and    40 

4.  All  of  the  above  descriptions  of  goods,  with 
threads  of  other  materials  than  wool,  wstd., 
or  animal  hair  introduced  for  the  purpose  of 
changing  the  classification,  (365  e.) 

9  cts.  per  sq.  yd.  and    40 

5.  All*  of  the  above  weighing  over  4  oz.  per  sq. 
yd.,  (365  /.)  35  cts.  per  lb.  and    40 

Italian  cloths,  imitation-,  of  cotton,  as  cotton 

cloth,  (S.  S.,  1699.) 
flax,  so-called,  but  really  hemp,  (see  "  Hemp.") 
Ivory,  and  vegetable  ivory,  unmfd.,  (726,  S.  S., 

2612.)  Free, 

bagatelle,  billiard,  and  chess  balls,  chessmen, 

dice,  and  draughts,  of  ivory  or  bone,  (424.)         50 
buttons,  (407,  S.  S.,  4346.)  25 

combs,  (419.)  30 

drop  black,  (88.)  25 

mfs.,  +  -f  -f,  (399.)  30 

nuts,  vegetable  ivory,  unmfd.,  (726.)  Free, 

parallel  rules,  not  mounted,  (399.)  30 

protractors,  (399.)  30 

rules,  without  metal,  (399.)  30 

scales,  (399.)  30 

sectors,  (399.)  30 

strips  for  piano  keys,  (399,  S.  S.,  3064.)  30 

vegetable,  all  mfs.  of,  +  -f  +,  (399.  S.  S.,  2616.)      30 
veneers,  unpolished,  (399,  Jan.  28,  1881,  Gen. 

App.  H.)  30 


JACKETS,  leather,  lined  with  wool,  for  men'."? 
wear,  (366,  S.  S.,  5373.)  40  cts.  per  lb.  and    35 

for  ladies'  and  children's  outside  garments, 
wholly  or  ptly.  of  wool,  wstd.  or  animal  hair, 
(367.)  45  cts.  per  lb.  and    40 

Jack-knives,  (207  a.)  50 

Jacks,  clothiers',  according  to  material. 

for  piano  fortes,  spinets,  etc.,  iron,  (216.)  45 

Jalap,  (539.)  Free. 

Japan,  as  varnish  under  119,  (S.  S.,  2946.)  40 

Japan  earthenware,  not  semi-vitrified  or  semi- 
translucent,!  (127,  S.  S.,  3253.)  55 
Japanese  cloissonn^  enamelled  vases,  cop.  ch. 
val.,  (216,  S.S.,  4061.)  45 
cloths  and  poplins,  cotton,  as  cotton  cloth, 
silver  dollars,  value  =  U.  S.  gold  dollars,  (S.  S., 
3290.) 
Japanned  saddlery,  furniture,  and    hardware, 
(415.)                                                                       35 
leather  and  skins,  (461.)                                           20 
wares  of  all  kinds,  -f  -f  -f,  (457.)  40 
Japan  wax,  (592,  S.  S.,  2225.)                             Free. 


*  I  do  not  feel  quite  certain  that  this  provision,  in  the  connection  in  which  it  now  stands  in  the  law,  covers 
any  other  than  so  called  'all-wool"  goods.  But  as  it  embraced  mixed  goods  in  the  former  law.  Congress 
probably  did  not  intend  to  change  its  effect  in  the  new.— Editor. 

t "  Porcelain  ware  is  defined  to  be  a  semirtransparent  variety  of  earthenware,  or  generally  all  earthen- 
ware which  has  been  vitrified  and  become  translucent  in  the  kiln,  (S.  S.,  3253.) 


SCHEDULE  OF  DUTIES. 


49 


Per  ct. 

Jars,  glass,  filled,  {see  "Glass.") 
ordinary  earthenware,  containing  carbonate  of 
ammonia,  not  dtbl.  as  jars,  (S.  IS.,  303.) 
Jasmine  or  jessamine  oil,  (92.)  25 

Jeans,  cotton,  as  cotton  cloth. 
Jeddo  gum,  cr.,  (636.)  Free. 

not  entirely  cr.,  (94.)  10 

Jellies  of  all  kinds,  (302  &.)  36 

Jerk  beef,  (ii53.)  1  ct.  per  lb. 

Jet  beads,  and  bead-ornaments,  (396.)  50 

bead  necklaces,  (396,  S.  S..  2816.)  50 

bracelets,  mounted  or  ornamented  with  gold, 

(459.  Dec.  3, 1863,  N.  Y.)  25 

bracelets,  pieces  of  jet  of  different  shapes,  per- 
forated with  two  holes  eac6  and  strung  as 
bracelets,  (458,  S.  S.,  3743.)  25 

goods,  imitations  of,  if  of  glass  or  rubber,  (458, 

S.  S.,  1488,  1522.)  25 

imitations  of,  worn  as  jewelry,  (459,  S.  S.,  5161.)    25 
jewelry,  imitations  of,  called  "rubber  jewelry," 

and  made  of  rubber,  (457,  S.  S.,  1605.)  25 

mfs.  and  imitations  of,  (458,  S.  S.,  3617.)  25 

unmfd.,  (727 )  Free. 

Jewelry,*  (459.)  25 

bead-,  (459,  S.  S.,  5246.)  25 

bog-oak  or  bog-wood,  so-called,  being  ims.  of 

jet,  (458,  Sept.  7,  1866,  H.  &  Bro.)  25 

charms,  china,  porcelain,  parian,  or  bisque, 

if  jewelry,  (459.)  25 

if  not  jewelry,  (125.)  60 

coral.  (459,  S.  S.,  2556.)  25 

imitation,  or  mock,  of  base  metals,  (459,  July  28, 

1863,  N.  Y.,  and  T.  D.,  33.)  25 

imitations  of,  entirely  of  metal,  for  hat  and  bon- 
net trimmings,  (216.  S.  S.,  5257.)  45 
imitations  of,  in  base  metals,  paste,  etc.,  (459,  S. 

S.,  5103.t)  25 

in  part  of  beads,  (459,  S.  S.,  5161.)  25 

jet,  and  imitations  of,  (see  "Jet,"  above.) 
mock,  breastpins,  ear-rings,  and  composition, 

im.  of  gems  set  in  base  metals,  (459,  S.S.,  3288.)    25 
ornamental  sleeve-buttons,  classified  as,  (459, 
S.  S.,  5315.)  25 

to  be  set  with  stones,  rules  for  classification 
of,  (S.  S.,  5208.) 
porcelain,  (459.)  25 

porcelain  or  china  settings  for,  (125,  S.  S.,  4971.)    60 
theatrical  mock,  or  im.  of  gems,  (459,  S.  S.,  3099.)    25 
Jew's-harps,  (425,  S.  S.,  2023.)  35 

Joss-sticks  or  joss-lights,  (728.)  Free. 

Juglandium  oil,  (571.)  Free. 

Juice,  beet-,  sirup  of,  {see  "  Sugars.") 
cherry-,  (301,  S.  S.,  3672,  5326,  5398.)  20 

lemon  and  lime,  (543.)  Free, 

other  fruit-,  (301,  S.  S.,  3672, 5326, 5398.)  20 

licorice-,  (24.)  3  cts.  per  lb. 

Juices,  med.  preps.,  (93.)  25 

Julep  straws,  (837  6.,  July  16. 1876,  N.  Y.)  20 

Juniper  berries,  cr.,  (636.)  Free, 

not  cr.,  (94.)  10 

oil.  (572.)  Free. 


Per  ct. 
Junk,  old,  (729.)  Free. 

Jute,  (333  a.)  20 

bagging  for  cotton,  {see  "  Cotton  bagging.") 

known  as  burlap-tubing,  (3-12,  S.  S.,  4097.)  40 

bags  and  bagging  and  like  mfs.,  +  -f  +,  except- 
ing bagging  for  cotton,  (342.)  40 
burlaps  of,  or  of  jute  ch.  val.,  not  over  60  inches 

wide,  and  excepting  such  as  may  be  lit  for 

cotton  bagging.  (338.)  30 

same,  over  60  inches  wide,  (339.)  40 

butts,  (332.)  S5  per  ton. 

tare,  (S,  S.,  4810.) 
cuttings,  (332,  S.  S.,  1447.)  $5  per  ton. 

and  cotton  dress  goods,  jute  ch.  val.  as  linens 

under  334,  (S.  S.,  2844.)  35 

and  cotton  mixed  goods,  dtbl.  at  highest  rates 

of  comp.  mat.  of  ch.  val.,  (823,  S.  S.,  3343.) 
carpeting,  (377.)  6  cts.  per  sq.  yd. 

floor  cloth  canvas,  (339.)  40 

furniture  cloth,  (3^,  S.  S..  3744.)  35 

mfs.,  woven  fabrics  of,  4-  -f  +.  (334,  351,  S.  S., 

July  2, 1862,  Boston,  S.  S.,  2951.)  35 

oil-cloth  foundations,  (339.)  40 

padding,  (334,  S.  S.,  3086.)  35 

piece  goods  called  "  checked  burlaps,"  (334,  S. 

S.,  4139.)  35 

rags  for  making  paper,  (754  a.)  Free, 

rejections,  (332,  822,  S.  S.,  2052,  2695.)  $5  per  ton. 
rugs,  (377  and  378  6.,  S.  S.,  5481.)  6  cts.  sq.  yd. 
seed,  (760.)  Free, 

thread-waste,  fit  only  for  mf.  of  paper,  (754  a., 

S.  S.,  1836.)  Free. 

twists,  as  jute  mfs.  under  334,  (S.  S.,  3115.)  35 

waste,  fit  only  for  mf.  of  paper,  (754  a.)  Free, 
yarns,  (335.)  35 

double  and  slightly  twisted,  (335,  S.  S.,  4644.)     35 


KAINITE,  (616.)  Free. 

Kaleidoscopes,  (143.)  45 

same,  as  toys,  (425,  S.  S.,  2386.)  35- 

Kalidunger,  (dung-salt,)  containing  less  than  30 
per  ct.  of  potash,  (505,  S.  S.,  4210.)  Free. 

Kameela,  or  kamala,  cr.  dr.  (636,  S.  S.,  3201.)  Free. 

same,  not  cr.,  (94.)  10 

Kaoka,  coffee  substitute,  (290,  S.  S.,  4564.) 

2  cts.  per  lb. 

Kaoline,  or  china  clay,  (98  6.,  May  5, 1883,  Phila., 

S.  S.,  620. 1494.)  S3  per  ton. 

same.prepared  by  kiln-drying  for  clearing  wines, 

(837  6.,  Oct.  17, 1874,  Toledo.)  20 

"  Kaoline,"  so-called,  but  really  fining  earth,  (215, 

S.  S.,  5051.)  20 

Kelp.  (540.)  Free. 

Kentledge,  iron,  (145.)  ^  of  a  ct.  per  lb. 

Kermes,  animal,  cr.,  for  dyeing,  (509.)  Free. 

mineral,  (93.)  25 

Kernels,  palm-nut-,  (753.)  Free. 

Kerosene  oil,  and  residuum  of,  (81.)  20 


*  Certain  so-called  "  bijoutry, 
precious  stones,  and  glass,  held  dtbl.  as  mfs. 


consisting  of  a  mirror,  flagon,  card-case,  opera-glass,  etc.,  mfd.  of  gold, 

~    In  part  of  gold  or  of  glass,  (S.  S.,  2932.) 
t  In  this  decision  (S.  S.  5103,)  it  was  held  that  in  accordance  with  the  ruling  in  Hecht  v.  Arthur,  "  steel 
brooches,  brass  ear-ring.s,  gilt  chains,  gilt  ear-drops  and  bracelets,  also  ornaments  of  the  same  kind  made  of 
horn,  shell,  ivory,  and  various  materials,  and  imitations  of  turquoise,  set,  and  articles  of  this  class  gener- 
ally, which  are  adapted  and  designed  for  use  as  jewelry."  should  be  classified  as  jewelry. 

In  S.  S.,  5208,  the  Department  made  the  rule  that  "  articles  of  jewelry,  which  are  to  contain  precious  stones 
by  way  of  adornment,  and  which  are  as  complete  as  those  which  are  not  intended  to  be  set,  are  practically 
within  the  range  of  jewelry,  as  understood  by  the  trade." 


50 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Kettles,  cast  iron,  (157.)  l}i  ct.  per  lb, 

cast  iron  or  other  metal,  coated,  glazed  or  tin- 
ned, (201,  see  note  to  "Hollow-ware.") 

3  cts.  per  lb. 
other  metal,  (216.) 

others,  not  metal,  according  to  material. 
Keys,  watch,  if  jewelry,  (459.) 
metal,  not  jewelry,  (216.) 
other,  metal,  (216.) 
Kid-gloves,  wholly  or  partially  mfd.,  (436.) 
rules  for  valuing,  (S.  S.,  3719.) 
valuation  by  collector  on  disagreement  of  re-ap- 
praisers, iinal,  (S.  S.,  3774.) 
Kieserite,  (615.)  Free. 

Kindergarten,  maps,  etc,,  for,  (759,  S.  S.,  2076.) 

Free. 
Kine-pox,  (637.)  Free. 

King's  yellow,  (87.) 

Kirschen-,  or  Kirschwasser,  (313.)     82  per  pf.  gal. 
in  bottles,  (310.)       3  cts.  in  add.  on  each  bottle. 
Kissengen  salts,  (92,  S.  S.,  2271.) 
Kittool-fibre,  oiled-drawn,  (837  b.,  S.S.,  2780.) 
Knall-bonbons,  (388,  S.  S.,  4767.) 
Knees,  ship-,  (734,  S.  S.,  3602.)  Free. 

Knife  blades  and  fork  tines  for  table,  complete 
excepting  not  handled,  cutlery  under  197,  (S. 
S.,  1795.) 
Knit-goods,  cotton,  or  cotton  ch.  val.,and  no  part 
W.,  wstd.,  or  hair,  to  wit :   stockings,  hose, 
half-hose,  shirts  and  drawers,  fashioned,  nar- 
rowed, or  shaped  wholly  or  in  part  by  knit- 
ting machines  or  frames,  or  knit  by  hand, 
(323,  823.) 
and  all  goods  made  on  knitting-frames,  and 
wholly  or  in  part  of  W.,  wstd.,  the  hair  of 
the  alpaca,  goat,  or  other  animals,  except 
knit  shawls  commercially  known  as  "  wool- 
len shawls,"  (363,  May  13th,  1871,  Com.  Oust.) 
valued  at  not  over  30  cts.  per  lb.,  (3636.  and  f.) 
10  cts.  per  lb.  and 
valued  at  over  30,  and  not  over  40  cts.,  (3G3  c. 
and  /.)  12  cts.  per  lb.  and 

valued  at  over  40  and  not  over  60  cts.,  (363  d. 
and  /.)  18  cts.  per  lb.  and 

valued  at  over  60,  and  not  over  80  cts.,  (363  e. 
and  /.)  24  cts.  per  lb.  and 

valued  at  over  80  cts. ,  (363  g.)    35  cts.  per  lb  and 
Knit  shawls  of  wool,  commercially  known  as 
"woollen  shawls,"  are  dtbl,  as  such,  under 
362,  (S.  S.,  5256.)  45  cts.  per  lb.  and 

Knitting-machines  or  frames:    stockings,  hose, 
half-hose,  shirts,  drawers,  and  all  other  goods, 
wholly  nf  cotton,  made  on,  and  +  -)-,  (322.) 
Knitting-machine  needles,  (205.) 
Knitting-machines,  (216,  S.  S.,  990.) 


40 


35 


35 


35 


40 


Knitting-needles,  (206.) 

Knives,  butchers',  as  cutlery,  (197,  S.  S.,  199.) 

curriers',  (216,  March  30, 1865,  Boston.) 

cutting,  (216,  March  30, 1865,  Boston.) 

drawing,  (216,  March  30, 1865,  Boston.) 

farriers',  (197,  S.  S.,  5011.) 

fiesher,  (216.) 

fruit-.  (216) 

hay-,  (216,  March  30, 1865,  Boston.) 

pen  and  pocket,  of  all  kinds,  (207  a.) 

pocket,  clasp-,  containing  fork,  etc.,  (207  a.,  5499.) 

putty,  (216,  S.  S.,  41.) 

silver  or  gold,  (216.) 

straw,  (216,  March.  30, 1865,  Boston.) 

table,  and  forks,  not  gold,  silver,  or  German  sil- 
ver, (197.) 

tanners',  (216,  March  30, 1865,  Boston.) 

toy,  (425,  S.  S.,  2632.) 
Knobs,  earthenware,  plain,  (127.) 

gilt  or  plated,  (210.) 

glass,  cut,  or  other  than  plain,  (135.) 
plain,  flint,  or  lime,  (134.) 

metal,  other  than  gilt  or  plated,  (216.) 
Knockers,  gilt  or  plated,  (210.) 

of  other  metal,  (216.) 
Knots,  stars,  etc.,  of  gold,  silver,  or  other  metal, 

(427.) 
Kowrie  gum,  cr.,  (636.)  Free. 

not  cr.,  (94.) 
Krapp-lach,  madder  lake,  (87,  S.  S.,  3130,  4833.) 
Kremnitz  white,  as  white  lead,  (55, 56.)  3  cts.  per  lb. 


Per  ct. 

25 


Kreserite,  cr.  min.,  (215,  S.  S. 

Krupp's  cast  steel  tires,  etc.,  {s 

Kreosote,  (93.) 

Kryolite,  (613.) 

Kyanite,  or  cyanite,  (616.) 

L. 


1846.) 

;c  "  Steel,  cast,"  etc.) 

Free. 
Free. 


35 
45 
45 
45 
35 
45 
45 
45 
50 
50 
45 
45 
45 

35 
45 
35 
55 
35 
45 
40 
45 
35 
45 

25 

10 

25 

20 


Labelling  imm.  tr.  goods,  regs.,  (S.  S.,  3812.) 
Labels,  metal-,  gilt  or  plated,  (210.) 
other  than  above,  (216.) 
paper-,  blank,  (388.) 
printed,  (384.) 

rubber  and  cotton,  (453,  S.  S.,  1875.) 

Laboratories,  college,  chemicals  sp.  impt.  to  be 

used  in,  for  scientific  and  educational  pps., 

(759,  S.  S.,  2802.)  Free. 

Lac,  dye,  crude,  seed,  button,  stick,  or  shell,  (541.) 

Free, 
marine,  artificial  gum,  (837  6.) 
spirits,  (542.)  Free. 

sulphur-,  (633.)  Free. 

Laces,*  animal  hair,  (.see  below,  "  Worsted.") 


301 


20  i 


*  The  term  "lace  "  was  under  former  laws  held  by  judicial  and  Department  rulings  to  include  only  those! 
fabrics  made  wholly  by  the  lace-maker  upon  a  cushion,  from  thread  of  diflferent  materials,  flax,  cotton,  i 
silk,  or  other,  white  or  colored,  wound  on  bobbins,  moved  by  hand.  "  There  are  articles,  such  as  some  kinds 
of  fichus,  collars,  and  other  similar  articles  for  ladies'  use,  which  are  manufactured  into  the  form  of  fichus 
and  collars  originally  by  the  lace-maker,  and  pass  from  the  hands  of  the  lace-maker,  without  furtherman- 
ufacture  or  addition,  into  a  condition  fit  for  actual  wear."  "  These  articles  the  Department  regards  a«  laces, 
dutiable  according  to  their  classification  and  char.ncter  of  their  component  materials."  But  fichus,  collars, 
wearing  apparel,  or  other  articles,  wholly  or  partly  of  lace,  made  up  or  completed  after  the  same  has  left 
the  lace-maker's  hands,  are  not  so  regarded.  (S.  S.,  1639,  5223,  5322,  5457,  5482,  and  5.534.)  But  quaere?  as  to 
how  far  the  above  definitions  apply  to  the  present  laws,  which  eliminate  the  term  "  thread  lace  "  and  sub- 
stitute those  of  "  cotton  lace  "  and  "  flax  lace." 

If  commercial  u'^aee  extends  the  term  "  lace"  to  articles  cotton  or  linen,  not  made  on  cushions,  etc.,  in 
the  manner  of  "  thread  lace,"  it  would  seem  that  they  mu.^t  be  regarded  as  cotton  or  linen  laces  under  the 
new  provisions  of  the  statutes,  and  that  the  classification  of  thread  laces  now  depends  upon  the  material  of 
which  thcv  are  made. 

There  is  no  specific  provision  for  laces  of  any  other  vegetable,  or  of  any  animal  fibre.  The  classification 
•  of  these  must  therefore  be  made  either  under  "the  general  provisions  for  manufactures  of  such  fibres  re- 
spectively, or  in  accordance  with  their  use  as  trimmings,  wearing  apparel,  etc.,  or,  if  applicable,  under  the 
provisions  for  similitudes. 


SCHEDULE  OF  DUTIES. 


51 


Per  ct. 

Laces,  cotton,  all,  (S25.)  40 

fichus  and  collars  and  like  articles,  cotton  or 
linen,  wholly  of  lace,  completed  fit  for  use  by 
the  lace-maker,  dtbl.  as  laces,  (S.  S.,  5534.) 
flax  or  otlier  linen,  (337.)  30 

for  hats,  bonnets,  and  hoods,  +  +  +,  (448.)  20 

hair,  of  alpaca,  goat,  or  other  animal,  (see  be- 
low, "  Worsted.") 
metal,  gold,  silver,  or  other,  (427.)  25 

of  mixed  materials,  (other  than   part  wool, 
wstd.,  or  hair,)  according  to  highest  rates  on 
comp.  mat.  of  ch.  val.,  (823.) 
Bilk,  (383.)  50 

and  beads,  (383,  S.  S.,  2141.)  50 

thread,  of  flax  or  linen,  (337.)  30 

wool  or  part  wool,  if  dress  trimmings,  (368,  S. 

S.,  4300.)  30  cts.  per  lb.  and    50 

same,  if  ready-made  clothing  or  wearing  ap- 
parel., whether  completed  by  the  lace-maker 
or  by  other  persons,  (366,  S.  S.,  4360.) 

40  cts.  per  lb,  and    35 
same,  if  for  general  or  other  use,  is  dtbl.  as  a 
mf.  of  wool,  +  +  +,  under  362,  (S.  S.,  4360), 
to  wit : 
val.  not  above  80  cts.  per  lb.  35  cts.  per  lb.  and    35 
val.  above  80  cts.  35  cts.  per  lb.  and    40 

wstd.,  or  hair  of  alpaca,  goat,  or  other  animals, 
(wholly  or  in  part.)  if  dress  trimmings  or 
ready-made  clothing,   same    provisions    as 
above  for  like  woollen  goods. 
same,  if  for  general  or  other  uses  than  above, 
(and  not  part  wool,)  dtbl.  as  mfs.  of  wstd., 
etc.,  under  363,  (S.  S.,  4360,)  as  follows,  to 
wit: 
val.  not  over  30  cts.  per  lb.,  (363  6.  and  /.) 

10  cts.  per  lb.  and    35 
val. over  30,  and  not  over 40  cts.,  (303  c.  and/.) 

12  cts.  per  lb.  and    35 
val.  over  40,  and  not  over  60  cts.,  (303  t/.and/.) 

18  cts.  per  lb.  and    35 
val.  over  60,  and  not  over  80  cts.,  (363  e.  and/.) 

24  cts.  per  lb.  and    35 
val.  over  80  cts.,  (363  g.)        35  cts.  per  lb.  and    40 
yak,  wstd.,  for  general  use,  dtbl.  same  as  last 
above  wstd.  goods  under  363,  (S.  S.,  4360.) 
'Lace-tidies,  mfd.  from  thread-laces,  but  com- 
pleted, (336,  S.  S.,  5482.)  40 
Lace  window  curtains,  cotton,  (325.)  40 
Lacets  or  lacings,  boot  and  shoe,  or  other  of  cot- 
ton, (321  a.,  June  15,  1864,  S.  L.  &  Co.)  35 
Bilk  and  metal,  S.  ch.  val.,  (383,  Nov.  29, 1861,        \ 
N.  Y.)  50  ' 
Lacing-needles,"  so-called,  or  bodkins,  of  iron, 
(216,  S.  S.,  4703.)  45 
Lac  marine,  artificial  gum,  (837  6.)  20 
Lacquered  ware,  (216.)  45 
Lac  spirits,  (542.)                                              Free, 
sulphur,  (633.)                                               Free. 
Lactarine,  (496.)                                               Free. 
.Lactic acid,  (594.)                                           Free. 
Lactucarium,  (93.)                                                         25 
:  Ladies'  felt  hats,  feathers  and  artificial  flowers 

ch.  v.,  (129  &.,  S.  S.,  3787.)  50 

[Ladies'  worked  caps,  trimmed,  cotton,  (324  a.)         35 

[Ladles  and  ladle  heads,  brass,  copper,  iron,  or 

tin,  (216.)  45 

britannia,  gilt,  or  plated,  (210.)  35 

gilt  on  silver,  (216.)  45 

gold,  silver,  or  German  silver,  (216.)  45 


Lake,  carmine,  (87.) 
Lakes,  colors  or  paints,  all,  -|-  -f  +,  (87.) 
Lama  goods,  silk  and  wool, as  "dress  goods"  un- 
der 365,  (S.  S.,  2933.) 
Lama  points,  wstd.,  (366,  367.)    45  cts.  per  lb.  and 
Lamb-skins,  not  dressed  in  any  manner,  (706,  S. 

S.,  4185.)  Free, 

dressed,  as  fur,  (450.  S.  S.,  717.) 
Lamb-skin  scraps,  as  skins  dressed,  etc.,  (461,  S. 

S.,  4965.) 
Lampblack,  (87.) 

Lamp  hooks  and  pulleys,  iron  or  brass,  (216.) 
Lamps,  according  to  mat.  of  ch.  val.,  (823.) 

ceremonial,  for  churches,  nc»<  regalia,  (S.S., 4312.) 
Lancet  cases,  according  to  material. 
Lancets,  (216,S.  S.,501L) 
Lance  wood,  unmfd.  Free. 

mfs.  of,  (233.) 
Land  fowls,  living,  (653.)  Free. 

Landing  certificates  of  exp.  kerosene  cans,  (S.  S., 

3659.) 
Landing  certificates  of  goods  exp.  under  Int.  Rev. 

laws,  (see  rules,  S.  S.,  4029.) 
Landscape  plates,  paintings  on  glass,  if  ranking 

as  works  of  art,  (470  a.,  S.  S.,  1996,  3142.) 
Lanterns,  according  to  material. 

painted  glass  slides  for,  (143,  S.  S.,  2319.) 
Lapis  calaminarus— calamine,  (608.)  Free, 

infcrnalis— nitrate  of  silver,  (93.) 
tutia— oxide  of  zinc,  dry,  (90.)       Vyi  ct.  per  lb. 

ground  in  oil,  (91.)  \%  ct.  per  lb. 

Lappcrs,  iron,  (216.) 
Lappets,  cotton,  as  other  cotton  cloth. 
Lapping,  wstd.  and  flax,  dtbl.  under  363,  (July 

12,  1859,  N.  Y.) 
Lard,  (258.)  2  cts.  per  lb. 

Larding  pins,  iron,  (216.) 

Lariats,  as  hide-rope,  (718.  S.  S.,  4751.)  Free. 

Last  blocks,  rough  hewn  or  sawed  only,  (222.) 
Lastings,  as  wstds.  under  363. 
Lastings,  mohair  cloth,  silk-twist,  or  other  mfs.  of 

cloth,  woven  or  made  in  patterns  of  such  size, 

shape,  and  form,  or  cut  in  such  manner  as  to 

be  fit  for  buttons  exclusively,  (382.) 
The  same,  fit  for  shoes,  slippers,  boots,  bootees, 

or  gaiters,  are  liable  to  the  rates  prescribed 

for  similar  fabrics  not  intended  for  such  use, 

(March  22,  and  May  29, 1867,  Boston.) 
Lasts,  finished  or  rough,  (233,  T.  R.,  p.  592.) 
Latches,  gilt  or  plated,  (210.) 

of  other  metal,  (216.) 
Laths,  per  1000  pieces,  (225.)  15  cts.  per  1000. 

Laudanum,  (122,  S.  S.,  902.) 
Laurel  berries,  cr.,  (636.)  Free. 

not  cr.,  (94.) 
Laurel  oil,  (92.) 

Lava,  unmfd.,  (730.)  Free. 

Lava  gas-burners,  so-called,  but  composed  of  clay 

or  earthy  matter  found  only  in  Bavaria,  (127, 

June  15, 1858,  Boston.) 
Lavender,  essence  or  oil  of,  (573.) 
flower,  cr.,  (636.) 

not  cr.,  (94.) 
spike-,  oil,  (-560.) 
water,  (99.) 
Lawns,  cotton,  as  cotton  cloth. 

linen.  (334.) 
Lead,  acetate  of,  bro^vn,  (53.)  4  cts.  per  lb. 

white,  (54.)  6  cts.  per  lb. 


Per  ct. 
25 


Free. 
Free. 


Free. 


25 


40 


45 


35 


30 


45 


25 


45 


45 


10 


55 


10 


50 


35 


52 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Lead,  antimonial,  as  type  metal,  (213.)  20 

ashes,  containing  trifling  percentage  of  lead, 

(837  a.,  S.  S.,  556.)  10 

same,  containing  large  percentage  of  lead,  as 
lead  ore,  (188,  S.  S.,  3649.)  VA  ct.  per  lb. 

black  or  plumbago,  pure  and  crude,  (764.) 

Free, 
casts  of,  (216.)  45 

chloride  of,  (92.)  25 

chromate  ot,  chrome  yellow,  (87.)  25 

combs,  (216.)  45 

dross,  (188.)  1}4  Ct.  per  lb. 

Goulard's  ext.  of,  (93.)  25 

in  bars  or  pigs.  (189,  S.  S.,  532;  also  July  24, 1874, 
Boston.)  2  cts.  per  lb. 

in  sheets,  pipes,  or  shot,  (190.)  3  cts.  per  lb. 

mfs.,  articles  and  wares  of,  +  +  +,  (216.)  45 

molten,  (189.)  2  cts.  per  lb. 

nitrate  of,  (59.)  3  cts.  per  lb. 

old  "  refuse  lead  "  run  into  blocks  or  bars,  (189.) 

2  cts.  per  lb, 
old  tea,  as  old  scrap  lead,  (189,  S.  S.,  1435.) 

2  cts.  per  lb. 
old  scrap,  fit  only  for  remf.,  (189.)  2  cts.  per  lb. 
ore,  (188.)  VA  ct.  per  lb. 

pencil-leads,  not  in  wood,  (473  h.) 
pencils,  whether  in  wood  or  not,  (473  a.) 

50  cts.  per  gross  and 
red-,  (58.)  3  cts.  per  lb. 

subacetate,  solution,  (93.) 
sugar  of,  as  acetate  of,  (see  above,  "  Lead  ace- 
tate," S.  S.,  411.) 
tannate  of,  (92.)  25 

toys,  (425,  S.  S.,  4507.)  ■  35 

white,  dry  or  in  pulp,  (55.)  3  cts.  per  lb. 

ground  or  mixed  in  oil,  (56.)         3  cts.  per  lb. 
Leaders,  leather,  as  mfs.  of  leather. 
Leaf,  bronze  metal-,  (198.)  10 

Dutch  metal-,  (198.)  10 

same,  in  bulk,  not  in  books,  (198,  S.  S.,  4508.)  10 

gold-,  per  package  of  500  leaves,  (200.) 

f  1.50  per  pckg. 
silver,  per  package  of  500  leaves,  (212.) 

75  cts.  per  pckg. 
tobacco,  (see  "  Tobacco.") 
Leakage  and  breakage,  (Pt.  I.,  1883,  2043;  Pt.  II., 
308  /.,  and  S.  S.  95, 1002,  1946,  2116,  2130,  4250.) 
Lcarned's  charcoal  capsule?,  (99.)  50 

Leather,  articles  and  mfs.  wholly  or  ptly.  of, 
+  +  +,  (403.)  30 

bend,  or  belting,  (460.)  15 

boots  or  bootees,  (463.)  SO 

bottles  of,  (403.)  30 

braces  or  suspenders,  (463.)  30 

calfskins,  tanned,  or  tanned  and  dressed,  (461.)    20 
caps  of,  used  as  hats,  or  substitutes  for  hats,  (400.)    30 
other,  (463.)  30 

cases  containing  books,  (each  a  prayer  book 
and  hymnal,  and  not  an  unusual  covering  or 
protection  for  the  finer  kinds  of  such  books, 
dtbl.  as  part  of  the  books  under  381),  (S.  S., 
1763.)  25 

cowhide,  split,  and  embossed  for  mf.  of  bags, 

satchels,  etc.,  (460,  S.  S.,  5635.)  15 

dressed  and  finished  skins  of  all  kinds,  +  +  -h, 

(461 .)  20 

dressed  upper,  of  all  kinds,  (461.)  20 

enamencd,  (461,  S.  R.,  1302.)  25 

game-bags,  flax  nets  ch.  val.,  (336,  S.  S.,  4329.)       40 
glazed  calfskins,  (461,  Oct.  26th,  1857,  N.  Y.)  20 


Per  ct. 
Leather  gloves,  all  kinds,  (436.)  50 

hats,  (400.)  30 

jackets  lined  with  fabric  of  wool,  for  men's 

wear,  (366,  S.  S.,  5373.)  40  cts.  per  lb.  and    35 

same,  if  outside  garments  for  ladies'   or  chil- 
dren's wear,  (367.)  45  cts.  per  lb.  and    40 
japanned,  or  patent,  (461,  S.  S.,  1302.)  30 
mitts,  or  mittens,  as  gloves,  (436,  822.)  50 
morocco,  finished,  (461.)  20 
skins  for,  tanned,  but  unfinished,  (462.)  10 
new  scrap,  pieces  of  new  leather,  (refuse  splits,) 
intended  for  the  mf  of  sole-leather,  dtbl.  as 
sole-leather,  (460,  822,  S.  S.,  1847  )  15 
old  scrap,  (516.)    Free. 

Spanish  or  other  sole,  (460.)  15 

strips  or  scraps,  new,  for  mfg.  fly-nets,  (461, 

S.  S.,  3355.)  20 

tanned,  all,  +  -f  -f ,  (460.)  15 

upper,  of  all  kinds,  +  +  -f,  (461.)  20 

"  Leather  waste,"  so-called,  being  layers  of  scraps 
pressed  and  inclosed  between  thin  skins  of 
leather  in  imitation  of  sole  leather,  as  mfs.  of, 
+  +  +,  (463,  S.  S.,  1453.)  30 

Leaves,  buchu,  cr.,  (636.)  Free, 

not  cr.,  (94.)  10 

for  dyeing,  cr.,  (509  or  689.)  Free, 

medicinal,  all,  +  +  -!-,  cr.,  (636.)  Free. 

not  cr.,  (94.)  10 

palm,  unmfd..  (744,  825.)  Free. 

Leeches,  (517.)  Free, 

Lees,  wine,  crystallized  or  argal,  (31.) 

4  cts.  per  lb. 
Legal  tender,  subsidiary  silver  coins  as,  (S.  S., 

3725.) 
Leggins,  wool  or  wstd.,  made  on  frames,  dtbl. 

under  363,  as  wstds.,  etc. 
Leghorn  bonnets,  hats,  or  hoods,  (400.)  30 

braids,  brims,  crowns,  flats,  plaits,  and  trim- 
mings for  bonnets,  hats,  or  hoods,  (448.)  20 
Lemon  grass  oil,  (567.)                                     Free. 
Lemon  or  lime-juice,  (543.)                               Free, 
oil,  (574.)                                                        Free, 
peel,  not  preserved,  candied,  or  otherwise  pre- 
pared, (751.)                                            Free, 
if  candied,  (302  a.,  S.  S.,  1370.)  35 
Lemons,  in  boxes,  of  not  over  234  cubic  feet  ca- 
pacity, (297  a.)                             30  cts.  per  box. 
in  half-boxes  of  not  over  1%  cubic  feet   ca- 
pacity, (297  a.)                     16  cts,  per  half-box, 
in  bulk,  (297  &.)                                     $2  per  1000. 
in  packages,  +  +  +,(298.)  20 
Lenses,  glass,  (143.)  45 
Leopard  skins,,  dressed ,  (461.)  20 

raw,  (719  a.)  Free. 

Leptandrine,  (93.)  25 

Letter-headings,  (384.)  25 

Levant  nut,  cocculus  indicus,  (528.)  Free. 

Levant  worm-seed,  cr.,  (636.)  Free. 

Libraries,  or  parts  of,  in  use  of  persons  or  fami- 
lies from  foreign  countries,  which  have  been 
in  actual  use  abroad  by  them  not  less  than 
one  year,  and  are  not  intended  for  other  per- 
sons nor  for  sale,  (662.)  Free, 
public,  regalia,  gems,  statues,  statuary,  and 
specimens  of  sculpture,  sp.  impt.  in  good 
faith  for  the  use  or  by  order  of  any  public 
library  in  the  U.  S.,  (771.)  Free. 
Lichens,  med.  and  not  edible,  cr.,  +  +  +,  (636.) 

Free. 
smne,  not  altogether  er.,  and  +  -f  -f ,  (94.)  la 


SCHEDULE  OF  DUTIES. 


53 


Per  ct. 

Lichi-fruit,  dried,  (704,  S.  S.,  3162.)  Free. 

Liens,  freight,  when  inoperative,  (S.  S.,  3453.) 

for  RR.  freight,  (S.  S.,  3660.) 
Licorice-juice,  (24,  S.  S.,  1882.)  3  cts.  per  lb. 

paste  or  rolls,  (24.)  71^  cts.  per  lb. 

root,  (544.)  Free. 

Liebig's  extract  of  meat,  (837  &.,  S.  S.,  1059.)  20 

Life-boats  and  life-saving  apparatus  sp.  impt.  by 
societieB  incorporated  or  established  to  en- 
courage the  saving  of  human  life,  (731.) 

Free. 
Lignumvitae  wood,  (818.)  Free. 

Lily  of  the  valley  bulbs,  (405,  S.  S.,  2761.)  20 

roots,  (405,  S,  S.,  4419.)  20 

Lima  bark,  (521.)  Free, 

Lime,  (464,  S.  S.,  2894.)  10 

acetate  of,  (92.)  25 

bisulphate  of,  med.  prep.,  (93.)  25 

borate  of,  (43  6.)  3  cts.  per  lb. 

citrate  of,  (617.)  Free, 

chloride  or  oxymuriate  of,  (618.)  Free, 

hydraulic,  (44,  822,  S.  S.,  3517.)  20 

hydro-carbonate  of,  as  whiting,  (45,  July  27, 
1866,  E.  G.)  drj-,  ^  ct.  per  lb. 

ground  in  oil  or  putty.  1  ct.  per  lb. 

phosphate  of,  cr.,  as  manure,  (505.)  Free. 

same,  as  med.  prep.,  (93.)  25 

sulphate  of,  plaster  of  Paris,  ground  or  cal- 
cined, (477.)  20 
unground,  (628.)                                         Free, 
white,  (87.)  25 
Lime-fruit  tablets,  as  candy  not  colored,  (242,  S. 
S.,  5420.)                                          5  cts.  per  lb. 
Lime-juice,  (543.)                                              Free. 
Limes,  (299.)                                                                   20 

oil  of,  (575.)  Free. 

Limes,  pickled  or  preserved  in  salt  and  water,  as 

pickles,  (284,  S.  S.,  708,  5190.)  35 

Lime-stone,  rough,  for  building,  (487  a.) 

SI  per  ton. 
same,  hewn,  dressed,  or  polished,  (487  b.)  20 

rough,  for  burning  into  lime,  as  cr.  min.  sub., 

(215,  May  8, 1866,  Detroit;  but  see  S.  S.,  2890.)     20 
and  sand,  used  for  sinking  cribs  for  piers,  (837  a., 

S.  S.,  35.)  10 

rubble,  or  rough,  as  taken  from  the  quarry, 
only  suitable  for  foundations  of  buildings, 
etc.,  (S37a.,S.  S.,  2890.)  10 

LiNEXs,  TO  wit: 
bagging  for  cotton  and  like  mfs.,  +  +  +,  suita- 
ble to  the  uses  for  which  cotton-bagging  is 
applied,  composed  in  whole  or  in  part  of 
hemp,  jute,  jute  butts,  flax,  gunnybags, 
gunny  cloth,  or  other  materials,  (343.) 
valued  at  not  over  7  cts.  per  sq.  yd. 

IH  ct.  per  lb. 

valued  at  over  7  cts.  per  sq.  yd.    2  cts.  per  lb. 

Dundee,  or  Scotch  double  warp,  of  jute,  not 

fit  for  use  in  bagging  cotton,  (342,  S.  S.,  1690, 

See  also  S.  S.,  1656.)  40 

jute,  for  tailoring  pps.,  hop-sacking,  etc.,  (342, 

S.  S.,  1617.)  40 

waste,  fit  only  for  making  paper,  as  paper- 
stock,  (754.)  Free. 


Linens  (continued):  . 
bags  and  bagging  and  like  mfs.,  -f  -f  -f ,  (except 
bagging  for  cotton,)  wholly  or  ptly.  of  flax, 
hemp,    jute,    gunny-cloth,    gunny-bags,   or 
other  material,  (342.)  40 

braids,  flax,  (336.)  40 

brown  and  bleached,  the  following,  to  wit :  can- 
vas (other  than  sail  canvas),  cot-bottoms, 
crash,  damasks,  (S.  S.,  2472,)  diapers,  drills, 
and  coatings,  ducks,  (including  bear,  imita- 
tions, ravens,  and  all  other  ducks  of  hemp  or 
flax,  excepting  •'  sail  duck,")  handkerchiefs,* 
huckabacks,  lawns,  paddings,  and  all  other 
woven  fabrics,  -f  +  +,  of  flax,  jute,  or  hemp, 
or  of  which  either  shall  be  the  comp.  ch.  v., 
(334,  Nov.  16, 1843,  N.  Y. ;  also  S.  S.,  1221, 1945.)  35 
burlaps,  of  flax,  jute,  or  hemp,  or  of  which  these 
or  either  of  them  ch.  val.t 
not  over  60  inches  wide  and  exc.  such  as  are  fit 

for  cotton  bagging,  (338.)  30 

over  60  inches  wide,  (339.)  40 

definition  of,  (S.  S.,  3481.) 
rule  for  classifying  under  former  laws,  (S.  S., 
3366.) 
cambric  handkerchiefs,  with  cotton  border, 

same  as  above,  (334,  April  3, 1846,  Boston.) 
canvas  for  buttons,  woven  or  made  in  patterns 
of  such  size,  shape,  or  form,  or  cut  in  such 
manner  as  to  be  fit  for  buttons  exclusively, 
(382.)  10 

for  sails,  (see  below,  "ducks,"  etc.) 
paddings,  18  inches  wide,  for  tailoring  pps., 
chair  seats,  etc.,  as  paddings  under  334,  (S. 
S.,  1714.)  35 

cloth  curtains  edged  with  lace,  (334,  S.  S.,  5322.)    35 
clothing,  +  +  +,  (336.)  40 

cluney  lace,  as  mfs.  of  flax,  (336,  S,  S,,  1615.)         40 
coatings,  and  Genoese  linen  coatings,  colored, 

(334,  S.  S.,  882.)  35 

cot-bottoms,  (334.)  35 

cotton  bagging,  (see  above,  "  Bagging,"  etc.) 
crash,  (334.)  35 

damask    towelling,  with   colored  border,   as 

bleached  damask,  (334,  S.  S.,  1010.)  35 

dress  goods,  jute  and  cotton,  jute  ch.  val.,  as 

linens  under  334,  (S.  S,,  2844.)  35 

drills,  fancy,  colored,  (334,  S,  S.,  882.)  35 

ducks,  half-,  for  sails,  as  sail  duck,  (Nov.  16, 
1843,  N.  Y.  and  Boston.)  30 

sail,  or  canvas  for  sails,  including  the  heavy 
ducks  of  Russia,  and  English  sail  cloth  and 
canvas,  (348,  Nov.  16, 1843,  N.  Y.  and  Boston.)    30 
embroideries  or  mfs.  of  linen,  if  embroidered 
or  tamboured  in  the  loom  or  otherv-ise  by 
machinery  or  with  the  needle  or  other  pro- 
cess, and  +  +  +,  (337.)  30 
filter-,  in  the  piece,  as  other  like  mfe.,  (334,  S. 

S.,  2405.)  35 

floor-cloth  canvas,  of  flax,  jute,  or  hemp,  or  of 
which  these  or  either  of  them  is  the  comp. 
mat.  of  ch.  val.,  (339.)  40 

gilling  twine,  (347.)  25 

glass-cloths,  in  pairs,  joined  by  fringe,  f334,  S.  S., 
4215.)  35 


*  Handkerchiefs  with  small  plain  linen  centre,  and  the  rest  of  linen  thread  lace,  dutiable,  not  as  thread 
lace,  but  as  handkerchiefs  under  334,  (S.  S.,  1384.    But  see  S.  S.,  1386,  as  to  same  with  cotton  lace  border.) 

t  This  does  not  comprise  canvas  paddings,  crash,  damasks,  diapers,  huckabacks,  towels,  shirting  linens, 
dress  linens,  etc.,  (S.  S.,  1221.)  .  .  e  . 


54 


SCHEDULE  OF  DUTIES. 


Lint,  linen,  (336.) 

Liq.  Opii  Sed.,  Battley's  Sedative,  (99,  May  3, 1866, 

W.  H.  S.  &  Co.) 
Liqueurs  or  cordials,  {see  below,  "  liquors.") 
Liquid  orchil,  (550.)  Free. 

Liquorice  juice,  (24.)  3  cts.  per  lb. 

paste  or  roll,  (24. )  1%  cts.  per  lb. 

root,  (544.)  Free. 

Liquor,  iron-,  (92.) 

Liquor  stands,  according  to  component  metal, 
and  the  bottles,  when  not  in  the  stands,  to  be 
rated  separately,  under    their    appropriate 
classification,  (May  17, 1859,  Boston.) 
Liquors,  malt,  to  wit : 
:|:ale,  porter,  and  beer,  in  bottles,  (316,  S.  S., 
341 ;  and  «ee  post,  p.  53,  Pt.  IV.) 

35  cts.  per  gal. 
if  in  glass  bottles,  add.  ad  vol.  duty  must  be 
paid  on  the  bottles  according  to  their  char- 
acter, (S.  S.,  4190.) 
not  in  bottles,  20  cts.  per  gal. 

finings.  (837  6.) 
spirituous,  as  follows,  to  wit :? 
Angosturiaand  "aromatic  "  bitters, (313, S.S., 
1678.)  $2  per  pf.  gal. 

brandy  and  other  spirits  mfd.  or  distil  led  from 
grain  or  other  materials,  and  +  +  +. 

m  per  pf  gal. 
allowance  for  evaporation  under  former  laws, 

(S.  S.,  4048.) 
casks  of  lawful  capacity,  ptly.  filled,  when  en- 
titled to  entry,  (S.  S.,  3191 ;  see  also  T.  D.,  88.) 
coloring  for  beer,  (117,  822,  S.  S.,  3732.) 

for  brandy,  (117.) 

cordials,  liqueurs,  arrack,  absinthe,  kirschwas- 

ser,  ratafia,  and  other  similar  spirituous 

beverages,  or   bitters   containing    spirits, 

and  +  +  +,  (313.)  $2  per  pf.  gal. 

in  bottles,  dtbl.  as  above,  with  add.  duty  on 

bottles,  (S.  S.,  1849,  3146.)  3  cts.  each. 

domestic,  division  of  consignments,  {see  new 

regs.,  S.  S.,  3873.) 
"  essence  of  red  beets,"  so-called,  dtbl.  as  dist. 

spts.,  (T.  R.,  p.  568.) 
gauge  of  appraiser's  return  rules,  (S.  S.,  3723.) 
malt,  dtbl.  gallon,  231  cubic  inches,  (S.  S.,4068.) 
malt,  gauge  of,  (S.  S.,  3537,  3564.) 
mescal,  as  dist.  epts.,  (S.  S.,  2448.) 
on  all  compounds  or  preps,  of  which  dist.  spts. 
are  a  comp.  of  ch.  val.,  -[-  +  +,  duty  Tiot  less 
than  that  upon  dist.  spts.,  (312.) 
all  imitations  of  brandy,  spirits,  or  wines,  are 
subject  to  the  highest  rates  of  duty  provided 
for  genuine,  and  in  no  case  less  than  $1  per 
gallon,  (314  b.) 
no  lower  rate  or  amount  of  duty  to  be  charged 
on  brandy,  spirits,  or  other  spirituous  bever- 
ages, than  that  fixed  bylaw  for  first  proof,  but 
to  be  increased  in  proportion  for  any  greater 
strength,  (314  a.,  S.  S.,  2085.) 
each  and  every  gauge  or  wine-gallon  of  mea- 
surement to  be  counted  as  at  least  one  proof 
gallon,  (311  6.) 
"  distilled  spirits,  spirits,  alcohol,  and  alcoholic 


Per  ct. 

40 


50 


25 


20 


Per  ct. 

Linens  {continued) : 
grass-cloth,  and  other  mfs.  of  jute,  ramie,  china, 

and  sisal  grass,  +  +  +,  (351.)  '  35 

gunny-bags  and  gunny-cloth,  old  or  refuse,  fit 
only  for  remfg.,  (713.)  Free. 

cloth,  not  bagging,  (341.) 
valued  at  not  over  10  cts.  per  sq.  yd. 

3  cts.  per  lb. 

valued  at  over  10  cts.  4  cts.  per  lb. 

handkerchiefs,  not  emb.,  duty  same  whether  in 

piece  or  separate,  (S.-S.,  4267.) 
handkerchiefs,  plain,  hemmed,  bought   and 

sold  by  the  dozen,  as  mfs.  of  flax,  +  +  -i-, 

(336,  S.  S.,  3709 )         "  40 

insertings,  (337.)  30 

laces,  flax  or  linen,  (337.)  30 

lap  robes,  with  wstd.  strips,  dtbl.  under  363, 

(S.  S.,  2374.) 
mfs.,  (flax  ch.  val.,)  that  cannot  be  measured 

by  the  sq.yd.,  and  +  +  +,  including  all  made 

on  frames,  (336.)  40 

mfs.  of  flax,  jute,  or  hemp,  woven,  -f  4-  -f ,  (334.)    35 
mfs.  of  hemp  or  manila,  or  of  which  either  is 

the  comp.  mat.  of  ch.  val.,  -h  +  +,  (350.)  35 

mfs.  of  jute,  ramie,  china,  or  sisal-grass,  +  +  +, 

(351.)  35 

mitts,  made  on  frames,  (336.)  40 

oil-cloth  foundations'^  or  floor-cloth  canvas  of 

flax,  jute,  or  hemp,  or  of  which  either  shall 

be  the  comp.  mat.  of  ch.  val.,  (339,  S.  S.,  2754.)    40 
oil-cloths   for    floors,   stamped,     painted,     or 

printed,  and  all  other  oil-cloth,  (except  silk,) 

(340.)  40 

pack-thread,  (336.)  40 

rags  for  making  paper,  fit  only  for  making  pa- 
per and  unfit  for  any  other  mf.,  (754.)      Free, 
sail-ducks,  {see  above,  "Linen  ducks.") 
seines  and  seine  twine,  (347.)  25 

sheetings,  Russia  and  other,  of  flax  or  hemp, 

brown  or  white,  (349.)  35 

shirt-bosoms,  not  tamboured  or  embroidered, 

and  requiring  to  be  sewed  in  shirt  to  fit  for 

use,  (336,  May  18,  1859,  N.  Y.)  40 

shirt-fronts,  embroidered,  (337,  S.  S.,  1288.)  30 

tape,  (336.)  40 

thread,  (336.)  40 

towels,  in  pairs,  joined  by  fringe,  (334,  S.  S., 

4182.)  35 

twine,  seine  and  gilling,  (347.)  25 

all  other  flax  or  linen,  (336.)  40 

waste,  (493,  T.  R.,  p.  590.)  10 

water-proof  cloth,  +  +,  (340.)  40 

yarns,  flax,  hemp,  or  jute.  (335.)  35 

flax,  how  they  differ  from  twine,  (S.  S.,  4948.) 
Lines,  fishing-,  (336.)  40 

Liniments,  med.  preps.,  (93.)  25 

proprietary,  (99.)  50 

Linoleum  as  oil-cloth,  (340,  S.  S.,  3560.)  40 

Linseed,  bushel  .'6  lbs.,t  (466.)       20  cts.  per  bush. 
Linseed  cake.f  (748.)  Free, 

meal,  (837  b.)  20 

oil,  VA  lbs.  to  be  estimated  to  the  gallon.  (27.) 
25  cts.  per  gal. 
Lint,  cotton,  (324.)  35 

*  The  terms  "oil-cloth  foundations  "  and  "  floor-cloth  canvas"  are  held  by  the  U.  S.  Supreme  Court  to  be 
synonymous,  and  not  to  include  burlaps  of  any  kind,  (S.  S..  2754.) 
t  No  drawback  allowed  on  oil-cake  made  from  imported  seed,  {par.  466,  Statutes.) 
t  For  capacity  of  ale,  beer,  and  porter  bottles,  {see  post,  Pt.  IV.,  p.  53.) 
§  Re-importation  of  foreign  spirits  and  wines  not  allowed,  (S.  S.,  2043.) 


SCHEDULE  OF  DUTIES. 


55 


Per  ct. 

Liquors  (continued) : 

spirits,  is  that  substance  known  as  ethyl  al- 
cohol, hydrated  oxide  of  ethyl,  or  spirits  of 
wine,  commonly  produced  by  fermentation 
of  grain,  starch,  molasses,  or  sugar,  including 
all  dilutions  and  mixtures  of  this  substance," 
(section  32-48,  Rev.  Stat.) 
"proof  spirit,"  under  the  law,  is  "that  alco- 
holic liquor  which  contains  one-half  its  vol- 
ume of  alcohol  of  a  specific  gravity  of  seven 
thousand  nine  hundred  and  thirty-nine  ten 
thousandths  (.7939)  at  60  degrees  Fahrenheit," 
(311  c.  and  Pt.  I.,  2064.) 
to  ascertain  the  number  of  " proof  gaUons"  con- 
tained in  any  quantity  of  liquor  stronger 
than  first  proof,  multiply  the  actual  quantity 
in  wine  gallons  by  the  percentage  of  alco- 
hol, and  divide  by  50,  (but  see  notes  to  307.) 
all  spirituous  liquors  impt.  in  casks  of  less  ca- 
pacity than  14  gallons  are  subject  to  forfeit- 
ure. (311  d.) 
"all  distilled  spirits,  wines,  and  malt  liquors, 
imported  in  pipes,  hogsheads,  tierces,  barrels, 
casks,  or  other  similar  packages,  shall  be  first 
placed  in  public  store,  or  bonded  warehouse, 
and  shall  not  be  removed  therefrom  until  the 
same  shall  have  been  inspected,  marked  and 
branded,  by  a  United  States  customs-ganger, 
and  a  stamp  affixed  to  each  package,  indi- 
cating the  date  and  particulars  of  such  in- 
spection." (Act  of  March  3,  1879,  sec.  11. 
See  Part  I.,  2266,  and  S.  S.,  3939.) 
Chinese  wine,  (311  a.,  S.  S.,  1987.) 

$2  per  pf.  gal. 
all  liquors  entered  as  wine,  and   containing 
over  24  per  ct.  of  alcohol,  to  be  forfeited, 
(308  a.) 
for  provisions  for  marking  and  branding  spirits, 
(see  1857,  1858,  Pt.  I.;  see  also  S.  S.,  3939,  3962.) 
bottles,  containing  spirits  or  sparkling  wines, 
pay  an  add.  duty,  (310,  S.  S.,  1849, 1976.) 

3  cts.  each. 
vinous : 

wines,  champagne,  and  all  other  sparkling,  in 
•  bottles,  of  not  over  }i  pint  each,  (307  c.) 

Sl.75  per  doz. 

same,  in  bottles  of  over  }4  pint,  and  not  over 

1  pint  each,  (307  b.)  $3.50  per  doz. 

same,  in  bottles  of  over  1  pint,  and  not  over  1 

i[uart  each,  (307  a.)  $7  per  doz. 

same,  in  bottles  of  over  1  quart  each,  (307  d.) 

$7  per  doz.  and  §2.25  per  gal.  on  excess, 
still,  in  casks,  (308  a.)  50  cts.  per  gal. 

same,  in  bottles,  per  case  of  1  doz.  bottles,  each 
containing  over  1  pint,  and  not  over  1  quart, 
or  of  24  bottles,  each  containing  not  over  1 
pint,  (308  b.)  $1.60  per  case. 

Any  excess  over  these  quantities  in   such 
bottles  subject  to  a  duty  of  five  cents  for  each 
pint  or  fraction  thereof  so  in  excess,  (308  c.) 
But  there  is  no  separate  or  add.  duty  on 
bottles  containing  still  wines,  (308  d.) 
all  wines  containing  over  24  per  ct.  of  alco- 
hol to  be  forfeited.  (308  e.) 
no  allowance  for  breakage,  leakage,  or  dam- 
age  on  wines,  liquors,   cordials,  or   dist. 
spirits,  (308/.) 
"  spumante,"  or  foaming,  same  as  sparkling, 
(S.  S-.,  2367.) 


Per  ct. 

Liquors  (continued) : 

vermuth,  duly  as  on  still  wines,  (309,  S.  S., 

1585,  2367.) 
all  wines,  brandy,  or  other  spirituous  liquors 
in  bottles  must  be  packed  in  packages  con- 
taining not  less  than  1  dozen  bottles  in  each 
package,  (310.) 
all  such  bottles,  excepting  those  containing 
still  wines,  must  pay  an  additional  duty 
(310.)  of  3  cts.  for  each  botUe. 

Literary  societies  and  institutions,  sp.  impts.  for, 

(see  "Societies.") 
Litharge,  dry  or  in  oil,  (57.)  3  cts.  per  lb. 

Lithographic  hand-  or  show-bills,  printed   mat- 
ter, (3S4,  Oct.  9,  1861,  N.  Y.)  25 
views  in  book  covers,  (384,  S.  S.,  2845.)  25 
stones,  not  engraved,  (732.)                          Free. 

old  engraved,  not/ree,  (S.  S.,  1925.) 
varnish,  (119,  S.  S.,  516.)  40 

same,  if  spirit  varnish,  pay  in  add.  to  the  above, 
$1.32  per  gal.  add. 
Lithographs,  colored,  as  engravings,  (384,  Jan.  25, 
1861,  N.  Y.)  25 

printed  in  colors,  as  engravings,  (384,  March  25, 

1859,  N.  Y:)  25 

so-called  "  sheet  pictures,"  embossed  or  plain, 
(384,  S.  S.,  4719.)  25 

Litmus,  prepared  or  not  prepared,  (545.)       Free. 
Live  plants  and  flower  roots,  imm.  tr.  of,  (S.  S., 

3726.) 
Living  animals,  (252.)  20 

sp.  impt.  for  breeding  pps.,  (642  a.)  Free. 

see  641,  642  b.  for  special  provisions  as  to  immi- 
grants' teams  and  animals  impt.  for  tempo- 
rary pps. 
Llama  goods,  silk  and  wool,  as  dress  goods  for 

women  and  children  under  365,  (S.  S.,  2933.) 
Lloyd's  Register,  dtbL  val.  of,  (see  S.  S.,  5568.) 
Loadstones,  (733.)  Free. 

Locks,  door-,  gilt  or  plated  metal,  (210.)  35 

of  any  other  metal,  (216.)  45 

gun-,  (216.)  45 

wood  and  metal.  (216.)  45 

Locomotive  tires,  (see  "Iron"  and  "Steel.") 
Logs,  unmfd.,  +  -f-  +,  (734.)  Free. 

Logwood,  extracts  or  decoctions  of,  (84.)  10 

in  sticks,  (636.)  Free. 

Looking-glass  frames,  according  to  material. 

plates,  (see  "  Glass.") 
Lozenges,  proprietary,  (99.)  50 

Vichy,  as  med.  prep.,  +  +  +,  (93,  S.  S.,  1646.)         25 
all  other  non-alcoholic  medicinal,  (93.)  25 

Lumber,  viz. :  sawed  boards,  planks,  deals,  and 
other  lumber,  of  hemlock,  white-wood,  syca- 
more, and  bass-wood,  (219  a.) 

$1  per  1000  ft.  board  measure. 
aU  other  articles  of  sawed,  (219  a.) 

$2  per  1000  ft.  board  measure, 
of  any  sort,  if  planed  or  finished,  in  add.  to  the 
above  rates  must  pay  for  each  side  so  planed 
or  finished,  (219  6.) 

50  cts.  per  1000  ft.  board  measure, 
if  planed  on  one  side,  and  tongued  and  grooved, 
(220.)  $1  per  1000  ft.  board  measure, 

if  planed  on  two  sides,  and  tongued  and  groov- 
ed, (221.)         $1.50  per  10(X)  ft.  board  measure, 
for  vessels,  (see  834  and  835.) 
edges  only  planed,  not  dtbl.  as  planed  or  fin- 
ished, (S.  S.,  4709.) 


56 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Lumber  {continued) : 
hickory,  of  lengths  and  shapes  for  general  use, 
(lil9  a.,  S.  S.,  4871.) 

$2  per  1000  ft.  board  measure. 
{see  rule  for  measurement,  S,  S.,  5379.) 
pine,  sawed  of  various  sizes  for  sash-stock,  as 
wood  uumfd.  under  234,  (S.  S.,  5599.)  20 

Lunar  caustic  molds,  (837  h.,  S.  S.,  337.)  20 

Lupulinum,  yellowish  powder  obtained  from  the 
surface  of  hops,  cr.  drug,  (636,  S.  S.,  3168.) 

Free. 
Lutes,  as  musical  instruments.    (469.)  25 

Lye  of  wood  ashes,  (593.)  Free. 


M. 


MACARONI  and  vermicelli,  (735.)  Free. 

*Mace.  (546.)  Free. 

oil.    (576.)  Free. 

Machine  blanketing,  or  felts,  of  wool  for  printing 

machines,  (379,  S.  S,,  625.) 

20  cts.  per  lb.  and    30 
"Machine  blanketing,"  so-called,  but  really  a 
heavy,  coarse  woollen  fabric  invoiced  as  "  pol- 
ishing-cloth,"  and  intended  for  use  in  polish- 
ing marble,  dtbl.  as  mf.  of  wool,  +  +  +,  un- 
der 362,  (S.  S.,  3147.) 
Machinery,  carding-,  iron  ch.  val.,  (216,  S,  S.,  1136.)    45 
comp.  of  different  mat.,  {seeT.  D.,  28.) 
copper  ch.  val.,  (216,  S.  S..  2886.)  45 

drippings,  grease,  (437,  S,  S.,  3468.)  10 

for  repair,  when  free,  (831,  S.  S..  662, 1951,)      • 
iron  and  steel,  easily  separable,  els.  separately, 

(S.  S.,  3319,  Rgs.,  Art.,  482.) 
models  of,  and  of  inventions,  (743.)  Free, 

steel  and  other  mat.  separately  invoiced,  how 

els.,  (S.  S.,  3855.) 
mackerel,  {see  "  Fish.") 
Madder  and  munjeet,  or  India  madder,  ground 
or  prepared,  (547.)  Free. 

in  oil,  as  paint,  (87,  S.  S.,  2074.)  25 

extracts  of,  all,  (547.)  Free. 

lake,  (87,  S.  S.,  3130,  4833.)  25 

roots  of  all  kinds,  (509.)  Free. 

Magic  cigar-stands,  part  steel,  (216,  S.  S.,  2746.)         45 
Magic  lanterns,  suitable  for  children's  toys,  (425, 
Nov.  12, 1864,  N.  Y.,  S.  S.,  2569.)  35 

suitable  for  philosophical  pps.  or  the  amuse- 
ment or  instruction  of  adults,  (475,  Ibid.)  35 
lantern  slides,  sp.  imp.  for  colleges,  (759,  S.  S., 
4515.)                                                        Free. 
Magnesia,  acetate  of,  (92.)  25 
bromide  of,  (93.)  25 
calcined,  (61.)                                  10  cts.  per  lb. 
carbonate  of,  med.,  (60.)                   5  cts.  per  lb. 
cement,  ground  magnesite,  (620,  S.  S.,  5304.) 

Free, 
chloride  of,  (93.)  25 

tcitrate  of,  (93.)  25 

Henry's,  (99,  S.  S.,  223.;  50 

hypo-phosphate  of,  (93.)  25 


Per  ct. 
Magnesia,  iodide  of,  (93.)  25 

nitrate  of,  (93.)  25 

phosphate  of,  (92.)  25 

sulphate  of,  or  Epsom  salts,  (62.)    V/^  ct.  per  lb. 
sulphide,  (92.)  25 

Magnesite,  or  native  mineral  carbonate  of  mag- 
nesia, (620.)  Free. 
Magnesium,  (619.)                                            Free. 
Magnetic  iron  sand  or  ore,  cr.  mineral  substance, 

(215,  S.  S.,  5.)  20 

Magnets,  (736.)  Free. 

Mahogany,  unmfd.,  (818.)  Free, 

cabinet  ware  or  house  furniture  of,  finished, 

(230,)  35 

same,  in  piece  or  rough,  (229.)  30 

mfs.  of,  +  -f  +,  (232.)  35 

sawdust,  solely  for  dyeing  or  tanning,    (509, 
Jan.  28, 1867,  N.  Y.)  Free. 

Mail,  importations  by,  (S.  S.,  3427,  3516,  3956,  4027, 
4198,  5288.) 
same,  for  foreign  diplomats  and  consuls,  (S.  S., 

3554.) 
printed  matter,  music,  etc.,  impt.  through,  ex- 
cepting newspapers  and  periodicals,  is  dtbl., 
(S.  S.,  2812 ;  see  T.  D.,  84.) 
Mails,  iron,  (216.)  45 

steel,  (216.)  45 

weavers'  iron,  (216.)  45 

Maine,  products  of  the  forests  of,  (829,  830,  S.  S., 

2217.) 

Maize,  Indian  corn,  (263.)  10  cts.  per  bush. 

Malacca,  or  Indian  joints,  not  further  mfd.  than 

cut  into  suitable  lengths  for  the  mfs.  into 

which  they  are  intended  to  be  converted, 

(725.)  Free. 

Malleable  iron  castings,  +  +  +,  (161.) 

2  cts.  per  lb. 
Malt,  barley-,  per  bush,  of  34  lbs.,  (262.) 

20  cts.  per  bush, 
no  allowance  for  screenings  or  dust,  (S.  S., 

4742.) 
extract,  not  proprietary,  as  ale  or  beer  under 

316,  (S.S.,  2338,  5372.) 
extract,  Johann  Hoff' s,  (99,  S.  S.,  2867,  4834.)  50 

Manganese,  black  oxyd  and  ore  of,t  (621.)     Free, 
bromide  of,  (92. )  25 

carbonate  of,  (92.)  25 

hypo-phosphate  of,  (93.)  25 

iodide  of,  (93.)  25 

oxide  of,  ground,  (621,  S.  S.,  2915.)  Free, 

phosphate  of,  (93.)  25 

sulphate  of,  (92.)  25 

Manganese,  and  manganiferous  ore,  distinctive 

percentages,^  (S.  S.,  4114.) 
Manganese,  cr.  oxide  of,  so-called,  but  being  a 
chem.  salt  in  form  of  white  powder,  (92,  S.  S., 
3410.)  25 

Manganiferous  iron  ore,t  (144  a.,  S.  S.,  3931.) 

75  cts.  per  ton. 
Mangoes,  in  natural  condition,  (704.)  Free. 

Manila,  and  other  hemps  of  India,  (331.) 

$25  per  ton. 
Manna,  (548.)  Free. 


*  For  proportionate  weight  of  mace  in  the  shell,  see  "  Nutmegs." 

t  Certain  so-called  "granulated  effervescing  citrate  of  magnesia,"  in /ad  a  potassa  tartrate  of  soda,  not 
medicinal,  but  used  as  a  summer  beverage,  dtbl.  under  837  6.  at  20  per  cent,  ad  val.,  (S.  S.,  2682.) 

t  The  Department  ruled  (S.  S.,  4114) "  that  to  be  properly  subject  to  classification  as  manganese  ore  the  ar- 
ticle must  contain  50  per  cent,  or  over  of  manganese  in  proportion  to  the  entire  quantity,  and  not  over  10 
percent,  of  iron."  In  cases  of  doubt  "the  importer  will  be  required  to  substantiate  his  claim"  (of free 
entry,)  "  by  an  analysis  of  the  article  by  a  competent  chemist." 


SCHEDULE  OF  DUTIES. 


57 


Per  ct. 

50 


I 


Mantillas,  silk,  (383.) 
Manufactukes,  TO  wit: 

all  articles,  +  +  +,  (whether  wholly  or  ptly. 
mfd.,)  made  from  sheet,  plate,  hoop,  band,  or 
scroll  iron,  or  of  which  either  of  these  shall 
be  the  comp.  mat.  of  ch.  val.,  must  pay,  in 
addition  to  the  duty  on  such  iron,  (154  b.) 

%  ct.  per  lb. 

articles  or  wares,  +  +  +,  wholly  or  ptly.  of  iron, 
steel,  copper,  lead,  nickel,  pewter,  tin,  zinc, 
gold,  silver,  platinum,  or  any  other  metal, 
exc.  britannia,gilt,  or  plated,  whether  wholly 
or  ptly.  mfd.,  (216.) 

all  non-enumerated,  bearing  a  similitude  to 
enumerated,  (see  provisions  as  to,  822  to  825.) 

all,  +  +  +,  (837  6.) 

britannia  ware  and  plated  and  gilt  articles,  and 
wares  of  all  kinds.  (210.) 

domestic  paper,  exp.  printed  on  and  re-impt., 
dtbl.,  (S.  S.,  3065.) 
products  and  mfs.  when  exp.  and  brought 
back  in  same  condition,  under  regulations, 
(649  a.)  Free, 

spools  exp.  filled  and  rtd.  empty,  not  free  un- 
der 649  a.,  (S.  S.,  4976.) 

materials  for,  when  free,  (2098.) 

of  brass  and  fire-brick  combined,  (216,  S.  S., 
5075.) 

of  bone,  horn,  ivory,  or  vegetable  ivory,  all 
+  +  +,  (399.) 

of  cedar  wood,  granadilla,  ebony,  mahogany, 
rosewood,  and  satin  wood,  (232.) 

of  difTerent  quality,  wholly  or  ptly.  of  wool  or 
cotton,  impt.  in  the  same  packages,  (see  Pt.  I., 
1873,  as  to  appraisement  of) 

of  hemp  or  manila,  or  of  which  either  is  ch. 
val.,  +  +  +,  (350.) 

of  jute,  ramie,  China,  and  sisal  grasses,  +  +  +, 
(351.) 

of  mixed  materials,  4-  +,  are  dtbl.  at  the  highest 
rates  at  which  the  comp.  mat.  of  ch.  val.  may 
be  chargeable,  (823.) 

of  wopd,  or  of  which  wood  is  the  chief  comp, 
part,  +  +  +,  (233.) 

or  articles  of  grass,  osier,  palm-leaf,  whalebone, 
willow,  or  straw,  +  +  +,  (395.) 

of  the  U.  S.  exp.  and  brought  back,  to  wit: 
casks,  barrels,  carboys,  bags,  and  other 
vessels,  exported,  filled  with  American  pro- 
ducts, or  exported  empty,  and  returned  filled 
with  foreign  products,  including  shooks, 
when  returned  as  barrels  or  boxes.  (649  b.) 
identity  proved  under  regulations,  (649  c.) 
and  on  which  all  internal  tax  due  shall  be 
proven  to  have  been  paid  before  exporta- 
tion, and  not  refunded,  (649  d.)  Free. 
Manures,  guano,  and  all  others,  (505.)           Free. 

substances  expressly  used  for,  (505,  S.  S.,  391.) 

Free. 
Manuscript  mezuzoths,  (737,  S.  S.,  3497.)  Free. 
Manuscripts,  (737.)  Free. 

Maps  and  charts,  (384.) 

for  Congressional  library,  (659.)  Free. 

for  United  States,  (659.)  Free. 

sp.  impt.  for  schools  and  societies,  (see  "  Acade- 
mies," and  "  Societies.") 


45 


20 


35 


35 


35 


35 


35 


30 


25 


Per  ct. 

Marble  of  all  kinds  in  block,  rough,  or  square, 
(467  a.)  65  cts.  per  cubic  ft. 

bas-reliefs,  (468,  S.  S.,  2568,  2706.)  50 

mfs.*  of,  -f  +  +,  (468.)  50 

paving  tiles,  (468  b.)  91.10  per  cubic  ft. 

slabs,  (468  b.)  $1.10  per  cubic  ft. 

veined,  sawed  dressed  or  otherwise,  (468  b.) 

$1.10  per  cubic  ft. 
measurement  of,  (S.  S.,  3586,  4495,  5297.) 
Marble  statuary,  +  +,  (470  b.)  30 

by  American    artists    residing    abroad,    {see 

"  American.") 
table  tops,  (468,  S.  S.,  3858.)  50 

Marbles,  common,  for  children,  as  toys,  (425,  Nov. 
12, 1864,  Baltimore.)  35 

glass,  china,  or  other  material,  as  toys,  (425,  S. 
S.,  3264,  3821.)  35 

Marmalade,  (302  a.)  35 

Marine  coral,  (682.)  Free. 

"  Markwick's  spongio-piline,"  wool,  {see  "  Wool- 
lens.") 
Marrow,  cr.,  (738.)  Free. 

Marrow  for  toilet  soap,  perfumed,  dutiable  as  a 
pomade  or  perfumery  under  99,  (March  3, 
1858,  N.  y.)  60 

Martin-Siemens   process,    metal,  mfd.   by,   {see 

"  Metal.") 
Marshmallows,  med.  root,  (739.)  Free. 

Mastic,  gum,  cr.,  (636.)  Free. 

Masks  for  adults,  paper,  (388,  Nov.  2, 1866.)  15 

papier  mache,  (472.)  30 

silk,  (383.)  50 

Match  blocks,  (234,  S.  S.,  5307.)  20 

pickets,  (234,  S.  S.,  5307.)  20 

Matches,  friction  or  lucifer  of  all  descriptions, 
(433.)  35 

of  cotton,  wax,  and  paper,  (324  a.,  S.  S.,  595.)         35 
Match-splints,  (233,  S.  S.,  2708.)  35 

Mat6  or  Brazilian  tea,  also  known  as  Heva  Yerba 

and  Paraguay  tea,  (837  b.,  S.  S.,  3909.)  20 

Materials  impt.  for  the  mf  of  medicines,  prep- 
arations, compositions,  perfumery,  cosmetics, 
cordials,  and  other  liquors  for  exportation, 
may  be  removed  from  shipboard  or  bonded 
warehouse  to  mfg.  warehouse,  under  regs., 
free  of  duty.  (Pt.  I.,  2098.) 
Mathematical  insts.,  according  to  materials. 
same,  sp.  impt,  {see  "Academies"  and    "So- 
cieties.") 
Matico  leaf,  cr.,  (636.)  Free. 

Mats,  floor-,  exclusively  of  vegetable  substances, 
(432.)  20 

made  of  portions  of  carpets  or  carpetings,  are 
subject  to  the  rates  of  duty  imposed  on  like 
carpets  and  carpetings,  (378  c.) 
all  others  not  exclusively  of  vegetable  mate- 
rial, (378  c.)  40 
sheepskin,  (378  c,  Sept.  16th,  1865,  March  5, 

1866,  N.Y.,  and  S.  S.,  1341.)  40 

table-,  not  exclusively  of  vegetable  material, 
(378  c.)  40 

Of  vegetable  material  exclusively,  dtbl.  ac- 
cording to  material  or  as  non-enumerated 
manufactures. 
Matte,  nickel-,  cr.,  on  the  nickel  it  contains.  (191.) 

15  cts.  per  lb. 


*  This  includes  mfs.  of  "  Mexican  onyx,"  so-called,  or  Tecali  marble,  (S.  S.,  2306.)  and 
marble,  (S.  S.,  2568.) 


bas-reliefs"  in 


58 


SCHEDULE  OF  DUTIES. 


Per  ct. 

Matting,  floor-,  exclusively  of  veg.  sub.,  (432.)  20 

all  other  according  to  material,  or  as  non-enu- 
merated mfs. 
Mattresses,  cotton  ticking  filled  with  hay  and 
moss.  (324  a.,  823,  S.  S.,  4797.)  35 

curled  hair,  other  than  hogs-,  used  for,  (443.)         25 
curled  hogs'-hair  for,  (717.)  Free, 

moss,  sea-weeds,  and  all  other  veg.  subs,  used 
for,  (744.)  Free. 

Meal,  corn-,  per  bushel  of  48  lbs.,  (263.) 

10  cts.  per  bu. 

oat-,  (266.)  %  et.  per  lb. 

rice-,  (837  b.,  S.  S.,  5678.) 

Meat,  extract  of,  (255.) 

in  carcasses,  dressed,  -f  +,  (837  a.,  S.  S,,  2325.) 
Meats,  prepared,  -|-  +  +,  (283.) 
Mechanical  figures  with  musical  attachments,  if 
children's  toys,  (425.) 
same,  of  different  materials,  part  steel,  if  not 
toys,  (216,  S.  S.,  2985.) 
Meconin,  (93.) 
Medallion  casts  in  plaster  from  antique  gems, 

(837  b.,  T.  R.,  p.  575.) 
Medallions,  small,  of  glass  and  gilded  or  silvered 
composition  metal,  (143,  S.  S.,  2849.) 
small,  for  watch-guards,   mfs.   of  steel,   (216, 
S.,  S.  5146.) 
Medals,  cabinets  of,  (669.)  Free, 

gold,  silver,  or  copper,  (740.)  Free, 

sp.  impt.,  {see  "Academies"  and  "Societies.") 
Medicated  cottons,  (93,  S.  S.  4987.) 

wines,  (118.)  60  cts.  per  lb. 

Medicinal : 
balsams, 
barks, 
beans, 
berries, 
buds, 
bulbs, 

bulbous  roots, 
dried  fibres, 
dried  insects, 
drugs, 

excrescences,  such  as  nutgalls, 
flowers, 
fruits, 
grains, 
gum  resins, 
gums, 
herbs, 
leaves, 
lichens, 


nuts, 

roots, 

seeds,  aromatic, 

seeds  of  morbid  growth,  and 

weeds. 

any  of  the  above  in  a  crude  state,  not  edible, 
and  not  advanced  in  value  or  condition  by 
refining  or  grinding,  or  by  any  other  process 
of  mf.,  and  +  +  +,  (636.)  Free. 

The  same,  (excepting  drugs  and  aromatic  gar- 
den seeds,)  if  so  advanced  in  value  or  condi- 
tion, -H-  +,  (94.) 

preparations,  part  alcohol,  and  known  as 
essences, 
ethers, 
extracts, 


25 


10 


Per  ct. 
Medicinal  (continued) : 
medicated  wines, 
mixtures, 
spirits,  and 

tinctures.  +  +  +,  (118.)  50  cts.  per  lb. 

preparations,  not  part  alcohol,  and  known  as 
cerates, 
conserves, 
decoctions, 
emulsions, 

extracts,  (solid  or  fluid,) 
infusions, 
juices, 
liniments, 
lozenges, 
mixtures, 
mucilages, 
ointments, 
oleo-resins, 
pills, 
plasters, 
powders, 
resins, 
sirups, 

suppositories, 
vinegars,  and 

waters,  +  +  -}-,  (93.,  25 

preparations,  materials  for  mf.  of,  (see  above, 

"  Materials.") 
preparations,  etc.,  examination  and  appraise- 
ment of,  {see  Pt.  I.,  1895  to  1900.) 
•  preparations  or  compositions,  patent  or  pro- 
prietary, (99.)  50 
purposes,  acids  used  for,  -f-  -f  -f-,  (594.)       Free, 
waters,  (see  "  Mineral  waters.") 
Medicines,  cr.,  as  drugs  cr.,  (636.)                   Free, 
not  cr.,  {see  above,  "  Medicinal  preparations.") 
patent,  secret  or  proprietary,  (99.)  50 
Medieval  period,  arms  of,  not  antiquities,  (S.  S., 

3580.) 
Meerschaum,  cr.  or  raw,  (741.)  Free. 

same,  cleaned  of  outside  dirt  by  cutting,  and 
waxed  and  polished,  (741,  S.  S.,  3850.)  Free. 
Melada,  and  concentrated  melada  or  concrete, 
testing  by  the  polariscope,  not  above  75  de- 
grees, (230.)  1  4,0j  ct.  per  lb. 
and  for  every  add.  degree  or  fraction  of  a  de- 
gree, shown  by  such  test,  (236.) 

ito  of  a  ct.  per  lb.  add. 
Melodeons,  as  musical  insts.,  (469.)  25 

Melting-pots,  earthen,  (127.)  55 

or  glue  pots,  iron,  (216.)  45 

Memorandum  books,  common  blank-,  (385.)  20 

Menispermin,  (93.)  25 

Menthol,  crystallized,  and  known  as  "  Japanese 

peppermint  camphor,"  (93,  S.  S.,  4963.)  25 

Merchant  appraisers'  compensation,  (S.  S.,4242.) 

Merchandise  taken  from  wrecks,  (828.) 

Mercurial  ointment,  (93.)  25 

preparations,  +  +  +,  (93.)  25 

Mercury,  bisulphate  of,  (93.)  25 

cyanide  of,  (93.) 

iodide  of,  green,  (93.) 

red,  {9S.)  25 

nitrate  sol.,  (93.)  25 

oxide  of,  black,  (93.) 

yellow,  (93.) 

proto-bromide  of,  (93.)  25 ; 

sulphate  of,  yellow,  (93.)  25 


SCHEDULE  OF  DUTIES. 


59 


Per  ct. 

Mercur>',  sulphuret  of.  black,  (93.)  25 

sulphuret  with  chalk,  (93.)  25 

Mercury  or  quicksilver,  (211.)  10 

Merino,  {see  "  Wool"  and  "  Woollens.") 
Mescal,  dist.  sp.,  (311,  S.  S.,  2448.)  §2  per  pf.  gal. 
Metal,  all  composition  of  which  copper  is  comp. 
mat.  ch.  val ,  and  +  +  +,  (186  b.)  3  cts.  per  lb, 
all  produced  from  iron  or  its  ores,  w^hich  is  cast 
and  malleable,  of  whatever  description  or 
form,  without  regard  to  the  percentage  of 
carbon  contained  therein,  whether  produced 
by  cementation,  or  converted,  cast,  or  made 
from  iron  or  its  ores  by  the  crucible,  Besse- 
mer, pneumatic,  Thomas-Gilchrist,  basic,  Sie- 
mens-Martin, or  open-hearth  process,  or 
by  the  equivalent  of  either,  or  by  the 
combination  of  two  or  more  of  the  pro- 
cesses, or  their  equivalents,  or  by  any  fusion 
or  other  process  which  produces  from  iron  or 
its  ores  a  metal  either  granular  or  fibrous  in 
structure, which  is  cast  and  malleable,  except- 
ing what  is  known  as  malleable  iron  castings, 
shall  be  classed  and  denominated  as  steel, 
(183  b  ) 
bell,  broken  and  fit  only  to  be  re-mfd.,  (651.) 

Free, 
unwrought,  (215.)  20 

clippings.    {See  "  Clippings.") 

embroidery,  (216.)  45 

epaulets,  galloons,  knots,  laces,  stars,  tresses, 

wings,  etc.,  (-127.)  25 

gilt  or  plated,  articles  and  wares  of,  (210.)  35 

mfs.  wholly  or  ptly.  of,   finished  or  not,  and 

+  -f  +,  (21G.)  45 

sheathing,  or  yellow,  not  wholly  of  copper,  nor 
wholly  nor  in  part  of  iron,  ungalvanized,  in 
sheets  of  48  by  14  inches,  and  weighing  from 
14  to  34  oz.  per  sq.  foot,  (194.)  35 

threads,  file,  or  gespinst,  (401.)  25 

type-,  (213 )  20 

yellow  {not  slieathlng),  old  and  unfit  for  any 
other  purpose  than  as  a  raw  material  to  be 
re-worked,  (215,  Jan.  23, 1862,  New  Bedford.)       20 
Metallic  arsenic  or  cobaltum  crystals,  (610.) 

Free. 
Metalophones,  of  full  diatonic  scale,  (469,  S.  S., 
3399.)  25 

toy,  not  full  scale,  (425.  S.  S.,  3399.)  35 

Metals,  unwrought,  +  +  +,  (215.)  20 

Metronomes,  (216,  S.  S.,  1764.)  45 

Mexican  asphalt,  (643,  S.  S.,  4807.)  Free, 

dollars,  no  reduction  for  abrasion,  (S.  S.,  3571.) 
imports  for  exhibition  at  the  Fair  of  the  New 
England  Mfrs  and  Mechs.  Institute,  1883,  (S. 
S.,  5547.) 
"Mexican  onyx,"  mfs.,  as  mfs.  of  marble,  (468,  S. 

S.,  23(16.)  50 

Mazuzoths,  manuscript-,  (737,  S.  S.,  3497.)       Free. 

in  cases,  cases  dtbl.,  (3.  S.,  3497.) 
Mica  and  mica  waste,  (742.)  Free, 

ground,  (837  b.,  S.  S.,  2713.)  20 

slabs,  crude,  (742,  S.  S.,  2676.)  Free. 

Microscopic  specimens  of  nat  history,  on  glass, 
Impt.  for  cabinets  or  as  objects  of  taste  or  sci- 
ence, and  not  for  sale,  (793,  S.  S.,  3958.)     Free. 
Milk,  (837  a.,  S.  S.,  1752.)  10 

condensed  or  preserved,  (276.)  20 


Perct 

Free. 


Free. 
Free. 


artificial 


Milk,  India-rubber,  (724 ) 
roses,  as  a  cosmetic,  (99.) 
sugar  of,  (797.) 
Millet  seed,  (760,  S.  S.,  5516.) 

prep,  or  mfd.,  (837  6.,  S.  S.,  2093.) 
Millinery   ornaments,   feathers,   and 

flowers  for,  (429  b.) 
Mill  cranks  and  irons,  (163.)  2  cts.  per  lb. 

feed,  (837  b.,  S.  S.,  4235.) 
saws,  not  over  9  inches  wide,  (173.) 

10  cts.  per  lin.  ft. 
over  9  inches  wide,  (173.)  15  cts.  per  lin.  ft. 

Millstones,  buhr,  (406.) 
not  buhr,  mfd.  wholly  or  in  part,  (406,  822,  Dec. 
14, 1859,  Charleston.) 
Mills,  cofi'ee-,  (216.) 

Mineral  substances,  crude,  +  +  -f ,  (215.) 
crude,*  not  advanced  in  value  or  condition  by 
refining  or  grinding,  or  by  other  process  of 
mf.,  +  -V  +,  (638 )  Free. 

The  same*  advanced  in  value  or  condition,  by 
refining  or  grinding,  or  by  other  process  of 
mf.,  +  +  +,  (95.) 
Mineral  blue.  (87.) 
carbonate  of  magnesia,  native,  or  magnesite, 
(620.)  Free, 

green,  (87.) 
kermes,  (93.) 

orange-,  (58.)  3  cts.  per  lb. 

specimens  for  cabinets,  etc.  {See  below,  "Miner- 
alogy.") 
waters,  all  not  artificial,  (622.)  Free, 

artificial,  and  imitations  of  natural  mineral 
waters,  (38.) 
Mineral  waters,  natural,  artificially  charged  with 
gas,  (622,  S.  S.,  3148.)  Free. 

same,  certificates  from  the  owner  or  manager  of 
the  spring,  that  the  water  embraced  in  the  in- 
voice is,  in  fact,  natural  mineral  water,  and 
specifying  the  spring  from  which  produced, 
must  accompany  the  invoice,  (S.  S.,  2973, 3963.) 
same,  prep,  by  boiling  for  use  as  medicine,  and 
known  as  "St.  Catherine  Concentrated 
Water,"  (93,  S.  S.,  3170.) 
wax,  (592.)  Free. 

Mineralogy,  specimens  of,  imported  for  cabinets, 
or  as  objects  of  taste  or  science,  and  not  for 
sale,  (793.)  Free. 

Mint,  United  States,  copper  imported  for,  (681.) 

Free. 
Miniature  cases,  according  to  material. 
sheets,  ivory,  (399.) 

theatres,  of  paper  (if  not  children's  toys),  (388, 
S.S..  1825.) 
Miniatures,  (470  a.) 
"  Mirabellen,"  or  plums,  dried,  (294,  S.  S.,  2670.) 

1  ct.  per  lb. 
Mirbane,  oil  of,  (81  or  83 ) 

I  Mirrors,  hand,  and  small  unframed  mirror  plates, 
(143,  S.  S.,  2407,  3805.) 
other,  {see  "Glass,"  and  S.  S.,  5012,  5455,  and 
5476.) 
Mitts  and  mittens,  same  as  gloves. 
Mixed  goods,  -h  -h,  to  wit:  all  articles  mfd.  from 
two  or  more  materials,  the  duty  is  to  be  as- 
sessed at  the  highest  rates  at  which  the  comp. 
mat.  of  ch.  val.  is  chargeable,  (823.) 


50 


20 


50 


20 


20 


*  These  provi.sions  seem  to  conflict  with  that  for  "mineral  substances  in  a  crude  state,"  (215,)  whi^h  im- 
poses a  duty  of  20  per  cent.  ad.  val.  thereon,  and  probably  subjects  the  former  to  the  provisions  of  824. 


60 


SCHEDULE  OF  DUTIES. 


Per  ct. 
50  cts.  per  lb. 


Mixtures,  med.,  alcoholic,  (118.) 

non-alcholic,  (93.) 
Mock  or  imitation  jewelry,  to  wit : 

breast-pins,  ear-rings,  and  composition  imita- 
tions of  gems  set  in  base  metals,  (459,  S.  S., 
3288.) 
jewelry,  theatrical,  or  im.  gems,  (459,  S.  S., 

3099.) 
lead,  or  blende,  (215.) 
Modelling,  -f  +  +,  according  to  comp.  mat. 
Models  of  inventions  and  other  improvements  in 
the  arts.    {See  restrictions  as  to,  743.)       Free, 
of  engines,  etc.,  specially  imported  for  instruc- 
tion or  illustration  in  schools,  classified  as 
philosophical  apparatus,  (759,  S.  S.,  612.)  Free. 
or  imitations,  in  papier  mache,  of  anatomical 
and  botanical  specimens,  dtbl.  under  472,  (S. 
S.,  1767.) 
other  than  of  inventions  or  improvements  in 
the  arts  that  cannot  be  fitted  for  use,  are  dtbl. 
according  to  materials,  (S.  S.,  253.) 
Mohair, 

manufactures  of,  same  as  "  Worsteds." 
unmf.,  val.  at  last  port  or  place  whence  exp. 
to  the  United  States  excluding  charges  at 
such  port,  to  wit: 
val.  not  over  30  cts.  per  lb.,  (358  a.) 

10  cts.  per  lb. 

val.  over  30  cts.,  (358  b.)  12  cts.  per.  lb. 

Moisic  iron,  dtbl.  as  other  iron  of  like  condition, 

grade,  or  stage  of  mt  (Pt.  I.,  2183.) 
Molasses,  concentrated,  testing  by  the  polari- 
scope,  not  above  75  degrees,  (236.) 

liVtj  ct.  per  lb. 

and  for  every  additional  degree,  or  fraction  of 

a  degree,  shown  by  the  polariscopic   test, 

(236.)  1^5  of  a  ct.  per  lb.  additional. 

testing  not  above  56  degrees  by  the  polariscope, 

(241.)  4  cts.  per  gal. 

same,  testing  above  56  degrees,  (241.) 

8  cts.  per  gal. 
Molds,  button-,  +  -f  +,  (407.) 
gold  beaters-,  (710.)  Free, 

hammer  and  gun-,  {see  "  Steel.") 
lunar  caustic,  (837,  b.) 
Moleskins,  as  cotton  cloth. 

Monstrance,  (771,  S.  S.,  3745.)  Free. 

Montfort's  solution  of  morphia,  for  the  alcohol 
contained  therein,  (103.)  $2  per  gal.  and 

Monumental  stone,  not  marble,  unmfd.  or  un- 
dressed, (487  o.)  $1  per  ton. 
same,  hewn,  dressed,  or  polished,  (487  6.) 
Monuments,  public,  articles  impt.  for,  must  be 
"works  of  art,"  to  be  free  under  833,  (S.  S., 
3999.) 
Moon-,  or  poppy-seed,  (452,  S.  S.,  3451.) 

i^ofactperlb. 
Mops,  cotton  ch.  val.,  (324  a.) 
cotton  and  iron,  (216.) 
cotton  and  wood,  wood  ch.  val.,  (233.) 
Mopsticks,  wood  and  iron,  (216.) 

same,  wood,  (233.) 
Morocco  skins,  finished,  (461.) 

skins  for,  tanned  but  unfinished,  (462.) 
Morphia,  morphine,  and  all  other  salts  of  mor- 
phia, (123.)  $1  per  oz. 
Morrals,  nose-bags  of  istle,  for  feeding  horses, 
used  in  the  States  and  Territories  bordering 
on  Mexico,  (351,  822.) 


25 


25 


25 


20 


25 


20 


35 


Per 

IMortars,  common  stone'^are,  (124.) 
earthenware,  (127.) 
glass,  (143.) 
marble,  (468.) 
metal,  gilt  or  plated,  (210.) 
other  than  above,  (216.) 
stone,  other  than  marbl;^,  (487  b.) 
Mosaic  pictures,  of  marble,  as  mfs.  of  marble,  un- 
der 468,  (S.  S.,1448.) 
table-tops,  part  marble,  (468,  S.  S.,  3016,  3117.) 
topped  tables,  complete  articles  of  furniture, 

(230,  S.  S.,  3858.) 
work,  opaque  glass  blocks  of  different  colors 
for,  (143.  S.  S.,  4909.) 
Mosaics,  "  Florentine,"  so-styled,  of  slate,  (131, 
S.  S..  547.) 
"Roman,"  (131,  S.  S.,  2624.) 
real,  not  set,  (837  6.) 

set.  (459.) 
when  in  settings  or  frames  not  of  metal  (837  &., 
T.  R.,  p.  575.) 
Moss,  dyed  and  prepared   for   florists'   designs 
(837  b.,  S.  S.,  4924.) 
dyed  for  millinery  uses,  as.  parts  of  artfl.  flow- 
ers, (429  6.,  S.  S.,  2518.) 
used  for  beds  or  mattresses,  (744.)  Free. 

Iceland,  cr.,  (636.)  Free, 

not  crude,  (94.) 
Mosses,  all  med.,  not  edible,  cr.,  (636.)  Free, 

not  crude,  (94.) 
all  other  than  above,  crude,  (837  a.) 
Mother  of  pearl,  (75G.)  Free, 

buttons,  with  metal  eyes  or  shanks.  (407.) 
knife  handles,  unfinished,  (486,  March  31, 1859, 

N.  Y.) 
shell  boxes,  (410.) 
mfs.  of,  +  +  +,  (486.) 
studs,  (486.) 
Mouse-traps,  wood  and  iron  wire,  (216.) 
"  Mousseline  de  laines,"  worsted  or  worsted  and 
silk,  and  "  de  laines,"  cotton  and  worsted,  as 
women's  and  children's  dress  goods,  under 
365,  (July  18,  1857,  N.  Y.) 
Mouth-organs,   large,  or  so-called  harmonicas, 
(469,  S.  S.,  2418.  2869.) 
toy,  for  children,  (425,  S.  S.,  2466.) 
perfumeries,  etc.,  (99.) 
Mouth-pieces  of  cornets,  and  other  musical  in- 
struments, (469,  S.  S.,  4453.) 
Mucilages,  med.,  (93.) 
Muffs,  fur,  (435.) 
Mules,  living,  (252.) 

Mundic,  or  pyrites  dtbl.  under  144,  as  ore,  accord- 
ing to  the  percentage  of  copper  it  contains. 
Muflaers,  wstd.,  cotton,  and  silk,  (307.) 

45  cts.  per  lb.  and 
Mungo,  woollen-,  (361.)  ,  10  cts.  per  lb, 

Munjeet,  or  India  madder,  ground  and  prepared, 
and  extracts  of,  (5-17.)  Free. 

Murexide,  a  dye,  chemically  prepared,  (92.) 
Muriate  of  ammonia,  or  sal  ammoniac,  (35.) 
of  barytes,  (92.) 

cinchona,  (629.)  Free, 

gold,  (52.) 

potassa,  (627.)  Free, 

strontium,  (92.) 
tin.  (92. 
Muriatic  acid,  (594.)  Free. 

Mushrooms,  dried,  (286,  S.  S.,  1408.) 


ct. 

25 
55 
45 
50 
35 
45 
20 

50 
50 

35 

45 

30 
30 
20 
25 

20 

20 

50 

10 

10 

10 

30 

25 
35 
25 
25 
45 


40 


SCHEDULE  OF  DUTIES. 


61 


Free, 


Per  ct. 

Mushrooms,  prepared,  (287.)  30 

sauce  or  catsup,  (_&4.) 
Musical  bird-cages,  part  metal,  (216,  S.  S.,  3255.) 
boxes,  cheap,  for  children's  toys,  (425,  S.S.,3173, 
3793.) 
not  toys,  and  parts  of,  (469,  S.  S.,  4453,  5195.) 
instruments,  (469,  S.  S.,  815.) 
children's  toys,  (425,  S.  S.,  1821, 2023,  2107,2111.) 
finished  indispensable  parts  of;  (469.  S.  S., 
4453.) 
mme,  small,  for  use  in  concert,  (469,  S.  S.,  3894.) 
same,  small  and  cheap,  for  children's  toys,  (425, 

S.  S.,  3765.) 
same,  usual  cases  for,  same  duty  as  instruments, 

(S.  S.,  3155.) 
strings  for,  of  gut,  (671.)  Free. 

of  metal  and  silk,  for,  (469,  S.  S.  4453.) 
work-boxes,  part  steel,  (216,  S.  S.,  3764.) 
Music  paper,  (392 ) 

printed  with  lines  only,  (384,  S.  S.,  4991.) 
wUhout  lines.  (384,  S.  S.,  3503.) 
Musk,  perfumery,  (99.) 

crude,  in  natural  pod,  (506.) 
Musket  barrels,  (216.) 
blocks,  rough,  hewn,  or  sawed  only,  (222.) 
rods,  iron,  (216.) 

steel,  (216.) 
stocks,  finished,  (233.) 
Muskets,  rifles,  and  other  firearms,  (202.) 
Mustard,  ground  or  preserved,  in  bottles  or  other- 
wise, (306.)  10  cts.  per  lb. 
seed,  (760.)  Free, 
oil,  (92.) 
Mutton.in  carcass,  dressed,  (837  a.,  S.  S.,  1022, 2325.) 
Myrobolan,  er.  nut  for  dyeing  or  tanning,  (549.) 

Free, 
extract  of,  (84,  S.  S.,  5529.) 
Myrrh  gum,  crude,  (636.)  Free. 

not  crude,  (94.) 
Myrtle  or  bay  wax,  (592.)  Free. 


N. 


JJail-rods,  of  iron  or  steel  wire,  round,  in  coils 
and  loops  not  lighter  than  No.  5  w.  g.,  val. 
not  over  Z]4  cts.  per  lb.,  (180  a.) 

1%  of  a  ct.  per  lb. 
iron,  J§  of  an  inch  wide  and  ^^^  of  an  inch  thick, 
as  bar  iron  under  148  b.,  (S.  *S.,  5045.) 


Per  ct. 


liVct-  per  lb. 
Nails,  brass,  (216.) 
copper,  (216.) 

cut,  iron  or  steel,  (158.)  1%  ct.  x)er  lb. 

gilt  or  plated,  (210.) 

hob-,  wrought  iron  or  steel,  (168.)    4  cts.  per  lb. 
horseshoe-,  (168.)  4  cts.  per  lb. 

metal,  +  +  +,  (216.) 
ornamental  iron,  Avith  brass  or  polished  heads, 

(216.) 
silver,  or  German  silver,  (216.) 
vessels,  nails  for,  (S34-5,  and  see  "Vessels.") 
wire,  iron  or  steel.  (168.)  4  cts.  per  lb. 

wrought,  iron  or  steel,  -{-  +  +,  (168.) 

4  cts.  per  lb. 
with  stone  or  white  China  heads,  (127,  May  28, 

1866,  R.  &  Co.) 
yellow  metal,  not  entitled  to  withdrawal  iinder 

sai,  (S.  S.,  5034.) 
zinc,  (216.) 


10 


35 


45 


55 


45 


Nainsooks,  as  cotton  cloth. 
Nankeen  shoes  and  slippers,  leather  soles,  (463.) 
Naphtha,  (81.) 

Naphthaline  brown,  (82,  S.  S.,  3847.) 
"  Naphthaline  colors,"  so-called,  (82,  S.  S.,  3927.) 
scarlet  B.,  (82,  S.  S.,  5593.) 
yellow,  (82,  S.S.,  3875.) 
Naphthylamin,  (82.  S.  S.,4032.) 

roth,  echt,  (82,  S.  S.,  3913.) 
Napkins,  cotton  damask,  (325.) 
linen,  in  the  piece,  (334.) 
same,  cut  apart  ready  for  use  and  sold  by  the 
dozen,  dtbl.  asmfs.  of  flax,  +  -|-  +,  (336,S,S., 
3709,  4072.) 
Naples  soap,  {see  "  Soap.") 
"  Narcein."  (93.) 
Narcotine,  (93.) 

"  Natron  wasser  glass,"  (water-glass,)  as  silicate 

of  soda,  (76,  S.  S.,  4710.)  J^  ct.  per  lb. 

"  Natural  grass  flowers,"  so-called,  being  natural 

grasses,  dried  and  prep.,  (837  &.,  S.  S.,  1739.) 

Natural  history,  specimens  of,  impt.  for  cabinets 

or  as  objects  of  taste  or  science,  and  not  for 

sale,  (793.)  Free. 

specimens  of,  microscopic,  on  glass,  sp.  impt., 

(93,  S.  S.,  3958.)  Free. 

Neat    cattle  and  hides  thereof,  prohibition  of 

impt.,  {see  842.) 
Neatsfoot  oil,  (92.) 
Necklaces,  bead-,  (396,  S.  S,,  1789.) 
bone-,  link-chain,  (399,  S.  S.,  3119.) 
comp.,  im.  gems  set  in  base  metal,  (459,  S.  S., 
3288.) 
Neckties,  silk,  (383.) 
Needle-cases,  according  to  material. 
Needles,  all,  -H  +  +,  for  sewing,  darning,  or  knit- 
ting, (206.) 
crochet,' (206,  S.  S.,  2693,  2963.) 
for  knitting  or  sewing  machines,  (205.) 
sail,  (206,  Feb.  13, 1865,  San  Fr.) 
unfinished,  dtbl.  as  finished,  (S.  S.,  3421.) 
Negro  head  cloth,  cotton  and  wstd.  dtbl.  under 

363,  (June  5, 1857,  N.  Y. ;  see  "  Worsted.") 
Neroli  oil,  (577.)  Free- 

Nerves  of  animals,  for  glue  stock,  (511.)        Free. 
Nets,  fishing,  dip  or  scoop,  cotton,  (324  a.) 
flax,  (336.) 
seines,  (347.) 
for  the  head  or  hair,  of  silk  and  gum  elastic, 

(383,  S.  S.,  2337.) 
same,  of  wool,  wstd.,  or  mohair,  (368.) 

30  cts.  per  lb.  and 
Netting  of  human  hair,  (444,  S.  S.,  1539.) 
Nettings  of  iron  or  steel  wire,  in  meshes  of  any 
form,  pay  a  duty  equal  in  amount  to  that  im- 
posed on  iron  or  steel  wire  of  the  same  gauge, 
and  2  cts.  per  lb.  in  add.  thereto,  (182  d.) 
other,  according  to  material. 
Newspapers,  (745.)  Free. 

New  Zealand  flax,  not  hackled  or  dressed,  (328, 
S.  S.,  818.)  820  per  ton. 

straw,  (327,  S.  S.,  1405.)  $5  per  ton. 

Nicholson  pavement  blocks  made  wholly  by  saw- 
ing, (222,  S.  S.,  343.) 
Nickel,  in  ore,  matte,  or  other  cr.  form,  not  ready 
for  consumption  in  the  arts,  on  the  nickel 
therein,  (190.)  15  cts.  per  lb. 

mfe.,  -f  -I-  +,  wholly  or  ptly.of,  finished  or  not, 
(216.) 


25 


20 


20 


45 


62 


SCHEDULE  OF  DUTIES. 


Per  ct 
Nickel,  oxide,  and  alloy  of  any  kind,  in  which 
nickel  is  the  element  of  ch.  val,  (192.) 

15  cts.  per  lb. 
sulphate,  (92.)  25 

Nippers,  metal,  (216.)  45 

Nipple  shields,  wholly  of  rubber,  (454.)  25 

part  glass,  (143.)  45 

Nipples  for  guns,  iron  or  steel,  (216.)  45 

Niter-cake,  cr.  or  refined,  (75,  S.  S.,  2370.)  20 

cubic-,  (630.)  Free. 

Nitrate  of  barytes,  (92.)  25 

iron,  (92.)  25 

lead,  (59.)  3  cts.  per  lb. 

potash,  or  saltpetre,  cr.,  (68.)  ^  1  ct.  per  lb. 

refined,  (69.)  VA  ct.  per  lb. 

silver,  (93.)  25 

soda,  or  cubic  nitre,  (630.)  Free, 

tin,  (92.)  25 

Nitrates,  cUl,  when  prepared  for  medicinal  pps., 

(93.)  25 

Nitric  acid,  (594.)  Free. 

Nitro-benzole,  ess.  oil,  (81  or  83.)  20 

Nitro-picric  acid,  (594.)  Free. 

Nitrous  acid,  fuming,  (594.)  Free. 

Nitrous  ether,  spirits  of,  (110.)  30  cts.  per  lb. 

Noils,  china  grass,  (351.  S.  S.,  2133,  3170.)  35 

short  pieces  or  knots  of  wool,  classified  as  wool, 

and  not  as  "  wool  waste,"  (S.  S.,  379,  961.) 
same,  fine,  impt.  in  the  oily  state,  dtbl.  under 

357  a.,  (S.  S..  1404 ;  but  see  also  below.*) 
same,  of  coarse  wool,  classified  as  3d  class,  (S.  S., 
1404.) 
Non-enumerated  articles,  (822-5  and  837.) 
Norfolk  latches.  (216.)  45 

Noyau,  duty  same  as  on  "  Absinthe,"  (313.) 

82  per  pf.  gal. 
Nursing-bottles  of  molded  glass,  finished,  and  fit- 
tings attached,  (143,  S.  S.,  1579.)  45 
fittings  for,  according  to  material. 
Nutgalls,  cr.,  (636.)                                           Free. 

other  than  cr.,  (94.)  10 

Nutmegs.  (551.)  Free. 

Nuts,  edible,  of  all  kinds,  shelled  or  unshelled. 

+  +  +,(305.)  2  cts.  per  lb. 

almonds,  shelled,  (303  a.)  1%  cts.  per  lb. 

unshelled,  (303  a.)  5  cts.  per  lb. 

Brazil  or  cream,  (746.)  Free. 

cocoa,  (746.)  Free. 

filberts,  (303  6.)  3  cts.  per  lb. 

for  dyeing,  cr.,  +  +  +,  (509.)  Free. 

medicinal,  not  edible,  cr.,  (636.)  Free. 

not  cr.,  (94.)  10 

palm-,  and  palm-nut  kernels,  (753.)  Free, 

pea-  or  ground-beans,  shelled,  (304.) 

1]4  ct.  per  lb. 
pea-  or  ground-beans  un.shelled,  (304.) 

1  ct.  per  lb. 

walnuts,  (303  b.)  3  cts.  per  lb. 

wrought  iron  or  steel,  (162.)  2  cts.  per  lb. 

same,  on  or  with  bolts,  (164.)  23^  cts.  per  lb. 

Nux  vomica,  (552.)  Free. 


Per  ct. 
OAK  BARK,  cr.,  for  dyeing  or  tanning,  (509.) 

Free. 
Oakum,  (747.)  Free. 

Oar-blocks,  rough-hewn  or  sawed  only,  (222.)  20 

Oars,  (233.)  35 

Oaths  of  consignees,  etc.,  to  entries,  (849  to  854.) 
Oat-meal,  (266.)  ]4  ct.  per  lb. 

Oats,  per  bushel  of  32  lbs.,  (264  and  Pt.  I.,  1881.) 
10  cts.  per  bush, 
as  seed,  (264  and  Pt.  I.,  1881.   Jan.  24,   1860, 
Charleston.)  10  cts.  per  bush, 

coarsely  ground  for  provender,  as  "  Oats,"  (264, 
and  Pt.  I.,  1881,  S.  S.,  584.)       10  cts.  per  bush. 
Object-glasses   for  telescopes,  etc.,   with    edges 

ground  or  cut,  (135,  August  5, 1858,  Boston.)       45 
Obscene  articles,  impt.  prohibited,  (839,  note,  and 

Rgs.,  art.  315.) 
Ochres,  and  ochrey  earths,  dry,  (89,) 

J^  of  a  ct.  per  lb. 
ground  in  oil,  (89.)  114  ct.  per  lb. 

Odor  cases,  glass  and  leather,  (143,  823,  S.  S.,  1387.)    45 
Odors  or  perfumes,  (99.)  50 

GEnanthic  ether,  (113.)  $4  per  oz. 

Oilcake,  of  linseed.f  (748.)  Free. 

Oil-cloth  canvas,  or  foundations,  of  flax,  jute,  or 
hemp,  or  of  which  these  or  either  of  them  are 
comp.  mat.  of  ch.  val.,  (339.)  40 

Oil-cloths,  floor  and  all  other  except  silk,  (340.)     40 
flax,  waterproof,  for  linings  and  wrappers,  (340, 

S.  S.,  4192.)  40 

medicated,  not  silk,  (340.)  40 

silk,  or  silk  ch.  val.,  (383.)  50 

table-mats,  (340.)  ,  40 

lined  with  wool,  or  woollens,  dtbl.  under  362, 
as  mfs.  in  part  of  wool. 
Oil  seeds,  of  like  character  with  hemp  and  rape- 
seed,  excepting  flax  and  linseed,  (452.) 

]4  of  act.  per  lb. 
Oil  silk  cloth,  (383.)  50 

Oils,  all  preparations,  -f  +  +,  known  as  essential, 
expressed,  distilled,  or  rendered  oils,  alkalies 
or  alkaloids,  and  all  combinations  of  any 
thereof,  (92.)  25 

absinthe  or  wormwood,  (92.)  25 

all  animal,  -f  +  +,  (92.)  25 

all  essential,  -f  +  +,  (92.)  25 

all  expressed,  +  +  +,  (92.)  25 

all  rendered,  +  +  +,  (92.)  25 

almond,  (555.)  Free. 

artificial,  of  coal  tar,  (81.)  20 

allspice,  (92.)  25 

amber,  crude.  (556.)  Free. 

rectified,  (556.)  Free. 

ambergris,  (557.)  Free. 

amylic  alcohol,  C112.)  10 

aniline,  cr.,  (559.)  Free, 

anise,  or  anise  seed,  (558.)  Free, 

anthos,  (581.)  Free, 

antique,  (92.)  25 

apple.  (114.)  $2.50  per  lb. 

apricot,  (114.)  $2.50  per  lb. 


*  The  Department  did  not  intend  by  its  letter  of  the  8th  inst..  (S.  S..  1404.)  to  abandon,  directly  or  indi- 
rectly, the  classification  of  wools  by  race  or  blood,  but  the  conclusion  arrived  at  therein  was,  in  consequence 
of  the  difficulty  of  deciding,  in  most  cases,  from  the  noils,  whether  they  are  made,  when  apparently  of  class 
2,  without  admixture  of  wool  of  the  first-class,  including  down-wools,  which,  by  the  Act  of  March  2, 1867, 
if  of  a  clothing  character,  whether  in  the  fleece  or  in  sorts,  are  of  class  1,  (S.  S.,  1433.) 

T  No  drawback  allowed  on  oil-cake  made  from  imported  seed,  (466.) 


SCHEDULE  OF  DUTIES. 


63 


Free. 


Free. 


Free. 
Free. 


Free. 

I  cts.  per  gal. 

Free. 

Free. 

Free. 


20 


Perot 

Oils  (continued) : 

asphaltum,  (81.) 

aspic,  or  spike  lavender,  (560.)  Free. 

"banks,"  or  "straits,"  so-called,  crude,  as  fish 
oil  under  92,  (S.  S.,  810.) 

bay  leaves,  essential,  or  bay  rum  essence  or  oil, 
(25,  S.  S..  12G8,  2644.)  $2.50  per  lb. 

bay  or  laurel,  fixed  or  expressed,  (92.) 

bears',  hair  oil,  (99.) 

bene,  (582.) 

benzine  and  benzole,  (81.) 

bergamot,  (561.) 

bituminous,  (81.) 

braunscheid,  (99,  S.S.,  3528.) 

cabbage  seed,  (92.) 

cajeput,  (562.) 

caraway,  or  carui,  (563.) 

caryophyl,  or  clove,  (92.) 

cassoe,  (92.) 

cassia,  (564.) 

castor,  expressed,  (17.) 

cedrat,  (565.) 

cenne,  (92.) 

chamomile,  (566.) 

Chinese  pea-nut,  (92.) 

cinnamon,  (564.) 

citronella,  or  lemon  grass,  (567,  S.  S.,  770.)  Free. 

civet,  (568.)  Free. 

claimed  as  proprietary  articles,  (99.)  50 

cloves,  (92.)  25 

coal,  cr.,  (837  a.)  10 

distilled,  (92.)  25 

coal-tar,  also  known  as  nitro-benzole,  oil  or 
essence  of  mirbane,  and  artificial  oil  of  al- 
monds, made  of  benzole  and  nitric  acid,  (81.)    20 

coal-tar  products,  such  as  naphtha,  benzine,- 
benzole,  dead  oil,  and  pitch,  (81.)  20 

cocoanut,  (579.)  Free. 

codfish,  for  tanner's  use,  (92.)  25 

cod-liver,  crude  or  refined,  (92.)  25 

same,  if  proprietary,  (99.)  50 

cognac,  or  oenanthic  ether,  (113.)  $i  per  oz. 

colza,  or  cabbage  seed,  (92.)  25 

if  commercially  known  as  "rape  seed  oil," 
(28,  S.  S.,  2604.)  10  cts.  per  gal. 

copaiba,  (92.)  25 

cotton  seed,  7}4  lbs.  to  ^al.,  (27.)    25  cts.  per  gal. 

croton,  (26.)  50  cts.  per  lb. 

cubebs,  (92.)  25 

cummin,  (92.)  25 

dead-,  (81.)  20 

distilled,  +  +  -}-,  (92.)  25 

elder,  (92.)  25 

eucalypte,  (92.)  25 

enfleuraged,  as  hair  oils,  pomades,  etc.,  under 
99,  (S.S.,  1600,2543.)  50 

ergot,  (92.)  25 

fennel,  (569.)  Free. 

fish-,  of  American  fisheiies,  (749.)  Free, 

of  foreign  fisheries,  (92.)  25 

fish-,  the  product  of  the  sea-fisheries  of  Canada, 
Prince  Edward's  Island,  Newfoundland,  and 
Labrador,  (Pt.  I.,  18T),  S.  S.,  1837, 1981.)    Free. 

flax-  or  lin-seed,  per  gallon  of  73^  lbs.,  (27.) 

25  cts.  per  gal. 

fruit,  or  fruit  ethers,  or  essences,  viz.,  apple, 
pear,  peach,  apricot,  stra\vberry,  and  rasp- 


Oils,  (continued) ; 

berry,  made  of  fusel  oil,  or  of  fruit,  or  ims. 

thereof,  (114.)  $2.50  per  lb. 

fusel,  or  amylic  alcohol,  (112.) 
gaultheria    procumbens,  or  wintergreen  oil, 

essential,  (92.) 
ground-bean,  or  peanut,  exp.,  (92.) 
Haensel's  patent   essential  oils  of  bergamot, 

lemon,  and  orange,*  (99,  S.  S.,  5259.) 
hair-,  (99.) 
Harlaem,  (99.) 
hartshorn,  (92.) 

hempseed,  (28.)  lo  cts.  per  gal. 

Illuminating,  and  naphtha,  benzine,  and  ben- 
zole, refined  or  produced  from  the  distillation 

of  coal,  asphaltum,  shale,  peat,  petroleum,  or 

rock  oil,  or  other  bituminous  substances,  used 

for  like  purposes,  (81.) 
jasmine  or  jessamine,  (570.)  Free. 

juglandium,  (571.)  Free. 

juniper,  (572.)  Free. 

kerosene,  (81.) 

residuum  of,  (81.) 
laurel,  fixed  or  exp.,  (92.) 
lavender,  or  spike,  (573.)  Free, 

lemon-grass,  (567.)  Free, 

lemons,  (574.)  Free, 

limes,  (575.)  Free, 

linseed,  7}4  lbs.  to  the  gal.,  (27.)    25  cts.  per  gal. 

and  poppy,  in  vials  for  artists'  use,  as  varnish 
under  119,  822,  (S.  S.,  3473.) 
macassar,  (92.) 
mace,  (576.)  Free. 

imitation,  (92,  S.  S.,  2848.) 
mint,  essential,  (92.) 
mirbane,  (81  or  83.) 
mustard,  (92.) 
neatsfoot,  (92.) 

neroli,  or  orange-flower,  (577.)  Free. 

nitro-benzole,  (81 .) 
nutmegs,  essential,  (92.) 
nuts,  essential,  (92.) 
olive,  (92.) 
orange,  (578.)  Free. 

flower,  (577.)  Free, 

origanum,  or  red  thyme,  (583.)  Free. 

white  thyme,  (583.)  Free, 

ottar  of  roses,  (553.)  Free, 

palma  Christ!,  or  ricini,  castor  oil,  (17.) 

80  cts.  per  gal. 
palm  or  palm  bean,  (579.)  Free, 

parsley,  essential,  (92.) 

peach,  (114.)  §2.50  per  lb. 

pea-nut,  (92.) 

pear,  (114.)  $2.50  per  lb. 

peat,  (81.) 

pepper,  essential,  (92.) 
peppermint,  essential,  (92.) 
perfumed  by  enfleurage  process,  (99.) 
petroleum,  crude,  or  rock  oil,  (837  a.) 

refined,  (8376.) 
pimento,  essential,  (92.) 
pomades,  (99.) 

poppies,  (580.)    '  Free, 

proprietary,  (99.) 

rape-seed,  (28.)  10  cts.  per  gal. 

raspberry,  (114.)  12.50  per  lb. 


Per  ct. 


20         \ 


See  note  X,  to  "  Effervescent  preparations,"  etc.,  page  27  of  this  Schedule. 


64 


SCHEDULE  OF  DUTIES. 


80  cts.  per  gal. 


Free. 
Free. 

50  cts.  per  oz. 


25 


25 


Per  ct 
Oils  (continued) : 
rendered,  +  +  +,  (92.) 
ricini,  castor  oil,  (17.) 
rhodium,  essential,  (92.) 
rock,  cr.,  (837  a.) 
rosemary  or  anthos,  (581.) 
roses  or  ottar,  (553.) 
rue,  essential,  (92.) 
rum,  or  rum  essence,  (115.) 
safTron,  essential,  (92.)  25 

sage,  essential,  (92.)  25 

salad,  all,  whether  in  flasks  or  bottles,  or  not, 

(92.)  25 

sassafras,  essential,  (92.)  25 

savine,  essential,  (92.)  25 

seal,  (92.)  25 

from  Canada,  (92,  S.  S.,  1596.)  25 

sesame  or  sesamum  seed,  (582.)  Free. 

same,  when  salad  oil,  (92,  S.  S.,  2666.)  25 

shale,  (81.)  20 

sperm,  or  spermaceti,  (92.)  25 

same,  of  American  fisheries,  (749.)  Free, 

spike,  (560.)  Free, 

spruce,  essential,  (92.)  25 

spurge,  essential,  (92.)  25 

straits,  (92.)  25 

strawberry,  (114.)  $2.50  per  lb. 

sweet  marjoram,  essential,  (92.)  25 

tansy,  essential,  (92.)  25 

thyme,  red.  origanum,  (583.)  Free. 

white,  (583.)  Free, 

tobacco,  (92.)  25 

tuberose,  essential,  (92.)  25 

turpentine,  (86.)  20  cts.  per  gal. 

valerian,  (583.)  Free, 

vanilla  beans,  essential,  (92.)  25 

vegetable,  all  essential,  +   +  +,  (92,  April  21, 
1858,  San  Francisco.)  25 

all  expressed,  +  +  +,  (92,  April  21, 1858,  San 
Francisco.)  25 

violets,  essential,  (92.)  25 

vitriol,  or  sulphuric  acid,  (594.)  Free, 

whale,  of  American  fisheries,  (749.)  Free. 

of  foreign  fisheries,  (92.)  25 

of  wine,  light  and  heavy,  (116.)  81  per  lb. 

wintergreen,  essential,  (92.)  •  25 

Ylang-ylang,  (99.)  50 

Ointments,  med.,  not  proprietary,  (93.)  25 

proprietary,  (99.)  50 

toilet  or  cosmetic,  (99.)  50 

Old  bells  and  bell  metal,  broken  and  fit  only  for 

re-mf.,  (651.)  Free, 

brass,  (187.)  1^  ct.  per  lb. 

brass  sheathing  metal  fit  only  for  re-mf.,  (187, 

S.  S.,  712.)  iy2  ct.  per  lb. 

copper,  glass,    gold,   pewter,  and    britannia, 

parchment  MSS.,  scrap  iron,  lead,  and  leath- 
er, silver,  stereotype  plates,  and  zinc,  (see 

those  titles  respectively.) 
materials,  left  from  repairs  on  machinery  imp. 


Per  ct. 
under  831,  dtbl.  at  same  rates  as  if  impt.  as 
old  mat.,  (S.  S.,  3761). 
Olebanum  gum,  cr.,  (636.)  Free. 

not  cr.,  (94.)  10 

Oleomargarine  and  other  substitutes  for  butter, 
(257.)  4  cts.  per  lb. 

Oleo-resins,  med.,  (93.)  25 

Olive  oil,  (92.)  •  25 

residuum,  fit  only  for  soap-stock,  (790,  S.  S., 
5064.)  Free. 

Olives,  green  or  prepared,  (750.)  Free, 

in  oil  or  salt,  (750.)  Free, 

stuffed,  as  prep.,  (750,  S.  S.,  1611.)  Free. 

Onions,  in  natural  condition  or  in  salt  or  brine, 

(286.)  10 

Onyx,  cr.,  (837  a.,  S.  S.,  4842.)  10 

imitations,  so-called,  of  one  color,  as  jet,  (458, 

S.  S.,  5011.)  25 

Mexican,  so-called,  as  marble  mfs.,  (468.)  50 

Opium,*  aqueous  extract  of,  for  med.  uses,  and 
tincture  of,  as  laudanum,  and  all  other  liquid 
preps,  of,  +  +  +,  (122.)  40 

or.,  9  per  ct.  and  over  morphia,  (120.) 

U  per  lb. 
denarcotized.    (121.)  $10  per  lb. 

(Importation  of,  prohibited  if  morphia  under 
9  per  ct.) 
prep,  for  smoking,  and  all  preps,  of,  +  -f  -I-, 
(121.)  $10  per  Ib.f 

(Not  entitled  to  drawback  and  cannot  be  re- 
moved from  warehouse  without  payment 
of  duties.!) 
testing  by  appraisers,  (see  S.  S.,  4176.) 
Optical  instruments,  unwrought  glass  disks  or 
plates  for  use  in  mf.  of,  (708.)  Free. 

Orange  color,  (82,  S.  S.,  3875.)  35 

crystals,  (837  b.)  20 

ext.  or  infusion,  ale.  pfy.,  (100,  S.  S.,  5003.) 

$2  per  gal.  and    50 
flower-oil,  (577.)  Free, 

flowers  or  buds,  (636,  825.)  Free, 

flower-water,  as  toilet-water,  (99.)  50 

D.,  (82,  S.  S.,  5593.)  35 

J.,  (82,  S.  S.,  3913.)  35 

mineral,  (58.)  Sets,  per  lb. 

peel,  not  preserved,  candied,  or  otherwise  pre- 
pared, (751.)  Free, 
if  candied,  (302  a.,  S.  S.,  1370.)  35 
Oranges,  in  barrels  of  capacity  not  over  that  of 
196  lbs.  flour  barrel,  (296  6.)  55  cts.  per  bar- 
rel, 
in  boxes  of  not  over  2)4  cubic  feet  capacity, 
(296  a.)                                         25  cts.  per  box. 
in  half-boxes  of  not  overly  cubic  foot  capacity, 
(296  a.)                                13  cts.  per  half-box. 
in  bulk,  (296  a.)                               $1.60  per  1000. 
in  packages,  +  +  +,  (298.)                                       20 
Orchill,  in  the  weed  or  liquid,  (550.)              Free. 

extract  of,  for  dyeing,  (84,  822,  S.  S.,  3898.)  10 

Ores,  all  +  +  +.  (215.)  20 


*  Opium  is  not  entitled  to  the  privilege  of  repacking  in  bond,  (S.  S.,  672.)  The  importation  of  opium  by  Chi- 
nese subjects  is  prohibited  by  the  treaty  with  China,  proclaimed  Oct.  5, 1881,  (see  S.  S.,  5191.) 

t  This  rate  of  duty  is  limited  to  opium  prepared  for  smoking,  and  to  all  other  preparations  of  opium  which 
retain  the  form  of  opium  and  are  used  for  like  purposes,  and  does  not  extend  to  any  fluid,  proprietary,  or  patent 
medicine,  (S.  S.,  962.) 

t  It  is  the  intention  of  this  provision  to  prevent  the  exportation  of  such  articles,  without  payment  of  duties, 
to  foreign  countries,  whence  they  could  be  smuggled  into  the  United  States,  and  collectors  will  therefore 
not  allow  said  articles  to  be  exported  to  ports  or  places  in  the  Pacific,  or  on  the  Pacific  coast,  either  from 
warehouse  or  from  the  importing  vessel,  which  may,  under  certain  circumstances,  as  specified  in  Article  704, 
of  the  Regulations,  of  1874,  be  constituted  the  warehouse,  but  will  require  them  to  be  duly  landed  and 
placed  in  warehousrC,  whence  they  can  only  be  removed  on  payment  of  duty,  (S.  S.,77,6.) 


SCHEDULE  OF  DUTIES. 


G5 


Per  ct. 
Ores  {continued) : 
antimony,  cr.  sulphide  or  sulphuret  of,  (600.) 

Free, 
chromic,  or  chromate  of  iron,  (214.)  15 

cobalt,  (675.)  Free, 

copper,  on  the  fine  copper  it  contains,  (186  a.) 

2]4  cts.  per  lb. 

corundum,  as  similitude  of  emery,  (692,  825,  S. 

S.,  1374.)  Free. 

emery,  (692.)  Free. 

gold.  (752.)  Free. 

iron,  including  manganiferous  iron  ore  and  the 

dross  or  residuum  from  burnt  pyrites,  (144  a.) 

75  cts.  per  ton. 

lead,  (1S8.)  V^  ct.  per  lb. 

lead-ashes,  containing  large  percentage  of  lead 

classified  as  lead  ore,  (188,  S.  S.,  3649.) 

1]4  ct.  per  lb. 
manganese,  (621.)  Free, 

manganiferous  iron,  (144.)  75  cts.  per  ton. 

nickel,  on  the  nickel  it  contains,  (191.) 

15  cts.  per  lb. 

silver,  (752.)  Free. 

specimens  of,  for  cabinets,  or  as   objects  of 

taste  or  science,  and  not  for  sale,  (793.)   Free. 

same,  for  sale  or  other  pps.  than  above,  (215.)        20 

sulphur,  as  pyrites,  or  native  sulphuret  of  iron, 

containing  not  over  3}^  per  ct.  of  copper, 

(144  b.)  75  cts.  per  ton. 

the  same,  containing  over  2  per  cent,  of  copper, 

must  pay  on  the  copper  it  contains  in  add.  to 

the  above  rate,  (144  c.)    2],^  cts.  per  lb.  in  add. 


Free. 


4453,  5309.) 
Free. 
Free. 


tin,  (807.) 
Organs,  as  musical  insts.,  (469.) 
Orguinettes,  and  sheets  for,  (469,  S. 
Origanum,  or  thyme,  oil  of,  (583.) 
;  Orleans,  as  annotto,  (499.) 
'  Ornamental  feathers  and  flowers,  or  parts  thereof, 

for  millinery  use,  +  -f  -f ,  (429.) 
Ornaments,  alabaster  and  spar,  (394.) 
bead-,  of  all  kinds  except  amber,  (396.) 
buttons  for,  of  wool,  wstd.  or  hair. 

30  cts.  per  lb.  and 
cut  glass,  (135, 143.) 
for  dresses,  etc.,  of  silk,  (383.) 
for  hats,  bonnets,  or  hoods,  +  +  +,  (448.) 
or  trimmings  for  same,  silk,  (383.) 
not  wholly  for  the  person,  and  +  -}--}-,  accord- 
ing to  mat.,  (S.  S.,  1243,  2905,  T.  D.,  33.) 
paper,  for  trunks,  etc.,  (388.) 
Orpiment,  sulphide  of  arsenic,  (601.)  Free. 

I  Orris  root,  cr.,  (036.)  Free, 

not  cr.,  (94.) 

pulverized  dentifrice,  (99.) 
Osier  or  willow,  baskets  and  other  mfs.  of,  (395.) 
prep,  for  basketmakers'  use,  (471.) 
sheets  or  squares  of,  for  making  or  ornament- 
ing hats,  bonnets,  or  hoods,  (448.) 
j  Osmium,  a  metal,  (623.)  Free. 

iOsnaburgs,  linens,  which  see. 
fOstrich  feathers,  rules  for  invoice  weight,  (S.  S., 
3465.) 


1& 


Per  ct. 

Ottar,  otto,  or  oil  of  roses,  (553.)  Free. 

Over-boots,  woollen,  for   ladies'  and  children's 
wear,  (367,  S.  S.,  3023.)  45  cts.  per  lb.  and    40 

same,  for  men.,  (366,  S.  S.,  3023.) 

40  cts.  per  lb.  and    35 
Oxalic  acid,  (594.)  Free. 

Oxidizing  paste,  (837  b,)  20 

Oxide,  amyl  of,  so-called,  (114,  S.  S.,  1129.) 

82.50  per  lb. 
of  bismuth,  (92.)  25 

cobalt,  (50.)  20 

iron,  as  a  chem.  prep.,  (92.)  25 

or  colcothar,  as  a  paint,  (87.)  25 

as  a  polishing  powder,  (479.)  20 

prep,  and  mixed  with  carb.  of  lime,  (92, 
S.  S.,  4700.)  25 

manganese,  (621.)  Free. 

nickel,  (192.)  15  cts.  per  lb. 

strontia  and  proto-oxide  of,  (631.)  Free, 

tin,  (92.)  25 

uranium,  (635.)  Free, 

zinc,  dry,  (90.)  1%  ct.  per  lb. 

ground  in  oil,  (91.)  1%  ct.  per  lb. 

same,  med.,  (92.)  25 

Oxymuriate  or  chloride  of  lime,  (618.)  Free. 

Oysters,  (783.)  Free, 

dried,  (837  &.,  April  26, 1871,  San  Francisco.)  20 

preserved  in  oil,  (282,  S.  S..  811.)  30 

P. 

PACKING,  asbestos-,  covered  with  cotton,  (39,  S. 
S.,  3876.)  25 

boxes,  wooden,  empty,  (231.)  30 

Packing-box  shooks,  of  wood,  +  +  +,  (231.)  30 

Packthread,  flax,  or  linen,  (336.)  40 

all  other,  according  to  material. 
Pader,  steel,  (183  a,  21 6,  S.  S.,  1061.)  45 

Paddings,  "calf-hair,    and    cotton,"    so-called. 
(See  notes  to  362.) 

linen,  (334,  S.  S.,  1714.)  35 

woollen,  as  mfs.  of  wool,  under  362. 
Paddy,  (271.)  l^ct,perlb. 

Pads  in  part  of  wool,  or  so-called  "benzine  rub- 
bers," as  mfe.  of  wool,  under  362,  (S.  S.,  2987.) 
Pad-screws,  (415.)  35 

Painted  bisque-ware,  (125.)  60 

china-ware,  (125.)  60 

cottons,  as  cotton  cloth. 

crockery-ware,  (125.)  60 

earthenware,  (125.)  60 

glass-ware,  (135  and  143.)  45 

parian-ware,  (125.)  60 

porcelain-ware,  (125.)  60 

tiles  for  panellings,  etc.,  (125,  S.  S.,  3075.)  60 

windows,  how  classified,  (S.  S.,  3369.) 
Paintere,  American,  residing  abroad,  certified 
paintings  by,*  (819  a.)  Free. 

brushes,  (404.)  30 

colors  {see  below,  "  Paints,  etc.") 
Paintings,  all  +  -f ,  in  either  oil  or  water  colors,, 
(470  a.)  30 

by  American  artists,t  (819  a.)  Free. 


*  This  includes  copies  actually  made  by  American  artists  of  the  productions  of  other  American  artists,  (S. 
[8.,  2318 )    For  provisions  as  to  certification,  see  Title  "  .\merican  Artists." 

r    t  This  item  does  not  include  "  paintings  on  plates,  goblets,  vases,  or  any  utensils  for  use,  or  capable  of. 
f being  converted  into  breast-pins,  ear-drops,  or  other  ornaments  to  be  worn."    (Ogden's  Tariff.) 
[     Nor  "  Geneva  enamelled  paintings."    (March  3. 1S';8.  N.  Y.). 

Nor  painting?  on  gla.ss  (T.  R.,  p.  578.  and  August  20,  isno,  N.  Y.),.but  does  include  those  on  ivory  (S.  Si,. 

)37),  and  oil  paintings  on  canvas  lor  wall  panels  and  ceilings  (S.  S.,, 2679),  and  paintings  on  silk  (S.  S.,  2760)^. 

See,  ateo,  notes  to  470. 

5 


66 


SCHEDULE  OF  DUTIES. 


Per  ct. 


Paintings  (contimted) : 

same  exp.  and  re-impt,  may  be  entered  as  Amer- 
ican products,  under  649  a.,  (S.  S,,  3040.)  Free. 

enamelled  on  gold,  or  other  metal,  for  jewellers' 
use,  (837  b.,  S.  S.,  1775.) 

household  effects,  in  use  of  persons  or  families 
arriving  from  foreign  countries,  if  used  by 
them  abroad  not  less  than  one  year,  and  not 
intended  for  other  persons,  nor  for  sale,  (662, 
S.  S.,  5241.)  Free. 

on  China  plaques,  (125,  S.  S.,  4103.) 
plates,  (125,  S.  S.,  3446.) 

enamelled  copper  plates,  ranking  as  works  of 
art,  (470  a.,  S.  S.,  5143,  and  5236.) 

glass  or  glasses,  ranking  as  works  of  art,  (470  a., 
S.  S.,  3142.) 

same,  not  ranking  as  works  of  art,  (143,  T.  R.,  p. 
568,  S.S.,  4695.) 

ivory  tablets,  paintings  chief  feature,  (470  a., 
S.  S.,  5540.) 

leather,  (470  a.,  S.  S.,  3037.) 

paper,  silk,  etc.,  for  fans,  screens,  etc.,  dtbl.  ac- 
cording to  material,  (S.  S.,  3807.) 

porcelain,  classification  of,  under  former  laws, 
(S.  S.,  4814.) 

silk,  ranking  as  works  of  art,  of  which  the 
painting  is  the  item  of  ch.  cost,  (470  a.,  S.  S., 
5475.) 

specially  imported,    {see   "Special     importa- 
tions" and  "Societies.") 
Paints  and  colors  as  follows,  to  wit  : 

all*  including  lakes,  whether  dry  or  mixed,  or 
ground  with  water  or  oil,  -t-  +  +,  (87.) 

aniline  colorsf  and  aniline  fat,  all,  (82,  S.  S. 


barytes,  all  combinations  of,   with  acids   or 

water,  (87.) 
Berlin  blue,  (479.) 

black  of  bone,  or  ivory  drop  black,  (88.) 
blanc  fixe.  (87.) 

blues,  Berlin-,  Chinese-,  fig-,  and  wash-,  (479). 
Bremen  blue,  (87,  S.  S.,  1705.) 
carmine  lake,  dry  or  liquid,  (87.) 
Chinese  blue,  (479.) 

chrome  yellow,  or  chromate  of  lead,  (87.) 
cochineal,  (508.)  Free, 

cochineal  lake,  (87,  T.  R.,  p.  561.) 
drop  black,  (88,  July  11, 1859,  Boston.) 
Dutch  pink,  (87.) 
enamelled  white,  (87.) 
fig  blue,  (479.) 
Frankfort  black,  (479.) 
French  green,  dry  or  moist,  (87.) 
Indian  red,  (87,  S,  S.,  2132.) 
■ivory  drop  black,  (88.) 
king's  yellow,  (87.) 
Kreannitz  or  Krems  white,  as  white  lead,  (55. 

56.)  3  cts.  per  lb. 

lakes,  all  dry  or  mixed,  or  ground  with  water 

or  oil,  +  +  +.(87.) 
lamp  black,  (87.) 

lead,  red-,  (58.)  3  cts.  per  lb. 

white-,  dry,  or  in  pulp,  (55.)  3  cts.  per  lb. 


20 


60 


45 


30 


3  cts.  per  lb. 


30.) 


Per  ct. 
Paints  and  colors  (continued) : 

white-,  ground,  or  mixed  in  oil,  (56.) 

3  cts.  per  lb. 
lime-white,  (87.) 

litharge,  (57.)  3  cts.  per  lb. 

mineral  blue,  dry  or  moist,  (87.) 
mineral  green,  dry  or  moist,  (87.) 

moist,  for  paper  hangings,  -f-  +  +,  (87.) 
ochre  and  ochrey  earths,  dry,  (89.)    3^  ct.  per  lb. 
ochre  and  ochrey  earths,  ground  in  oil,  (89.) 

1}4  ct.  per  lb. 
Olympian  green,  (87.) 
orange  mineral,  (58.) 
oxide  of  cobalt,  (50.) 

of  iron.  (87,  S.  S.,  1212,  T.  D 

of  uranium,  (635.) 

ofzinc,  dry,-(90,  S.  S.,  1212.) 
ground  in  oil,  (91.) 
Paris  green,  dry  or  moist,  (87.) 

white,  dry,  (45.) 
ground  in  oil,  (45.) 
patent  yellow,  (87.) 
Prussian  blue,  dry  or  moist,  (87, 
red  lead,  (see  above,  "lead.") 
rose  pink,  (87.) 
satin  white,  (87.) 
sienna  and  sienna  earths,  dry,  (8 

ground  in  oil,  (89.) 
soluble  silicate,  (89,  S.  S.,  3644.) 
Spanish  brown,  (87.) 

Tuscan  red,  as  dry  coleothar,  (87,  S.  S.,  1349.) 
Turkey  red,  (87,  S.  S.,  3500.) 
ultramarine,  (85.)  5  cts.  per  lb. 

umber  and  umber  earths,  dry,  (89.)   ]4  ct.  per  lb. 

ground  in  oil,  (89.)  1}4  ct.  per  lb. 

uranium,  oxide  of,  (635.)  Free. 


Free. 
1^  ct.  per  lb. 
1%  ct.  per  lb. 

K  ct.  per  lb. 
1  ct.  per  lb. 

3.  S.,  1530.) 


3.)  3^  ct.  per  lb. 
1}4  ct.  per  lb. 


Palings,  wooden,  mfd.  by  planing  and  finishing, 
(233.) 

same,  rough-hewn  or  sawed  only,  (224.) 
Palladium  metal,  unmfd.,  (624,  May  6, 1850,  N.  Y.) 

Free. 

mfs.  of,  (216,  ibid.) 
Palm-leaf  fans,  common,!  (693.)  Free. 

with  artificial  handles,  (428,  S.  S.,  1497.) 

hats,  bonnets,  or  hoods,  (400.) 

hat  materials,  (448.) 

mfs.  of,  +  +  +,  (395.) 

unmfd.,  (744,  825.)  Free. 

Palm-nuts  and  palm-nut  kernels,  (753.)         Free. 

oil,  (579.)  Free. 


25 


25 


Vandyke  brown,  (87.) 

25 

Venetian  red,  (87,  S.  S.,  1590,  T.  D.,  30.) 

25 

verdegris,  (635.)                                            Free. 

vermilion,  (87.) 

25 

wash-blue,  (479.) 

20 

white  lead,  (see  above,  "  lead." 

whiting,  drJ^  (45.)                               %  ct.  per  lb. 

ground  in  oil,  (45.)                          1  ct.  per  lb. 

water,  +  +  +,  (87.) 

25 

wood  lake,  (87.) 

25 

yellow,  patent-,  (87.) 

25 

zinc,  oxide  of,  dry,  (90,  S.  S.,  1212.)  V4  ct.  pr  lb. 

ground  in  oil,  (91.)                       1%  ct.  per  lb. 

45 


35j 


*  This  includes  all  artists'  colors  put  up  in  oil  in  small  tubes,  excepting  white  and  red  lead  and  oxyd  of 
•  zinc,  (S.S.,  2299.) 

t  Aniline  colors  for  painters'  use,  composed  of  aniline  and  starch,  to  give  body,  held  dutiable  under  1350, 
Tt.  I.,  as  aniline  colors,  (S.  S.,  2781,  2811.) 

t  Includes  only  those  "made  from  the  leaf  of  the  palm-tree,  the  natural  stem  of  the  leaf  being  the  handle 
vof  the  fan,  and  the  leaf  being  simply  bound  to  prevent  cracking  and  breaking,"  (S.  S.,  679, 1497.) 


SCHEDULE  OF  DUTIES. 


67 


Pamphlets,  bound  or  unbound,  (384.) 
same,  if  periodicals,  (745.)  Free, 

if  received  in  the  mails,  under  the  provisions 

of  postal  treaties  or  conventions,  (855  and  Pt. 

I.,  2289,  S.  S.,  4465.)  Free, 

from  Canada  by  mail,  (Ibid.)  Free. 

Pancreatic  emulsion,  (99,  S.  S.,  3828.) 
Panel-saws,  as  hand-saws,  (175.) 
Panoramic  views,  as  "  paintings,"  (470  a.,  Tr. 

Eeg.,  p.  579.) 
Pantaloon  stuffs,  cotton,  as  cotton  cloth. 
Papelon,as  melado  or  concentrated  molasses,  {see 

"Sugar.") 
Paper,  albumen-,  or  photographic,  (392  6.,  S.  8., 

5302.) 
all  +  +  +,  (392  6.) 

antiquarian,  demy,  drawing,  elephant,  fools- 
cap, imperial,  letter,  and  note,  (392  b.) 
asbestos,  as  mf.  of  asbestos,  (S.  S.,  3438,  3756.) 
balloons,  toys,  (425,  S.  S.,  289.) 
band-cards,  printed  with  lines  only  for  music, 

(384,  S.  S.,  4991.) 
blank  labels  of,  (388.) 
box-,  similitude  of  screen-paper,  (392  a.,  S.  S., 

5485.) 
boxes,  (390.) 
"cigarette-,"  so-called,  in  sheets  and  reams, 

(392  6.,  S.  S.,  1799.) 
cigarette  papers,  (476  a.,  S.  S.,  1732.) 
cigarettes  and  cigars,  pay  same  duties  as  cigars 

under  245. 
clippings,  as  paper-stock,  which  see  below, 
cotton  waste  for  mf.  of,  (754.)  Free, 

decalcomaine  pictures,  (484,  S.  S.,  3832.) 
demy-,  (392  b.) 
drawing-,  (392  6.) 
dried  pulp,  for  making,  (393.) 
elephants,  (392  b.) 
engravings  on,  whether  valued  as  works  of  art 

or  merely  designed  for  the  mf.  of  other  ar- 
ticles, (884,  S.  S.,  3941,  4221,  4432.) 
envelopes,  (391.) 
fire-board-,  (392  a.) 
fish,  toys,  (425,  S.  S.,  289.) 
foolscap,  (392  6.) 

fulminating  caps,  (434,  S.  S.,  2342.) 
gilt-,  (392  b.) 
goldbeaters',  called  "  quetsch-papier,"  (392  6., 

S.  S.,  3508.) 
hangings,  (392  a.) 
imperial-,  (392  b.) 
labels,  blank,  (388.) 

printed  or  engraved,  (384.) 
letter-,  (392  6.) 
lithographic,  so-called,  sized  and  glued  for 

printing,  (386,  S.  S.,  5015.) 
lithographic  pictures  on,  (384,  S.  S.,  3941,  4221, 

4432.) 
mfs.  of,  or  of  which  paper  is  a  comp.  mat., 

+  +  +,  (388.) 
masks  of,  for  adults,  (388,  Nov.  2, 1866,  Bait.) 

for  children's  toys,  (425.) 
music-,  printed,  with  or  without  lines,  (384,  S. 

S.,  3503,  4991.) 
music-,  printed  with  lines  only,  (384,  S.  S.,  4991.) 
note-,  (392  6.) 


Per  ct. 

26 


30 


Per  ct. 
Paper  (continued) : 
old,  fit  only  for  making  paper,  (754  a.)       Free, 
pasteboard,  (388.)  15 

patterns,  engraved,  printed,  or  lithographed, 

(3«.)  25 

photographic,  (392  6„  S.  S.,  5302.)  25 

pictures  on,  printed,  or  engraved,  (384,  S.  S., 

3941.)  25 

pictures,  what  dtbl.  under  384,  {see  S.  S.,  4719.) 
plate-,  (392  6.,  S.  S.,  1549.)  25 

printed,  (384,  S.  S.,  4432.)  25 

printing-,  sized   or   glued,  suitable  only  for 

printing  paper,  (386.)  20 

printing-,  unsized,  used  for  books  and  newspa- 
pers exclusively,  (387.)  15 
pulp,  dried-,  for  making,  (393.)  10 
screen-,  (392  a.)  25 
shavings,  as  paper-stock,  which  see  below, 
sheathing-,  (389.)  i% 
sized  printing-,  defined,  (S.  S.,  4455.) 
slipper  patterns,engraved  and  printed  in  colors, 

as  printed  matter,  (384,  S.  S.,  339.)  25 

stock,  to  wit : 
esparto  or  Spanish  grass  and  other  grasses,  and 
pulp  of,  for  the  mf.  of  paper,  (691.)       Free. 
"  half-stuflF,"  pulp,  (837  b.,  S.  S.,  1589.)  20 

poplar  or  other  woods  for  the  mf.  of,  (817.) 

Free, 
all  other  crude  of  every  description,  inclu- 
ding all  grasses,  fibres,  rags,*  of  all  kinds 
other  than  wool,  waste,  shavings,  clippings, 
old  paper,  rope  ends,  waste  rope,  waste 
bagging,  gunny-bags,  gunnj^-cloths,  old  or 
refuse,  to  be  used  in  making,  and  fit  only  to 
be  converted  into  paper,  and  unfit  for  any 
other  mf.,  (754  a.)  Free, 

toys  of,  +  +  +,  (425,  S.  S.,  289.)  35 

wadding,  (388.)  15 

waste,  for  making,  (754  a.)  Free, 

woods,  for  making,  (817.)  Free. 

Papers,  cigarette-,  as  smokers'  articles,    under 
476,  (S.  S.,  1732.)  70 

Illustrated,  printed,  (384.)  25 

Papier-machfe,  so-called,  but  composed  of  paper 
and  mineral  substances,  (127,  823,  S.  S.,  5016.)     55 
mfs.  of,  (472,  S.  S.,  1425.)  30 

Paraffine,  (625.)  Free. 

Paraguay  tea,  (837  6.,  S.  S.,  3909.)  20 

Parallel  rules,  ivory,. (399.)  30 

Parasols,  silk  or  alpaca,  (491  b.)  50 

all  other,  (491  c.)  40 

Parasol  sticks,  frames,  etc.,  {see  "Umbrellas.") 
Parchment,  (755.)  Free, 

old  MSS.  of,  fit  only  for  re-mf.,  (737,  S.  S.,  1654.) 

Free. 
Parchment  scroll  in   ivory  case,  im.  of    "an- 
tiquity," (399,  S.  S.,  3515.)  30 
Parian   ware,    including    plaques,    ornaments, 
charms,  vases,  and  statuettes,  painted,  print- 
ed, gilded,  or  otherwise  decorated  or  orna- 
mented in  any  manner,  (125.)                               60 
same,  plain  white,  and  not  ornamented  or  dec- 
orated in  any  manner,  (126.)                                55 
Paris  green,  (87.)                                                          25 
Paris,  plaster  of,  ground  or  calcined,  (477.)               20 
unground,  (628.)                                            Free. 


*  "  40  per  ct.  of  woollen  rags,  in  bundles  of  rags  for  the  mf.  of  paper,  is  too  large  a  proportion  to  be  ad- 
litted  free  of  duty.  The  importer  should,  where  no  evidence  of  fraud  appears,  be  made  to  separate  the 
ree  from  the  dutiable  rags  on  entry,"  (S.  S.,  811.) 


68 


SCHEDULE  OF  DUTIES. 


Per  ct.  ] 
Paris  {contimted) : 
skirtings,  wstd.  and  cotton,  as  balmoral  skirt- 
ings under  866,  (May  5, 1865,  N.  Y.) 

40  cts.  per  lb.  and    35 
white,  dry,  (45.)  ^  et.  per  lb. 

ground  in  oil,  (45.)  1  ct.  per  lb. 

Parisiennes,  silk  veil  goods,  (383.)  50 

Parsley  seeds,  (465,  S.  S.,  1757.)  20 

Paste,  almond,  cosmetic,  (99.)  50 

anchovy-,  (284,  S.  S.,  3492.)  35 

aniline  or  pulp,  not  dyes,  (83  or  837  6.)  20 

aniline,  so-called,  but  really  colors,  (82,  S.  S., 

2810.)  35 

board,  (388.)  15 

Brazil,  or  paste  de  Brazil,  (522.)  Free, 

compositions  of,  not  set,  (420.)  10 

same,  set  as  jewelry,  (459.)  25 

of  sulphide  of  copper,  as   oxydizing    paste, 

(837  6.,  S.  S.,  1863.)  20 

oxydizing,  (837  b.)  20 

perfumed,  (99.)  50 

tooth,  (99.)  50 

Pastel,  or  woad,  cr.,  for  dyeing,  (509.)  Free, 

Pastels,  or  colored  crayons,  (423.)  20 

Pastes,  medicinal,  not  proprietary,  (93.)  25 

proprietary,  (99.)  50 

toilet  preps..  (99.)  50 

Patent  floor-cloth,  oil,  as  other   floor  oil-cloth, 
(340.)  40 

leather,  (461.)  20 

medicines  and  preps.,  {see"  Proprietary  preps.") 
size,  (837  b.)  20 

thread  or  gill  twine,  (347,  T.  R.,  p.  579.)  25 

yellow,  (87.)  25 

Pattern  or  show-cards,  invoiced,  or  having  mer- 
cantile value,  are  subject  to  duty,  (Dec.  20, 
1862,  Boston ;  S.  S.,  2383,  2600,  3960.) 
same,  if  of  no  merchantable  value,  (S.  S.,  4828.) 

Free. 
Patterns,  cotton  canvas,  emb.  with  beads,  (396,  S. 
S.,  3172.)  50 

or  designs  for  ladies'  garments,  of  paper  (cot- 
ton) muslin,  (324  a.,  S.  S.,  4071.)  35 
paper,  engraved,  printed,  or  lithographed,  (384, 

S.  S.,  4230.)  25 

slipper  cotton,  emb.  with  wstd.,  as  wstd.  mfs. 
under  363,  (April  20,  1865,  N.  Y.,  S.  S.,  1942, 
2131.) 
Pavement  blocks,  Nicholson  and  other,  as  other 

blocks  under  222,  (S.  S.,  343.)  20 

Paving  stones,  unmfd.  and  undressed,  except 
marble,  (487  a.)*  $1  per  ton. 

same,  hewn,  dressed,  or  polished,  (487  b.)*  20 

split  in  slabs,  rough,  and  sawed  square,  etc., 
(487  a.,*  S.  S.,  4178.)  $1  per  ton. 

tile,  -f  +  +,  (130.)  20 

Peanut  oil,  (92.)  25 

Peanuts,  or  ground-beans,  (304,  S.  S.,  1807.) 

1  ct.  per  lb. 
boiled  in  shell  in  brine,  (304,  S.  S.,  3240.) 

1  ct.  per  lb. 

shelled,  (304.)  1^  ct.  per  lb. 

Pearlash  of  potassa,  or  cr.  carbonate  of  potash, 

(63,  S.  S.,  420,  and  May  10, 1866,  Boston.)  20 

saTne,  of  soda,  (73.)  13^  ct.  per  lb. 


Per  ct. 
14  ct.  per  lb. 


Pearl  barley,  (261 .) 

beads,  (396,  Dec.  11,  18t;8,  N,  Y,) 
Pearl  knife-handles,  (486.) 
mother  of,  (756.)  Free, 

mfs.  of,  +  -f-  -f ,  (486.) 
Pearls,  not  set,  (480,  822.) 
set,  (459.) 

imported,  strung  on  thread,  for  use  as  beads  for 
necklaces  without  further  mf.,dtbl.  as  beads, 
(396,  Dec.  11,  1858, In.  Y.,  and  T.  R.,  p.  554,  S,S,, 
2871.) 
But  if  so  impt.  for  convenience  of  transporta- 
tion, and  to  be  set  here,  they  are  dtbl,  as 
"pearls  not  set,"  (480,  S,  S,,  3995,  Ibid.) 
composition,  set,  (459.) 
imitation  or  mock,  not  set,  (420.) 
and  pearl-shells,  products  of  American  fish- 
eries, (749,  S.  S.,  348.)  Free, 
Pease,  for  domestic  pps.,  (286,  S.  S.,  76,  651.) 
for  seed,  (465,  ibid.,  and  S.  S.,  1308.) 
prepared  or  preserved,  (287.) 
split,  (837  b.,  8.  S.,  652.) 
Peat,  (837  a.,  S.  S.,  1978.) 

Pebbles  for  spectacles,  Brazil  or  other,  rough, 
(665.)  Free, 

glass,  mfd.,  (143.) 
Pedestals  of  marble  or  other  material,  accompany- 
ing statuary,  dtbl.  as  part  thereof,  {see  470  6., 
and  notes  to,  also,  S.  S.,  693,  944,  and  2264.) 
other,  according  to  material. 
Peel,  orange  or  lemon,  candied,  as  comfits,  under 
302  a.,  (S,S.,  1370.) 
not  preserved,  candied,  or  otherwise  prepared. 
(751.)  Free, 

pomegranate,  (837  a.) 
Pellitory  root,  crude,  (636.)  Free. 

not  crude,  (94.) 
Peltries,  etc.,  brought  into  the  U.  S,  by  Indians, 

{see  836,  and  S,  S.,  2315.) 

Pelts,  raw,  -i-  +  +,  as  "Hides  or  Skins,  raw," 

(719  a.)  Free. 

Penal  duty  for  undervaluation ,  {see  rule,  S.  S . ,  8371.) 

none  for  undervaluation  of  impt.  subject  only 

to  specific  duty;  (S,  S.,  3519.) 
importer  liable  for,  (S.  S.,  3435.) 
notice  of,  by  importer  after  entry,  of  omissions 
of  dtbl.  charges,  does  not  release  from,  (S, 
S.,  3788.) 
not  imposed  if  appraisement  irregular,  (S.  S., 
3685.) 
Penalty  for  undervaluation  of  brandy,  {v.  "  Bran- 
dy," and  note.) 
Pencil  cases,  gold,  silver,  or  other  metal,  exc. 
britannia,  or  gilt,  or  plated,  (216.) 
plated  or  gilt,  (210.) 
other,  according  to  material, 
points  or  leads,  not  in  wood,  (473  b.) 
Pencils,  crayon  (so-called)  wood  filled  with  chalk, 
(473  a.,  S.  S.,  4265.)  50  cts.  per  gross  and 

diamond-pointed,  for  drawing  on  glass,!  (216.) 
hair,  (447.  S.  S.,  3794  ) 

lead,  not  in  wood,  (473  a.)    50  cts.  per  gross  and 
slate,  (131.) 
covered  with  wood,  (473  a.,  S.  S.,  1662.) 

50  cts.  per  gross  and 


50 


45 


10 


10 


10 


*  This  seems  to  me  to  be  the  proper  classification  under  the  changed  phraseology  of  thv^  new  law,  (487.) i 
which  seems  to  be  sufliciently  comprehensive  to  cover  all  kinds  of  stone,  except  ma'rble  and  the  mere  rub-| 
ble  or  refuse  of  the  quarricF!. 

t  See  note  to  "  Diamonds,"  page  24  of  this  Schedule. 


SCHEDULE  OF  DUTIES. 


69 


Perct 
Pencils  (continued) : 
wood  filled  with  lead,  or  other  materials,  (473  a.) 

50  cts.  per  gross  and    3( 
Penelopes,  blue  striped,  or  cotton  canvas,  (324  a., 

S.  S.,  4377.)  3J 

Penholders,  or  parts  thereof,  (208.)  3i 

tips,  (208.)  8{ 

Penknives,  (207  a.)  5i 

blades  for,  (216,  S.  S.,  13G3.)  4: 

Pen-quills,  (768.)  Free. 

Pens,  gold  or  silver,  (216.)  4 

metallic,  other  than  gold  or  silver,  (208.) 

12  cts.  per  gross. 
Pen-wipers,  according  to  material. 
Pepper,  all  kinds,  ground  or  powdered,  (96.) 

5  cts.  per  lb. 
unground  of  all  kinds,  including  "bird,"  (584, 
July  11 ,  1862,  Salem.)  Free, 

dust,  (96, 822,  April  21, 1866,  Boston.)  5  cts,  per  lb. 
Percussion  caps,  (474,  S.  S.,  2150.)  4 

for  cartridges,  (474,  S.  S.,  2148.)  4 

Perfumeries,  alcoholic,  including  cologne  water, 
(100  )  $2  per  gal.  and    5 

toilet,  non-alcoholic,  +  +  +,  (99.)  £ 

Periodicals,  (745.)  Free. 

iPermanganate  of  potassa,  (92,  S.  S.,  1545.)  i 

[Perry,  (301.)  1 

^Persian  berries,  extract  of,  (84,  S.  S.,  5529.)  ' 

Persis,  or  extract  of  archill,  or  cudbear,  (529,550.) 

Free. 
Personal  effects,  (see  "  Effects  "  and  U.  S.) 
Peruvian  bark,  (521.)  Free. 

Pessaries,  rubber,  (454,)  : 

Pestles,  mortar,  duty  according  to  material. 
Petroleum  barrels,  {see  "American,") 
oil,  crude,  (837  a.) 
refined,  (837  b.) 
residuum  or  tar  of,  (80.) 
Pewter,  mfs.,  wholly  or  ptly.  of,  +  +  +,  (216.) 
and  britannia  metal,  old,  fit  only  to  be  remfd., 
(758.)  Free. 

Philosophical  and  scientific  apparatus,  etc.,  spe- 
cially imported,  (see  "  Academies"  and  "So- 
cieties.") 
apparatus  and  instruments,  (475.) 

for  U.  S.,  provided  that  the  price  thereof 
shall  not  have  included  the  duty,  (645.) 

Free, 
societies,  importations,  for,  (see  "  Societies,") 
Phosphate  rock-,  (215,  S.  S.,  4113.) 
Phosphates,  crude  or  native,  for  fertilizing  pur- 
poses, (626.)  Free, 
lime,  (92.) 
soda,  (92.) 
Phosphoric  acid,  (594.)                                    Free. 
Phosphorus,  (7.)                                  10  cts.  per  lb. 
Phosphozone,  artfl.  min.  water,  (38,  S.  S.,  5513.) 
Phosphuret  of  lime,  (1412  or  1816.) 
Photograph  albums,  of  leather  and  paper,  as  Ir. 
mfs..  +  +  +,  (463,  S.  S.,  1177.) 
tame,  unbound,  as  mfs,  of  paper,  (388,  S,  S,, 

1734.) 
frames,  according  to  material. 
Photographic  baths  and  dippers,  (143,  Feb.  23, 
1861,  N.  Y.) 
paper,  (392  6,,  S,  S.,  5302.) 

pictures  or  views,  +  -f  -f,  including  colored 
photographs,  (837  b.,  Dec.  16, 1858,  N.  Y..  T.  R,, 
p.  580,  and  S.  S.,  2641.) 


Per  ct. 

Photographic  pictures  {nmiiinued)  : 
same,  impt.  for  exhibition,  (see  832.) 
slides,  etc.,  on  glass,  (143,  S.  S.,  2633.)  45 

views  on  glass,  framed  in  bone,  (143,  S.  8.,    • 
2803.)  45 

Photographs,  all  -f  4-  -|-,  as  similitudes  of  engra- 
vings, (384,  S.  S.,  3211.)  25 
not  mounted  or  embossed,  (384,  S.  S.,  3211, 
2950.)  25 
Piano-covers,  (see  "  Woollens.") 

Piano-fortes,  as  musical  insts.,  (469.)  25 

toy,  (425,  S.  S.,  2107.)  35 

Piassova,  veg.  fibre,  unmfd.,  (1816,  S.  S.,  3457.)  10 

Pickets  or  palings,  rough  or  sawed  only,  (224.)         20 
same,  finished  by  planing,  etc,,  (233,)  35 

Pickles  and  sauces,  (284,)  35 

Picric  and  nitro-picric  acid,  (594.)  Free. 

Picrotoxine,  (93.)  25 

Pictorials,  illustrated  books  and  papers,  (384.)         25 
Picture  books,  movable,  (384,  March  5, 1864,  N.  Y.)    25 
cards,  printed  in  colors,  as  engravings,  (384, 
May  17, 1860,  Dec.  26, 1862,  Boston.)  25 

Picture  glass,  as  "  Window  Glass." 
Pictures,  obscene  or  indecent,  impt.  prohibited, 

(839-40.) 
Piddicks,  stripped  reed  or  rattan,  for  mf.  of  bas- 
kets, coarse  brooms,  etc.,  (482,  S.  S.,  5252.)  10 
Pig-iron,  (145.)                                ^\  of  a  ct.  per  lb. 
Pilings,  consisting  of  rough  logs  with  bark  on, 
(734,  S.  S.,  901.)                                             Free. 
Pills,  med.  prep.,  (93.)  25 
proprietary  prep.,  (99.)  50 
Pimento,  ground,  (96.)                          5  cts.  "per  lb. 
unground,  (585.)                                             Free. 
I     sticks,  no  further  mfd.  than  cut  into  lengths 
10          suitable  for  umbrella,  parasol,  or  sunshade 
20          sticks  or  walking  canes,  (812.)                  Free. 
10    Pincers,  iron,  (210.)  45 
45    Pin  or  needle-cases,  according  to  material, 
cushions,  according  to  material. 
Pineapples,  (704.)                                           Free, 
preserved  in  their  own  juice  and  sugar,  (302  a., 
S.  S.,  1186.)  35 
Pineapple  slips,  for  cultivation,  (703.)          •  Free. 
35    Pine   tree  seed  kernels,   hulled,  (837  6,,  S.  S., 

3532.)  20 

Pink  cream,  (tartar,)  dtbl.  as  partially  refd.  argal 
or  tartar,  (31,  S.  S.,  3214.)  4  cts.  per  lb. 

Dutch-,  (87.)  25 

20       root,  cr.,  (636.)  Free. 

rose,  (87,)  25 

saucers,  cosmetic,  (99.)  50 

25    Pins,  solid-head,  or  other,  (209,)  30 

25       gold  or  silver,  if  jewelry,  (459,)  25 

not  jewelry,  (216,)  45 

hair-,  bone,  horn,  or  ivory,  (399.)  30 

30  gutta-percha,  (441.)  35 

20  metal,  plated  or  gilt,  (210.)  36 

other  metal,  (216.)  46 

30  shell,  (486.)  25 

wrist-,  or  crank-,  (see  "  Steel.") 
15    Pipe,  cast  iron,  of  all  kinds,  (156.)       1  ct.  per  lb, 

copper,  (186  d.)  35 

lead-,  (190,)  3  cts,  per  lb, 

45       wrought  iron  or  steel,  (170,)  2^^  cts,  per  lb. 

25    Pipe-blocks,  of  brier-wood,  (234,  S.  S.,  3411.)  20 

bowls,  fancy,  (476  a.,  S,  S,,  4711.)  70 

Pipe-clay,  unwrought,  (97.)  $1.50  per  ton, 

20    Piperine,  (93.)  25 


70 


SCHEDULE  OF  DUTiKt^. 


Per 

Pipe-sockets,  (476  a.,  S.  S.,  3376.) 
Pipes  and  smokers'  articles,  +  +  +,  (476  a.) 
clay-,  cast  with  ornaments,  dtbl.  as  "  common 

clay-,"  (476  h.,  S.  S.,  3722.) 
clay-,  with  quill  or  bone  stems  or  mouth-pieces, 

(476  a.) 
common,  of  clay,  (476  h.) 
French  clay,  (476  6.,  S.  S.,  3722.) 
short-,  called  "  stummels  "  in  German,  (476  a., 
S.  S.,  4925.) 
Pistoles,  so-called,  prep,  with  sugar,  (302  a.,  S.  S., 

4793.) 
Pistols,  of  all  kinds,  (20i) 
Pitch,  coal-tar,  (81.) 
Burgundy,  (667.)  Free. 

pine-,  (837  &.) 
Pith  hats,  of  pith,  silk,  paper,  etc.,  (400,  S.  S., 

4874.) 
Plaids,  cotton,  as  cotton  cloth. 
Plaits,  for  bonnets,  hats,  etc.,  (448.) 
Plane-irons,  (216.) 
Planes  with  irons,  (216.) 

Planking,  ship-,  (734.)  Free. 

Planks,  {see  "  Wood.") 
Plantain  bark  or  grass,  Manila  hemp,  (331.) 

825  per  ton. 
Plantains,  (704.)  Free. 

Plants,  cr.,  used  exclusively  for  dyeing  or  com- 
posing dyes,  (509.)  Free, 
impt.  by  the  department  of  agriculture  or  the 
U.  S.  Botanical  Garden,  (761.)  Free, 
imm.  tr.  of,  (S.  S.,  3726.) 

medicinal,  (760.)  *      Free, 

of  all  kinds,  +  -f-  -f,  (760.)  Free, 

tropical  and    semi-tropical    fruit-plants,    for 
propagation  or  cultivation,*  (703.)  Free. 

Plaques,  China,  porcelain,    parian,  bisque,   or 
other   earthen  substance,   painted,   gilded, 
printed,  or  otherwise   decorated    or  orna- 
mented in  any  manner,  (12.5,  S.  S.,  5012.) 
compositions  of  porcelain  and  tinsel  or  foil 
laid  on  metallic  base  or  plate,  used  in  the 
mf,  of  ornaments  for  the  person,  (837  &.,  July 
27,  1860,  N.  Y.) 
metal,  other  than  gilt  or  plated,  (216.) 
Plaster,  cracked-rock,  (837  b.,  S.  S.,  2573,) 
of  Paris,  or  sulphate  of  lime,  busts  and  casts, 
and  other  mfs.  of,  not  ranking  as  statuary 
or  works  of  art,  (125.) 
busts  and  casts  of,  specially  imported,  {see 

"Academies"  and  "Societies.") 
calcined,  (477.) 
ground,  (477,  S.  S.,  2159.) 
tunground,  (628.)  Free, 

or  salve,  adhesive,  med.  pr.,  (93,  Sept.  27,  1866, 

N.  Y.) 
same,  if  patent  or  proprietary,  (99.) 
Plasters  or  salves,  medicinal,  (93.) 
proprietary,  (99.) 


Per 
Plated  articles  of  all  kinds,  -\-   |-,  (210.) 
coach  and  harness  furniture,  etc.,  (415.) 
epaulets,  galloons,  laces,  knots,  stars,  tassels, 

and  wings,  (427.) 
metal,  in  sheets  or  other  forms,  (210.) 
molding,  (210.) 
saddlery,  (415.) 
slides,  (210.) 

wares  of  all  kinds,  (210.) 
Plate-paper,  (392  b.) 
Plate,  gold  and  silver,  (216.) 
Plates,  cast-iron,  (157.)  V/i  ct.  per  lb. 

engraved,^  steel,  (199.) 
same,  of  other  metals,  (216.) 

of  wood,  (233.) 
fashion,  engraved  on  steel  or  on  wood,  colored, 
plain,  (695,  S.  S.,  785.)  Free, 

(lithographic,)  as  printed  matter,  under  384, 
(S.  S.,  1721.) 
or  disks,  glass,  unwrought,  for  use  in  mfg.  opti- 
cal instruments,  (708.)  Free, 
prepared  for  engravers,  copper  or  steel,  (216.) 
stereotype-,  (199.) 
Platinum,  articles  made  of,  -|-  +  +,  (216.) 
or  platina,  unmfd.,2  (762,  703. )  Free, 
vases  or  retorts,  and  other  apparatus  and  ves- 
sels or  parts  thereof,  for  chemical  uses,  (763.) 

Free. 
Playing  cards,  (478.) 

same,  ptly.  mfdf,  (478,  S.  S.,  3270.) 
Pliers,  iron,  (216.) 
Plough-planes,  with  irons,  (216.) 
Ploughs,  iron,  (216.) 
brought  by  immigrants,  {see  "  Immigrants'  ef- 
fects.") 
Plugs  and  nipples,  for  guns,  (216.) 
Plumbago,  pure,  (764,  S.  S.,  1947.)  Free. 

same,  largely  mixed  with  earth,  slate,  and  shaly 

substances,  (215,  S.  S„  691.) 
"blacklead."  and  other  mfd.  blocks  or  preps. 

of,  (837  b.,  ibid.) 
blocks  of,  mixed  with  other  ingredients,  (837  b., 

S.  S.,  1947.) 
powdered,  (764,  S.  S.,  1627.)  Free. 

Plumes,  ornamental  feathers,  mfd.,  (429  6.) 
Plums,  dried,  (294,  S.  S.,  265,  2670.) 

1  ct.  per  lb. 
dried,  "  prunes  commune,"  (294,  S.  S.,  265,  2670, 
3233.)  1  ct.  per  lb. 

green,  (704,  ibid.)  Free, 

preserved.  (302  a.) 
soaked  in  brine  and  dried,  (1393,  S.  S.,  3811.) 

1  ct.  per  lb. 
Plush,  hatters',  silk,  or  silk  and  cotton,  (451.) 
mohair,  or  worsted,  as  mfs.  of  worsted,  -f  +  +, 

under  363. 
silk  and  cotton,  other  than  hatters',  S.  ch.  val., 

(383.) 
wool,  as  mfs.  of  wool,  +  +  +,  under  362. 


25 


100 

100 

45 

45 

45 


35 


25 


50 


*  Not  limited  to  importations  of  the  same  from  tropical  or  semi-tropical  countries,  if  the  characteristics 
of  the  plants  have  not  been  changed,  (S.  S.,  1746.) 

t  This  does  not  include  "  cracked-rock  plaster,"  which  see.    (S.  S.,  2573.) 

1  This  does  not  include  engravings  on  iron  or  steel  cylinders  for  printing  calicoes,  etc.which  are  dutiable 
as  mfs.  of  iron  or  steel,    (y.  S.,  2092.) 

'i  The  provision  for  exemption  from  duty  of  "  platina  unmanufactured,  extends  to  and  comprehends  platina 
imported  either  in  ingots  or  in  the  form  of  sheets,  used  in  the  manufacture  of  retorts  and  other  vessels,  or 
in  the  form  of  wire  u.sed  by  dentists  in  the  manufacture  of  pivots  for  artificial  teeth  ;  or  generally  to  the  sub- 
stance of  platina,  in  any  shape,  or  form,  not  constituting  an  article  suitable  for  use  without  further  manu- 
facture."    (T.  R.,  1857,  p.  581,  and  S.  S.  3770.) 


SCHEDULE  OF  DUTIES. 


71 


Per  ct. 
Plush  {continued) : 
woollen,  blankets,  or  "  railway  rugs,"  (362,  Dec. 
18, 1866,  G.  W.  H.  &  Co.) 
val.  not  above  80  cts.  per  lb.  35  cts.  per  lb.  and    35 
val.  above  80  cts.  35  cts.  per  lb.  a.id    40 

Pocket-books,  (410.)  35 

Pocket-knife  blades,  (216,  S.  S.,  1363.)  45 

Pocket-knives,  (207  a.)  60 

PodophyUin,  (93.)  25 

Polishing  cloth,  a  coarse,  heavy  win.  fabric,  used 
for  polishing  marble,  «is  mf.  of  wool,  +  -1-  +, 
under  362,  (S.  S.,  3147.) 
Polishing  powders,  of  every  description,  by  what- 
ever name  known,  (479.)  20 
stones,  (765.)                                                 Free, 
artificial,  (837  6.,  S.  S.,  3525.)  20 
Polypodium  root,  crude,  (636.)                       Free. 
Pomades  and  pomatum,  (99.)  50 
Pomegranate  peel,  (837  a.)  10 
Pomegranates,  green,  (704.)                             Free. 
Ponceau  R.  R.  dye,  (82,  S.  S.,  5593.)                             35 
Pongees,  silk,  (383.)                                                      50 
Poplar  and  other  woods  for  the  mf.  of  paper,  (817.) 

Free. 
Poplins,  or  Japanese  silks,  silk  and  cotton,  S.  ch. 
val.,  (383,  S.  S.,  1851, 1923.)  50 

part  wool,  worsted,  or  hair,  as  dress  goods  for 
women  and  children,  under  365. 
Poppy -heads,  cr.  dr.,  (636.)  Free, 

seeds,  (452,  S.  S.,  3451.)  J<  of  a  ct.  per  lb. 

seed-oil,  (580.)  Free. 

Porcelain  earrings  and  other  jewelry,  (459.)  25 

glass,  (143.)  '  45 

slates,  (127,  S.  S.,  618.)  55 

decorated,  (125,  ibid.)  60 

ware,  {see  "  Earthenware,"  etc.) 
Pork,  (253.)  1  ct.  per  lb. 

Portable  desks,  according  to  mat.,  (T.  R.,  p.  564.) 
Porter,  in  bottles  or  jugs,  (316.)        35  cts.  per  gal, 
in  casks,  or  other  than  in  bottles  or  jugs,  (316.) 
20  cts.  per  gal. 
in  casks,  no  allowance  for  space  occupied  by 

hops,  (S.  S.,  3905.) 
add.  duty  on  glass  bottles,  (133-4-6.) 
gauge  of,  (S.  S.,  3537,  3564.) 
Portraits,  painted  in  oil  or  water  colors,  (470  a.)       30 
painted  on  porcelain,  (470  a.,  S.  S.,  3588.)  30 

part  of  household  effects,  in  use  of  persons  or 
families  from  foreign  countries,  if  used  abroad 
by  them  not  less  than  one  year,  and  not  in- 
tended for  other  persons  or  for  sale,  (622, 
S.  S.,  5541.)  Free. 

printed  or  engraved,  (384.)  25 

Portland  cement,  (44.)  20 

Portugal,  exportations  to,  {see  S.  S.,  4521.) 
Post-horns,  (469,  S.  S.,  5217.)  25 

Posts,  cedar  or  other  wood,  round,  unmfd.,  (734, 
S.  S.,  841, 1412.)  Free, 

not  round,  but  unmfd.,  (234,  S.  S.,  90.)  20 

the  same,  if  sawed  lumber,  {see  "  Lumber.") 
iron  or  steel,  or  parts  or  .sections  of,  (178.) 

1%  ct.  per  lb. 
Potash,  acetate  of,  (92.)  25 

bicarbonate  of.  (93,  S.  S.,  4117.)  25 

bichromate  of,  (49.)  3  cts.  per  lb. 

calcined,  {see  "  Pearlash.") 

carbonate  of,  cr.,  or  fused,  (63,  S.  S.,  4575,  5096.)     20 
same,  if  granulated,  purified,  and   prep,  for 
med.  use,  (93,  S.  S.,  4575.)  25 


3  cts.  per  lb. 
3  cts.  per  lb. 

50  cts.  per  lb. 

50  cts.  per  lb. 
50  cts.  per  lb. 
1  ct.  per  lb. 
1/^  ct.  per  lb. 
10  cts.  per  lb. 
5  cts.  per  lb. 


Free. 


20 


25 


20 


25 


Per  ct. 

Potash  {ccmiinxied) . 
caustic-,  (63.) 
chlorate  of,  (64.) 
chromate  of,  (48.) 
chloride  of,  (93.) 
hydriodate  of,  (65.) 
hydrate  of,  (63,  S.  S.,  3940.) 
iodate  of,  (65.) 
iodide  of,  (65.) 
nitrate  of,  or  saltpetre,  cr.,  (68.) 

refined,  (69.) 
prussiate  of,  red,  (66.) 

yellow,  (67.) 
salts  of,  -f  +  -f ,  (92.) 
sulphate  of,  (70.) 
Potassa,  acetate  of,  (92.) 
muriate  of,  (627.) 
permanganate  of.  (92,  S.  S.,  1545.) 
tartrate  of,  and  of  soda,  or  rochelle  salts,  (29.) 

3  cts.  per  lb. 
Potassium,  acetate,  (92.)  25 

arseniate,  (92.)  25 

bromide,  (93,  July  25, 1866,  D.  &  M.)  25 

chloride,  (93.)  25 

citrate,  (93.)  25 

cyanide,  fused,  granulated,  and  purified,  (93.)      25 
hypophosphate,  (92.)  25 

iodide,  (92.)  25 

iodo-hydrargyrate,  (92.)  25 

oxalate,  (92.)  25 

phosphate,  (92.)  25 

salicylate,  (92.)  25 

sulphate,  crystal,  or  pulv.,  (92.)  25 

sulphite,  (92.)  25 

sulpho-carbonate,  (92.)  25 

cyanide,  (92.)  25 

sulphuret,  (92.)  25 

tartrate,  (92.)  25 

Potatoes,  seed,  or  other,  (285,  S.  S.,  1803.) 

15  cts.  per  bush, 
no  warehouse  entry  of,  (S.  S.,  3184.) 
Pouches,  chg.  tobacco-,  rubber  and  iron,  (216, 

S.  S.,  42.58.)  45 

for  smokers,  leather,  (476  a.,  S.  S.,  3695,  4383.)         70 
Poultry,  dressed,  (837  a.,  S.  S..  15,  2325.)  10 

prep.,  (283.)  25 

Pounce,  (837  6.)  20 

Powdered  acorns,  (290.)  2  cts.  per  lb. 

Powder,  bleaching-,  or  chloride  of  lime,  (618.) 

Free. 
blue-,  cobalt,  (50.)  20 

brass,  (216.)  45 

bronze-,  (196.)  15 

cosmetic-.  (99.)  50 

curry-,  (530.)  Free. 

finishing-,  (430.)  20 

fulminating-,  (434.)  30 

gun-,  (439.) 

val.  not  over  20  cts.  per  lb.  6  cts.  per  lb. 

val.  over  20  cts.  10  cts.  per  lb. 

ink-,  (456.)  30 

insect-,  (837  6.,  S.  S.,  2364.)  20 

iron-,  {see  "  Iron.") 
puffs,  as  brushes  if  mfd.  of  mat.,  none  of  which 

are  dtbl.  at  over  30  per  ct.  ad  val.,  (404,  823,  S. 

S.,  3028,  3114.)  30 

all  others  are  dtbl.  at  the  highest  rates  at  which 

the  comp.  parts  of  ch.  val.  are  chargeable, 

(823,  S.  S.,  3028,  3114.) 


72 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Powders,  for  the  skin,  (99.)  50 

medicinal,  (93.)  25 

polishing,  of  all  kinds,  (479.)  20 

toilet-,  or  cosmetic-,  (99.)  50 

Precious  stones,  of  all  kinds,  not  set,  (480.)  10 

set,  (459.)  25 

imitations,  not  set,  (420.)  10 

same,  not  set,  of  round  or  oval  shapes,  perfo- 
rated, (396,  S.  S.,  3135.)  50 
set,  (459,  S.  S.,  150.)  25 
Precipitate,  red,  (93.)  25 
Preparations,  alcoholic  compounds,  -|-  -f  -f,  on 
the  alcohol  contained  therein,  (103.) 

$2  per  gal.  and    25 
alcoholic,  medicinal,  {see  below,  "medicinal," 

etc.) 
alcoholic  perfumery,  (100.)  82  per  gal.  and    50 

alkalies  and  alkaloids,  and  distilled,  essential, 
expressed,  or  rendered  oils,  and  all  combina- 
tions of  any  of  them,  (92.)  25 
anatomical,  skeletons  and  other,  (787.)       Free, 
chalk-,  alH-  +  +,  (46.)  20 
chemical-,  including  all  chemical  compounds 
and  salts,  by  whatever  name  known,  and 
+  +  +,  (92.)                                                                25 
coal-tar-,  other  than  colors  or  dyes,  +  +  +,  (83.)    20 
cosmetic-,  +  +  +,  (99.)                                             50 
meats  and  fish,  +  +  +,  (283.)                                  25 
medicinal-,  alcoholic,  all  +  +  -f,  and  known  as 


Per  ct. 

Preparations  (continued)  : 

pay  a  duty  not  less  than  that  imposed  upon 
distilled  spirits,  (312.) 

opium,  +  -f  +,  (see  "Opium.")  $10  per  lb. 

philosophical-,  and  scientific-,  sp.impt.  in  good 
faith  for  the  use  of  any  society  or  institution 
incorporated  or  established  for  religious, 
philosophical,  educational,  scientific,  or  lit- 
erary pps.  or  encouragement  of  the  fine  arts, 
and  not  intended  for  sale,  (759.)  Free. 

proprietary,  to  wit: 
all  anodynes, 
bitters, 
compositions, 
cordials, 
cosmetics, 
drops, 


ethers, 

extracts, 

medicated  wines, 

mixtures, 

spirits,  and 

tinctures,  (118.)  50  cts.  per  lb. 

medicinal-,  non-alcoholic,  all    -f    -f  -Hi  and 
known  as, 

cerates, 

conserves, 

decoctions, 

emulsions, 

extracts,  (solid  and  fluid,) 

infusions, 

juices, 

liniments, 

lozenges, 

mixtures, 

mucilages, 

ointments, 

oleo-resins, 

pills, 

plasters, 

powders, 

resins, 

sirups, 

suppositories, 

vinegars,  and 

waters,  (93.)  25 

medicinal-,  materials  for  the  mf.  of,  {see  "  Mate- 
rials.") 
medicinal-,  provisions  for  examination  and  ap- 
praisement of,  (see  Ft.  I.,  1895  to  1900.) 
oils,  distilled,  essential,  expressed,  or  rendered, 
alkalies,  and  alkaloids,  and  all  combinations 
of  any  of  them,  (92.)  25 

or  compounds  of  which  distilled  spirits  are  a 
component  part  of  ch.  val.,  -f   +   -f-,  must 


liniments, 

lozenges, 

oils, 

ointments, 

pastes, 

pills, 

plasters, 

powders, 


sirups, 
spirits, 
tonics, 
troches, 

waters,  and  aU  other,  recommended  to  the 
public  as  proprietary  articles,  or  prepared 
according  to  some  private  formula  as  rem- 
edies or  specifics  for  any  disease  or  dis- 
eases or  affections  whatever,  affecting  the 
human  or  animal  body,  (99.)  50 

scientific-,  {see  above,  "  philosophical,"  etc.) 
toilet-,  all  whatever,  used  as  applications  to  the 

hair,  mouth,  teeth,  or  skin,  +  +  -{-,  (99.)  50 

vegetables  of  all  kinds,  prepared  or  preserved, 
-t-  +  +,  (287.)  80 

Prepared  clay,  for  papermakers'  use,  and  resem- 
bling kaolin,  (98  6.,  July  9, 1863,  Bo.ston.) 

83  per  ton. 
same,  of  different  colors,  resembling  and  used 
for  same  pps.  as  French  chalk,  (46, 822,  S.  S., 
1389.)  20 

fish,  game,  meats,  and  poultry,  (283,  S.  S.,-2356.)  25 
Presents,  articles  impt.  as,  other  than  such  as  are 
expressly  exempted  by  law  from  duty,  are 
liable  to  duty,  (T.  R.,  p.  600 ;  see  also  Regs. 
1874,  Art.  337,  as  to  entries  of,  when  not  over 
$200.) 
works  of  art  impt.  expressly  for  presentation  to 
national  institutions  or  any  state,  or  to  any 
municipal  or  religious  corporation  or  society, 
(819  6.)  Free. 

Preserved  fruits  or  sweetmeats,  (302  o.)  35 

ginger,  (302  a.)  35 

milk,  (270.)  20 

Preserves,  glass  bottles  or  jars  filled  with,  dtbl. 
under  133,  134,  or  136,  according  to  descrip- 
tion of. 
Pressing  boards,  mfs.  of  wood,  -f  +  +,  (233.)  35 

Prices  current  and  returns  of  invoices,  (S.  S.,  3856.) 
Printed  matter,  (see  rulings,  S.  S.,  3941,  4221,  4719, 
4767,  4945,  5485.) 


SCHEDULE  OF  DUTIES. 


73 


Per  ct. 
Printed  matter  (continued) : 

*all  +  +  +,  (384,  S.  S.,  1898,  3941.)  25 

books  which  are  admitted  to  the  international 
mails  exchanged  under  the  provisions  of  the 
Universal  Postal  Union  Convention,  may, 
when  subject  to  customs-  duty,  be  delivered 
to  addresses  in  the  United  States  under  such 
regulations  for  the  collection  of  duties  as  may 
be  agreed  upon  by  the  Secretary  of  the  Treas- 
ury and  the  Postmaster-General,  (Pt.  I.,  2289.) 
other  than  books  received  in  the  mails,  from 
foreign  countries,  under  the  provisions  of 
postal  treaties  or  conventions,  (855,  and  Pt.I., 
2289-90,  S.  S.,  4465,  4945.)  Free. 

"Printed  matter"  within  the  intendment  of  this 
act  (March  3, 1879,  relating  to  postal  matters,) 
is  defined  to  be  the  reproduction  upon  paper, 
by  any  process  except  that  of  hand-writing, 
of  any  words,  letters,  characters,  figures,  or 
images,  or  of  any  combination  thereof,  not 
having  the  character  of  an  actual  and  per- 
sonal correspondence,  (Pt.  I.,  2290;  for  further 
information  as  to  postal  acts,  see  post,  Part 
IV.,  pp.81  to  87.) 

Printed  merino,  as  dress  goods,  under  365. 
pictures  on  cards  joined  by  narrow  strips  of  cot- 
ton goods,  (384,  S.  S.,  4744.)  25 
sheets  for  books,  unbound,  Jiot/ree  under  former 
laws,  (S.  S.,  3715.) 

Printer's  ink,  (456.)  30 

Printing-machines,  endless-belts  or  felts  for, 
(379.)  20  cts.  per  lb.  and    30 

Prints  or  engravings,  bound  or  not,  (384.)  25 

Prisms,  (143.)  4o 

Products  of  the  U.  S.,  exported  and  brought  back, 
(see  "American.") 

Prohibited  importation?,  (839  to  844.) 

Professional  books,  implements,  and  instruments 
of  persons  arriving  in  the  U.  S.,  (661,  815.) 

Free. 

Proforma  invoice  entry,  additional  duty  of  20  per 
cent,  on,  under  1862,  Pt.  I.,  (3.  S..  4149.) 

Proprietary  articles  or  preparations,  (see  "Prepar- 
ations.") 

Propyiamin,  (92.)  25 

Protest  and  appeal, (see  provision  for,  Pt.  I.,  1893-4.) 
not  required  in  damage  cases,  (S.  S.,  3551.) 
time  of,  {see  S.  S.,  3730,  4079.) 

Protractors,  ivory,  (399.)  30 

Prunella,  as  worsteds,  under  363. 

Prunes,  (294.)  1  ct.  per  lb. 

"  Prunes  commune,"  dried  plums,  (294,  S.  S.,  265, 
2670,  3233.)  1  ct.  per  lb. 

tpreserved,  (302  a.)  35 

so-called,  prep,  with  sugar,  (302  a.,  S.  S.,  4793.)       35 

"  Prune  wine  for  fining  liquors,"  so  styled,  (837 
b.,  S.  S.,  721.)  20 

Prussian  blue,  (87.)  25 

Prussiate  of  potash,  red,  (66.)  10  cts.  per  lb. 

yellow,  (67.)  5  cts.  per  lb. 

Pulley-pattern,  iron,  if  to  be  used  exclusively  as 
a  model  to  mold  from,  (713,  April  1, 1857,  Cape 
Vincent.)  Free. 


Pulleys,  brass,  or  iron,  (216.) 

copper,  (216.) 

wood,  (233.) 
Pulp,  dried,  for    papermakers'  use, 

2428.) 


Per  ct. 
45 
45 
35 

S.  S., 

10 


of  wood,  dried  in  sheets,  (393,  8.  S.,  1053.)  10 

rag-,  in  sheets  or  boards,  as  mfs,  of  paper,  -f  + 

-f,  (388,  T.  R.,p.  581.)  15 

of  grasses,  for  the  mf.  of  paper,  (691,  June  17, 
1863,  Boston.)  Free. 

Pulu,  a  fibre  used  for  beds,  etc.,  (766,  April  5, 1858, 
San  Francisco.)  Free, 

Pulverized  wool  waste,  flocks,  or  shoddy_,  (361, 
L.  V.  M.,  3  Bl.  C.  C,  p.  125 ;  also,  T.  R.,  p.  567.) 
10  cts.  per  lb, 
Pulvis  antimonialis,  (92.)  25 

Pumice  and  pumice-stones,  or  bricks,  (767,  S.  S., 
1517.)  Free. 

Pumpkins,  (286.)  10 

Pumps,  stomach-,  and  other,  according  to  mat. 
Punches,  shoe-,  or  other,  part  steel,  (216.)  45 

Purple  brown.  (87.)  25 

Purple  tin  liquor,  (837  b.)  20 

Purses,  according  to  material,  (T.  R.,  p.  581.) 
Putty,  (45.)  1  ct.  per  lb. 

knives,  (2L6.)  45 

Pyrites,  burnt-,  dross  or  residuum  from,  (144  a.) 

75  cts.  per  ton. 
or  native  sulphuret  of  iron,  (see  "Iron  ore.") 
Pyrogallic  acid,  (594.)  Free. 

Pyroligneous  acid,  not  over  1.047  sp.  grav.,  (12.) 

2  cts.  per  lb. 

same,  over  1.047  sp.  grav.,  (12.)        10  cts.  per  lb. 

Pyroxoline,  or  gun-cotton,  all  compounds  of,  by 

whatever  name  known,  (105.)      50  cts.  per  lb. 

same,  rolled  or  in  sheets,  but  not  made  up  into 

articles.  60  cts.  per  lb. 

same,  in  finished,  or  partly  finished  articles. 

60  cts.  per  lb.  and    25 

Q. 

QUADRANT  FRAMES,  brass,  (216.)  45 

Quadrants,  brass,  (475.)  35 

Quality  binding,  mf.  of,  worsted,  which  see. 
Quassia  woods,  crude  drug,  (636.)  Free. 

not  crude,  (94.)  IQ 

Queensware,  (see  "  Earthenware.") 
Quercitron,  extract  of  black-oak  bark,  (837  6., 

S.  S.,  4816.)  20 

"  Quetsch-papier,"    goldbeaters'  paper,    (392   &., 

S.  S.,  3508.)  25 

Quick  grass  root,  crude,  (636,  Aug.  21, 1858,  N.  Y.) 

Free. 

not  crude,  (94.)  lo 

Quicksilver,  (211.)  lo 

Quilla  bark,  (521.)  Free. 

Quills,  prepared  or  not.  (768.)  Free. 

toothpicks  of,  (837  6.)  20 

Quill-strippings,  (837  a.,  S.  S.,  4705.)  10 

Quiltings,  or  bed-quilts,  cotton,  (324.)  35 

Quince-seed,  (465,  S.  S.,  4385.)  20 

Quinces,  in  natural  condition,  (704.)  Free. 

preserved,  (302  a.)  35 


*  This,  according  to  the  decision  of  the  Supreme  Court,  in  the  case  of  Arthur  v.  Moller,  "  includes  most  of 
the  forms  of  figures,  or  characters,  or  representations,  colored  or  uncolored.  that  may  be  impressed  on  a 
yielding  surface,  and  it  is  not  necessarv  that  the  character  produced  should  be  letters,  or  numerals,  or  the 
result  of  tvpes  or  stereotypes,  or  be  reading  matter."    (S.  S..  3941.) 

t  Prunes  preserved  by  extracting  the  pit,  filling  its  cavity  with  sugar,  and  then  exposing  the  fruit  to  a 
gentle  heat,  so  that  the  sugar  melts,  permeates  the  substance,  and  preserves  the  fruit,  classified  as  preserved 
fruit,  duty  35  per  cent,  ad  val.,  under  302  a.,  (S.  S.,2654.) 


74 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Quinia,  acetate,  avsenite,  bromide,  citrate,  ferrocy- 
anate,  hypophosphite,  iodide,  muriate,  phos- 
phate, salicylate,  tannate,  valerianate,  and  all 
other  salts  of,  (629.)  Free, 

amorphous,  (629,  T.  R.,  p.  553.)  Free, 

and  iron,  citrate  of,  (93.)  25 

with  strychnine,  (93.)  25 

Quinidia,  (93.)  25 

sulphate  of,  (93.)  25 

Quinoiline,  or  "  Chinoidine,"  (93,  S.  S.,  2603.)  25 

Quoits,  (685.)  Free. 


RABBITS,  living,  (252.)  20 

Racing  trophies,  cups,  etc.,  dtbl.,  (S.  S.,  4225.) 
Racket  balls,  win.  and  Ir.,  (363,  S,  S.,  3921.) 
val.  not  over  80  cts.  per  lb.       35  cts.  per  lb.  and    35 
val.  over  80  cts,  35  cts.  per  lb.  and    40 

Radix  or  angelica  root,  cr.,  (636.)  Free, 

not  cr.,  (94.)  10 

rhei,  or  rhubarb,  or.,  (636.)  Free. 

not  cr.,  (94.)  10 

Rafts  of  logs,  (734,  Jan.  19,  1871,  Cape  Vincent, 
May  9, 1871,  D.  A.  N.)  Free. 

Rag  pulp,  in  sheets  or  boards,  as  mfs.  of  paper, 

+  +  +,  under  388,  (T.  R.,  p.  581.)  15 

Rags,  all,  of  whatever  material,  +  +  +,  (481.)         10 
mixed,  not  paper  stock,  dtbl.,  (S.  S.,  3535.) 
of  all  kinds  other  than  wool,  to  be  used  in  the 
mf.  of  paper  and  fit  for  no  other  mf.,  (754.) 

Free, 
woollen,  (361.)  10  cts.  per  lb. 

wool  and  others  mixed,  (1161,  S.  S.,  4098.) 

12  cts.  per  lb. 
same,  separable  (see  ruling,  S.  S.,  4098.) 
Rail-ends,  steel,  selected,  or  re-sawn  into  short 

bars,  as  steel-bars  under  177,  (S.  S.,4273.) 
Railroad  cars,  repairs  of,  (see  "  Cars.") 
cars,  built  in  Canada  and  brought  to  the  U. 
S.,  to  be  used  only  in  the  through  business  be- 
tween Canada  and  the  U.  S.,  internationally, 
(S.  S.,347.)  Free. 

Chairs,  iron  or  steel,  (160,  822,  S.  S.,  274.) 

V4  ct.  per  lb. 
iron,  partially  or  wholly  worn,  (see  1984,  Pt.  I. ; 
and  Circular,  March  27, 1861 ;  also  Tr.  Regs., 
1874,  Art.  737.) 
iron,  ptly.  worn,  impt.  for  repair  or  re-mf,,  may 
be  exported  with  drawback  in  quantity  less 
than  entire  impt.,  (S.  S.,  3885.) 
*ties  of  wood,  (769,  S.  S.,  1209.)  Free. 

Rails,  old  iron,  fit  only  for  re-mf.,  (145,  S.  S.,  4262.) 
^  of  a  cent  per  lb. 
steel  or  iron,  weighing  not  over  25  lbs.  per  yd., 
(149.) 
tee.  (T)  i»5  of  let,  per  lb. 

flat.  ^8^  of  1  ct.  per  lb. 

Railway  bars,  iron,  weighing  over  25  lbs.  to  the      • 
yd.,  (146.)  ^  of  act.  per  lb. 

steel  or  part  steel,  weighing  over  25  lbs.  to  the 
yd.,  (147.)  $17  per  ton. 

fish-plates  or  splice-bars,  of  iron  or  steel,  (160.) 
1}4  ct.  per  lb. 
rugs,  or  plush  woollen  blankets,  dtbl.  as  mfs. 
of  wool,  +  -I-,  under  362,  {see  "  Blankets.") 


Per  ct 
Railway  {continued) '. 
tires,  locomotive-,   car-,  and   other,  or  parts 
thereof,  iron  or  steel,  wholly  or  ptly.  mfd., 
(179  a.)  2%  cts,  per  lb. 

steel  wheels  and  steel-tired  wheels  for  railway 
pps.,  wholly  or  ptly,  finished,  (179  a.) 

2]4  cts.  per  lb. 
steel  or  iron  ingots,  cogged  ingots,  blooms  or 
blanks  for  above  tires  and  wheels,  without 
regard  to  the  degree  of  mf.,  (179  b.) 

2  cts.  per  lb. 

Raisins,  all,  (300.)  2  cts,  per  lb. 

Ramie,  all  mfs.,  +  +  +,  (351.) 

or  China  grass  thread  on  spools,  (351,  S.  S., 

3621.) 

Rancou,  roncou,  or  rocoa,  and  all  extracts  of, 

(499.)  Free. 

Rapeseed,  (452.)  ^  of  a  ct.  per  lb. 

oils,  (28.)  10  cts.  per  gal. 

Rapiers  and  rapier  blades,  (207  b.) 

Raspberries,  (704.)  Free. 

Raspberry,  oil  or  essence  of,  (114.)       $2.50  per  lb. 

vinegar,  as  raspberry-  or  fruit-juice,  (301,  May 

31, 1867,  Galveston.) 

Ras  cornu  cervi,  (837  b.) 

Rasps,  {see  "  Files.") 

Ratafia,  (313.)  $2  per  pf.  gal. 

in  bottles.  3  cts.  additional  on  each  bottle. 

Rates  of  duty,  additions  to,  defined,  (Oct.  18,1851, 

Norfolk,  T.  D.,  14.) 
Rattan- piddicks,  (482,  S.  S.,  5252.) 
Rattans  and  reeds,  mfd.,  but  not  made  up  into 
completed  articles,  (482.) 
unmfd.,  (770.)  Free. 

Rattles,  children's,  silver  or  other,  as  toys,  under 

425,  (S.  S.,  1346.) 
Ravens  duck,  linen,  (334.) 
Raw  or  unmfd.  articles,  +  +  +,  (837  a.) 
Raw-hide  lariats,  (718,  S.  S.,  4751.)  Free. 

Razor  cases,  leather.  (463.) 
paper-,  (388.) 

strops,  wood  and  leather,  (463.) 
wood,  (233.) 
Razors,  (207  a.,  Feb.  13, 1865,  San  Francisco.) 
Ready-made  clothing,  all  kinds,  +  +  +,  wholly 
or  ptly.  of  wool,  wstd.,  or  hair,  except  knit 
goods,  (366.)  40  cts.  per  lb.  and 

to  wit,  cloaks  and  other  outside  garments  for 
ladies  and  children,  wholly  or  ptly.  of  wool, 
wstd.,  hair,  (not  knit,)  (367.) 

45  cts.  per  lb.  and 
other,  according  to  material. 
Reaping  hooks,  (216.) 
Reappraisements,  delivery  of  goods  pending,  (S. 
S.,  3663,  4459.) 
collector's  decision  on  disagreement,  (S.  S., 

3840.) 
on  collector's  order,  (S.  S.,  3809.) 
Red  beets,  essence  of,  {see  "  Liquors.") 

chromate  of  potash,  (48.)  3  cts.  per  lb. 

Red-cross,  Cliflfstone,  Paris  white,  dry,  (45,  S.  S., 

5374.)  1  ct.  per  lb. 

Red  lead,  (58.)  3  cts.  per  lb. 

liquor,  acetate  of  alumina,  (92.) 

or  cr,  tartar,  (519.)  Free. 

precipitate,  (92.) 


35 


35 


35 


20 


10 


10 


35 


45 


25 


25 


*  This  does  not  include  long  timber,  used  as  sleepers  in  railroad  bridges,  which  is  dtbl.,  (S.  S.,  2673.) 


SCHEDULE  OF  DUTIES. 


75 


Per  ct. 
Red  Sanders  or  sandal-wood,  (818.)  Free, 

wood,  cr.,  (636.)  Free. 

ground,  (94.)  10 

Reductions  of  value  after  entry,  (S.  S.,  3196.) 
Reed-piddicks,  (482,  S.  S.,  5252.)  10 

Reeds,  bamboo,  not  further  mfd.  than  cut  into 
suitable  lengths  for  canes,  or  for  umbrella, 
parasol,  sunshade,  or  walking-sticks,  (646.) 

Free, 
mfd.,  but  not  made  up  into  completed  articles, 

(482.)  10 

unmfd.,  (770.)  Free, 

rough  and   uncleaned,  cut    in    short    pieces 
without  further  mf.,  (1725,  S.  S.,  4949.)      Free, 
weavers'-,  (233.)  35 

legalia,  according  to  material, 
for  churches,  distinguished  from  that  owned 

by  priests,  (S.  S.,  3859.) 
sp.  impt.,   {see   ''Special    Importations"    and 
"Societies.") 
['Regauging  of  liquors  for  export,  {see  Reg.,  S.  S., 

3605.) 
(Regulation  to   facilitate    payment    of   duties, 

{v.  S.  S.,  8830.) 
Regains  of  antimony,  (195.)  10 

-importations: 

bags,  other  than  of  American  mf.,  in  which 
grain  shall  have  been  actually  exp.  from  the 
U.  S.,  may  be  rtd.  empty  to  the  U.  S.,  free  of 
duty,  under  regs.  to  be  prescribed  by  the  Sec- 
retary of  the  Treasury,  (Pt.  I.,  2184 ;  T.  I., 
649.) 

barrels  of  American  mf.,  exp.  filled  with  do- 
mestic petroleum,  and  rtd.  empty,  under 
such  regs.  as  the  Secretary  of  the  Treasury 
may  prescribe,  and  without  requiring  the  fil- 
ing of  a  declaration  at  time  of  export  of  in- 
tent to  return  the  same  empty,  (648  a.) 

Free. 

articles  the  growth,  produce,  and  mf.  of  the 
U.  S.,  when  rtd.  in  the  same  condition  as 
exp.,  (G49  a.)  Free. 

casks,  barrels,  carboys,  bags,  and  other  vessels 
of  American  mf.,  exp.  filled  with  American 
products,  or  exp.  empty  and  rtd.  filled  with 
foreign  products,  including  shooks  when  rtd. 
as  barrels  or  boxes,  (649  5.)  Free. 

butproofoftheidentity  of  such  articles  shall 
be  made  under  regs.  to  be  prescribed  by  the 
Secretary  of  the  Treasury,  (649  c) 

and  if  any  of  such  articles  are  subject  to  inter- 
nal tax  at  the  time  of  expt.,  such  tax  shall  be 

-  proved  to  have  been  paid  before  expt.  and 
not  refunded,  (649  d.) 

identification  of,  {v.  S.  S.,  3314.) 

dutiable  merchandise  is  liable  to  duty  on  each 
reimportation,  (Rgs.,  1874,  Art.  467,  and  S.  S., 
2246,  2815,  3010.) 

this  rule  extends  to  dtbl.  importations  exp.  for 
repairs,  and  re-imported,  and  imposes  duty  on 
the  entire  val.,  including  repairs,  (S.  S.,  2081, 
2631.) 

of  exported  U,  S.  products,  on  which  no  inter- 
nal tax  has  been  assessed  or  paid,  or  upon 
which  such  tax  has  been  paid  and  refunded 
by  allowance  or  drawback,  a  duty  equal  to 


Per  ct. 

He-importations  {continued) .' 

the  tax  imposed  by  the  internal  revenue  laws 
upon  such  articles  shall  be  paid,  («26.) 
Reindeer  skins,  dressed,  (461.)  20 

tongues,  (8376.)  20 

Religiovis  societies,  sp,  impts.  for,  {see  "Socie- 
ties," and  "Special  Importations.") 
Renaissance  period,  majolica  plates  of  this  pe- 
riod or  the  16tli  century  are  not  properly 
"antiquities,"  entitled  to  free  entry,  but  are 
dtbl.  as  earthenware,  (S.  S.,  3110.) 
Rendered  oils,  +  +  -f ,  (D2.)  25 

Rennets,  raw  or  prep.,  (518.)  Free. 

Repairs,  machinery  impt.  for,  under  regs.,  (831.) 

Free, 
on  American  registered  vessels  in  England  not 

dtbl.  under  2040,  Pt.I.,  (S.  S.,  3379.) 
of  U.  S.  vessels  and  railroad  cars,  {see  "  Ves- 
sels" and  "Cars.") 
Reps,  cotton  and  wstd.,  emb.,  same  as  wstd.  mfe. 
under  363,  (April  20, 1S65,  N.  Y.) 
plain  and   fancy,   wstd.,   wholly  or  ptly.  as 

wstds.  under  303,  (S.  S.,  1835.) 
silk,  (.383.)  60 

Residuum  from  burnt  pyrites,  (144  a.) 

75  cts.  per  ton. 
of  petroleum  or  kerosene  oil,  (81.)  20 

Resin  or  rosin,  (837  b.)  20 

of  scammony,  (93.)  26 

jalap,  (93.)  25 

nux  vomica,  (93.)  25 

Resins,  cr.,  +  +  +,  (837  a.)  lo 

medicinal-.  +  +  +,  (93.)  25 

gum,  4-  +  +,  cr.,  (636.)  Free. 

not  cr.,  (94.)  iq 

oleo-,  (93.)  25 

Resorcine,  med.  (93.)  25 

Resorcin,  red  J.,  (82.)  35 

Reticules,  according  to  material. 
Retorts,  gas-,  stone  or  earthen,  (124.)  25 

platinum  or  parts  thereof  for  chemical  uses, 
(763.)  Free. 

Revere  stripes,  cotton,  (324  a.)  35 

Rhubarb,  cr.,  (636.)  Free. 

not  cr.,  (94.)  10 

Ribbons,  according  to  material. 
Rice,  cleaned,  (270,  S.  S.,  2026.)         2)4  cts.  per  lb. 
uncleaned,  (270.)  1}^  ct.  per  lb. 

flour,  (272.)  20 

meal,  (272.)  20 

hulled,  not  fully  cleaned,  dtbl.  as  uncleaned, 
(270,  S.  S.,  3137.)  13^  ct.  per  lb. 

powder,  so-called,  as  starch,  (269,  S.  S.,  3385.) 

2}4  cts.  per  lb. 
root  for  mf.  of  brooms,  (837  a.,  S.  S.,  2764.)  10 

Rifles,  (202.)  25 

"  Rimmel's  Extract,"  alcoholic  perfumery,  (100.) 

$2  i>er  gal.  and    50 

Ringlets,  human  hair  ch  val.,  (442.)  35 

Rings,  all  which  are  jewelry,  (459.)  25 

human  hair  ch.  val.,  (442.)  35 

plated,  for  saddlery,  (415.)  35 

all  other,  according  to  comp,  materials. 

Rivets,  iron  or  steel.  (164.)  23^  cts.  per  lb. 

of  any  other  metal,  (216.)  45 

Rivet-wire  rods,  round,  in  coils  and  loops,  not 
lighter  than  No.  5,  w.  g.,  val.  at  334  cts.  per  lb., 
(180  a.)  -J  of  a  ct.  per  lb. 


76 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Robe  patterns,  according  to  comp.  materials. 
Robes  a  quille  Coburg,*  made  up,  according  to 

materials. 
Robes,  bear-skin,  sleigh-,  made  up  or  ptly.  made 
up,  (435,  S.  S.,  3351.)  30 

dressed  skins,  not  made  up,  (450,  Ibid.)  20 

buffalo-,  dressed,  but  not  made  up,  (450,  461, 
822,  Jan.  28,  1862,  Sept.  28,  1863  Pembina, 
S.  S.,  8351.)  20 

wholly  or  ptly.  made  up,  (435,  S.  S.,  3351.)  80 

goat-skin  carriage-,  (435,  S.  S.,  3702,  5844.)  30 

lap-,  linen,  with  wstd.  strips,  dtbl.  under  363,  as 

mfs.  ptly.  of  wstd.,  +  +  +,  (S.  S.,  2374.) 
other  according  to  material. 
Robinson's  corn  solvent  pencils,  (99,  S.  S.,  4693.)        50 
"  Patent  Groats,"  (99.)  50 

Rochelle  salts,  or  tartrate  of  soda  and  potassa, 
(29.)  3  cts.  per  lb. 

Rockingham  eathenware,  {see  "  Earthenware.") 
Rock  moss,  cr.,  (509.)  Free, 

oil,  cr.,  (837  «.)  10 

phosphate,  (215,  S.  S.,  4113.)  20 

8a7ne,-.foT  fertilizing,  containing  90  per  ct.  or 
over  of  pure  phosphate  of  lime,  (626,  S.  S., 
4611 )  Free. 

salt,  as  other  salt,  (June  12, 1863,  N.  Y.) 
Rocoa,  roncou,  rocou,  or  Orleans,  and  all  ex- 
tracts of,  (499.)  Free. 
Rods,  copper-,  iron-,  or  steel-,  (see  those  items.) 
stair-,  gilt  or  plated  metal,  (210.)  35 
of  any  other  metal,  (216.)  45 
Roller  cloth,  wstd.,  for  paper  machines,  as  wstd. 

fabrics,  (363,  Aug.  3. 18G7,  F.  B.  &  Co.) 
Rollers  of  wood,  (233,  Tr.  Reg.,  p.  592.)  35 

Roman  cement,  (44.)  20 

vitriol,  sulphate  of  copper,  (51.)       3  cts.  per  lb. 
Roncou,  {see  ''  Rocoa,"  above.) 
Roofing  and  patent  asphalted  felt,  (837  b.,  T.  R., 
p.  567,  April  1, 1858,  Circ.)  20 

slates,  (132.)  '  25 

tiles,  (130)  -20 

tin,  (see  "Tin.") 
Root,  arrow-,  (644.)  Free. 

Hawaiian,  (see  "Hawaiian,"  etc.) 
chicory-,  all,  (288.)  2  cts.  per  lb. 

dandelion-,  (290.)  2  cts.  per  lb. 

flour,  (772.)  Free, 

ginger-,  ground  or  powdered,  (96.) 

5  cts.  per  lb. 

unground,  (536.)  Free. 

flour,    so-called,    but  found    to    be     starch, 

(269,  S.  S.,  3385.)  2}i  cts.  per  lb. 

licorice,  unground,  (544.)  Free. 

Roots,  bulbous,  not  med,  +  +  +,  (405.)  20 

impt.  by  Department  of  Agriculture,  or  the  U.  S. 

Botanical  Garden,  (762)  Free. 

hop-,  for  cultivation,  (721.)  Free. 

med.,  not  edible,  crude,  (636.)  Free. 

not  crude,  (94.)  10 

Rope,  bale,  of  hemp,  as  mfs.  of  hemp,  (350,  April 

21,  1858,  N.  Y.)  35 

ends,  to  be  used  in  making  paper,  and  fit  for 

no  other  mf.,  (754.)  Free. 


Per  ct. 
Rope  {continued) : 

of  cocoanut  hulls,  coir,  grass,  or  bark,  as  cord- 
age untarred,  under  346.  S]4  cts.  per  lb. 

of  raw-hides,  cut  into  strips,  (718.)  Free. 

tarred  and  untarred,  {see  "  Cordage.") 

waste,  fit  only  for  making  paper,  and  to  be  used 
only  for  that  purpose,  (754.)  Free. 

wire,  (see  "Wire.") 
Rosaries,  beads  and  metal,  (396,  822,  Feb.  1, 1865,' 

B.  Bros.,  S.  S.,  5079.)  50 

Rose,  dry  color,  aniline  dye,  (82,  S,  S.,  5561.)  35 

leaves,  crude,  (636.)  Free. 

pink,  (87.)  25 

water,  (99.)  50 

wood,  (818.)  Free. 

mfs.  of,  (232.)  35 

Roses,  conserve  of,  (302,  S.  S.,  4339.)  35 

ottar  of,  (553.)  Free. 

Rosin,  or  resin,  (837  b.)  20 

"Rosolic  acid,"  so  styled,  or  aurine,  (594,  S.  S., 

4514.)  Free. 

Rosolio,  a  cordial,  (313.)  ^2  per  proof  gal. 

in  bottles.      3  cts.  in  addition  on  each  bottle. 
Rottenstone,  (773.)  Free. 

Roucou,  (see  "  Rocoa,"  above.) 

Rouge,  (99.)  50 

Rubber  balls,  hollow-,  toys,  (425,  S.  S.,  5442.)  35 

tennis-balls,  (454,  S.  S.,  5442.)  25 

Rubies,  not  set,  (48a)  10 

set,  (459.)  25 

Rubrum  bark,  acer.,  (521.)  Free. 

Ruby  powder,  (82,  S.  S.,  2635.)  35 

Rugs,  cotton,  for  bed  coverings,  (324  a.)  35 

dressed  goat-skin,  (378  c,  S.  S.,  2825.)  40 

goat-skin,  entered  as  "  carriage-robes,"  dtbl. 
under  378  c.,  (S.  S.(  5484.)  40 

hearth  and  floor,  (see  "  Carpets.") 

horse,  of  linen,  (334.)  35 

other,  (see  "  Carpets.") 

travelling,  wholly  or  partly  of  wool,  as  mfs.  of 
W.,  +  +  +,  under  362,  (Sept.  21, 1859,  N.  Y.) 

Tnrkey  woollen,  (378  c,  S.  S.,  2836.)  40 

Rules,  bone  or  ivory,  (399.)  30 

brass,  (216.)  45 

copper  ch.  val.,  (216.)  45 

gilt  or  plated  metal,  (210.)  35 

gutta-percha,  (441.)  35 

silver,  or  German-silver,  (216.)  45 

wood,  (233.)  35 

and  brass,  brass  ch.  val.,  (216.)  45 

Rum,  (311  a.)  $2  per  proof  gal. 

bay-,  distilled  or  compounded,  (315.)  $1  per  gal. 
of  1st  proof,  and  in  same  proportion  for  greater 
strength. 

bay-,  essence  or  oil  of,  (25.)  $2.50  per  lb. 

cherry,  a  cordial,  dtbl.  under  313. 

essence  or  oil  of,  (115.)  50  cts,  per  oz. 

Russia  hemp,  unmfd.,  (331.)  $25  per  ton. 

sheetings,  (349.)  35 

sheet-iron,  {s(e  "  Iron  mfs.") 
Rust  of  iron  or  steel,  no  allowance  for  damage 

from,  (184.) 
Rye,  per  bush,  of  56  lbs.,  (260  and  Pt.  I.,  1881.) 

10  cts.  per  bush. 


*  As  to  "  Coburg  robes  a  quille,"  composed  of  worsted  vnth  a  narrow  strip  of  cotton  velvet  loosely  attached 
by  a  thread  and  imported  in  pieces  of  a  proper  size  for  ladies'  dresses,  the  Department  held,  "that  the  two 
fabrics  thus  loosely  attached,  ought  not,  with  a  view  to  tlie  assessment  of  duty,  to  be  regarded  as  a  single 
article,  but  that  each  of  the  component  fabrics  should  bear  its  proper  duty  according  to  its  classification  in 
the  tariff,"  (Dec.  16, 1858,  N.  Y.) 


SCHEDULE  OF  DUTIES. 


77 


Rye  (continued) : 
flour,  (267.) 
shorts,  (267,  S.  S.,  677.) 


Per  ct. 


li  ct.  per  lb. 
%  ct.  per  lb. 


S. 


35 


SABRES  and  sabr^-blades,  (207  b.) 
Sacking  linen,  as  linens,  which  see. 
Sacks,  boxes,  crates,  and  coverings  of  any  kind, 
excepting  bottles,  jars,  and  other  vessels 
of  glass,  containing  goods,  paying  an  ad 
valorem  duty,  and  formerly  subject  to  the 
same  rate  of  duty  on  their  value  as  the  goods 
they  contained,  provided  they  were  of  the 
character  of  the  coverings  in  which  such 
goods  were  usually  imported,  (Sees.  2907-8, 
Rev.  Stats.,)  are  no  longer  subject  to  duty  as 
such,  (847.) 

Provided,  That  if  any  packages,  sacks, 
crates,  boxes,  or  coverings  of  any  kind  shall 
be  of  any  material  or  form  designed  to  evade 
duties  thereon,  or  designed  for  use  otherwise, 
than  in  the  bona  fide  transportation  of  goods 
to  the  United  States,  the  same  shall  be  subject 
to  a  duty  of  one  hundred  per  centum  ad  val- 
orem upon  the  actual  value  of  the  same,  (848.) 
Saddle-hooks,  German-silver,   silver,    or    other 

metal,  as  saddlery,  (415.)  35 

Saddlery,  all  +  +  +,  (415.)  85 

old,  not  free  under  662  and  815  a.,  as  personal  or 
household  effects,  (S.  S.,  4145.) 
Saddles,  (415.)  35 

Saddle-trees,  iron  ch.  val.,  (415.)  35 

wood  ch.  val.,  (415.)  35 

;  Sad  irons,  cast-iron,  (157.)  1^  ct.  per  lb. 

;  Saffron  and  safflower,  and  extract  of,  (586.)   Free. 
SaSron-cake,  (586.)  Free. 

Sago,  sago  crude,  and  sago  flour,  (774.)  Free, 

imitations,  commercially  known  as,  (774,  S.  S., 
4443.)  Free. 

Saigon  cassia,  unground,  (524,  S.  S.,  4039.)      Free. 
Sail  canvas,  (348.)  30 

duck,  (348.)  30 

needles,  (206.)  25 

Sal  acetoseila,  (92,  August  27, 1857,  Philadelphia.)    25 
Salad  oil,  (92.)  25 

Sal  ammoniac,  (35.)  10 

diuretic,  (92.)  25 

prunella,  (92.)  25 

soda,  (72.)  J4  of  a  ct.  per  lb. 

tartar,  (63.)  20 

Salep,  or  saloup,  (587.)  Free. 

Saleratus,  (73.)  1}4  ct.  per  lb. 

Salicine,  med.  prep.,  (554,  T.  R.,  p.  582.)         Free. 
i Salicylate  ofsodium,  (93,  S.S.,  3395.)  25 

!*•  Salicylate    sonde,"  so-called,  but    known   as 


Per  ct. 
"  Schlumberger    French    crystallized    salicy- 
lates," in  bulk  or  not,  (99,  S.  S.,  4809.)  50 
Salicylic  acid,  (594,  S.  S.,  3704,  5524.)               Free. 
Salmon,  dried  or  smoked,  (280.)    50  cts.  per  100  lbs. 
pickled,  (279.)                                    1  ct.  per  lb. 
prepared  or  preserved,  except  in  oil,  (283.)  25 
preserved  in  oil,  (282.)  30 
Sal  nitre,  saltpetre,  which  see  below. 
Salt  cake,  sulphate  of  soda  known  as,  crude  or 
refined,  (75.)  20 
in    bags,  sacks,  barrels,  or    other    packages, 
(383  a.)                                      12  cts.  per  100  lbs. 
in  bulk,  (383  6.)                            8  cts.  per  100  lbs. 
mineral  or  rock,  as  other  salt,  (June  12, 1863, 

N.  Y.) 
fees  for  weighing,  (see  S.  S.,  5140,  5157.) 
for  curing  fish  and  meats,  see  notes  below.* 
jars  of  brown  eathenware  containing,  are  dtbl. 

as  such,  (S.  S.,  1777.) 
waste.  (92,  S.  S.,  3874.)  25 

Saltpetre,  crude,  (68.)  1  ct.  per  lb. 

refined  and  partly  refined,  (69.)      1^  ct.  per  lb. 
Salt-sacking  of  twilled  jute,  dtbl.  under  342,  as 

bagging,  which  see,  (S.  S.,  1736.) 
Salts  and  compounds,  chemical,  aU,  by  whatever 
name  known,  -t-  +  +,  (92.)  25 

aniline,  (605.)  Free, 

black,  of  crude  potash,  (605,  S.  S.,  1381.)     Free, 
other  than  above,  (837  b.,  S.  S.,  2729.)  20 

so-called,  but  further  refined,  and  assimilat- 
ing to  cr.  carb.  of  potash,  (63,  S.  S.,  5354.)         20 
brown,  (92.)  25 

dung,  {see  "  Dung  salt.) 

epsom,  (62 )  M  ct.  per  lb. 

Glauber,  (75.)  20 

of  iodine,  (92.)  25 

morphia,  all,  (123.)  81  per  oz. 

quinia,  (629.)  Free. 

Rochelle,  or  tartrate  of  potassa  and  soda,  (29.) 

3  cts.  per  lb. 
Salves,  not  proprietary,  (93.)  25 

proprietary  or  toilet,  (99.)  50 

in  bulk,  (99,  S.  S.,  4835.)  50 

Samplesf  and  pattern-cards,  without  commercial 
value,  (S.  S.,  4828,  and  T.  D.,  5.)  Free, 

covers  in  book-form,  containing  samples  of  tex- 
tile fabrics  are  dtbl.,  (S.  S.,  3781.) 
of  wine  and  spirits,  when  of  commercial  value, 
are  dtbl..  (S.  S.,  3777.) 
Sampling  of  sugar  for  drawback,  [see  S.  S.,  3879.) 
Sand,  (837  o.)  10 

crucibles,  (124,  S.  S.,  3M5.)  25 

for  mf  of  gla-ss,  cr.  min.  sub.,  (215,  S.  S.,  3880.)        20 
Sandal  wood,  (818.)  Free. 


*  "Exporters  of  meats,  whether  packed  or  smoked,  which  have  been  cured  in  the  United  States  with  im- 
ported salt,  shall,  upon  satisfactory  proof,  under  such  regulations  as  the  Secretary  of  the  Treasury  shall  pre 
scribe,  that  sucli  meats  have  been  cured  with  imported  salt,  have  refunded  to  them  from  the  Treasury  the 
duties  paid  on  the  salt  so  used  in  curing  such  exported  meats,  in  amounts  not  less  than  one  hundred  dol- 
lars."   (483  c.) 

"  Imported  salt  in  bond  maybe  used  in  curing  fish  taken  by  vessels  licensed  to  engage  in  the  fisheries,  and 
in  curing  fish  on  the  shores  of  the  navigable  waters  of  the  United  States,  under  such  regulations  as  the 
Secretary  of  the  Treasury  shall  prescribe;  and  upon  proof  that  the  salt  has  been  used  for  either  of  the  pur- 
poses stated  in  this  proviso,  the  duties  on  the  same  shall  be  remitted."    (483  d.,  etc.) 

t  "  Pieces  of  cloth,  edgings,  textile  fabrics,  bound  or  unbound,  cards  containing  buttons  of  various  pat- 
terns, single  gloves  or  stockings,  and  representatives  of  other  classes  of  goods  which  are  obviously  intended 
for  ttse  merely  as  samplrs  by  which  to  sell  the  class  of  goods  which  they  represent,  are  to  be  regarded  as  hav- 
ing no  comrhercial  value,  and  are  therefore  free  of  dutv.  The  question  whether  a  charge  is  ninde  for  sam- 
(ples  in  any  given  case  by  the  parties  furnishing  them  does  not  determine  their  classification,  but  their  size 
'character,  and  condition  as  imported." 

"  Samples  imported  in  quantities  intended  to  be  sold  to  jobbers  or  other  dealers  constitute  an  article  of 
aerohandise,  and  the  rule  herein  prescribed  will  not  be  considered  applicable;  but  the  articles  will  be 


charged  with  their  appropriate  rate  of  duty,  according,  to  the  class  of  goods  to  which,  they,  belong," 

i  4828.) 


(S.  S:, 


78 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Sandarac  gum,  cr.,  (636.)  Free. 

not  cr.,  (94.)  10 

Sand,  French,  or.  min.  sub.,  (215,  April  27, 1858, 

N.  Y.)  20 

Sandstone  and  sandstones,  hewn,  dressed,  or 

polished,  (487  b.)  20 

unmfd.  or  undressed,  (487  a.)  $1  per  ton. 

Santonine,  (111.)  $3  per  lb. 

Sarcocolla  gum,  cr.,  (636.)  Free. 

not  cr.,  (94.)  10 

Sarcophagus,  red  granite,  (487  &.,  S.  S.,  10.)  20 

Sardels,  small  eviscerated  fish,  in  brine  in  kegs, 

as  sardines,  under  281  b  ,(S.  S.,  1481.)  40 

Sardines  and  anchovies,  in  tin  boxes,  as  follows : 
(281 ;  see  also,  "  Cans.") 
whole  boxes,  of  not  over  5  inches  long,  4  wide, 
and  S]^  deep.  10  cts.  each, 

half-boxes,  of  not  over  5  inches  long,  4  wide, 
and  1%  deep.  5  cts.  each, 

quarter-boxes,  of  not  over  4%  inches  long,  33^ 
wide,  and  1]4  deep.  2]4  cts.  each. 

the  same,  in  any  other  form,  (281 6.)  60 

Sarsaparilla,  cr.  drug,  (636.)  Free. 

Sash-stock,  pine,  (224,  822,  S.  S.,  4958.)  20 

Sassafra.s»bark  and  root,  cr.,  (636.)  Free. 

oil  of,  (92.)  25 

Satins,  cotton,  as  cotton  cloth,  (S.  S,,  3889.) 
silk  ch.  val.,  (383.)  50 

other,  according  to  material. 
Satteens  or  sattines,  cotton,  as  cotton  cloth,  (S. 


silk  and  cotton,  S.  ch.  val.,  (383.)  50 

other,  according  to  material. 
Satin-white,  (87.)  25 

Satin-wood,  mfs.  of,  (232.)  35 

unmfd.,  (818.)  Free. 

Saucepans,  iron,  cast,  (157.)  l^C  ct.  per  lb. 

iron,  coated,  tinned,  or  glazed,  (201.) 

3  cts.  per  lb. 

other,  according  to  material. 
Sauces  of  all  kinds,  (284.)  35 

Sauer-kraut,  (775.)  Free. 

Sausages,  Bologna,  (656.)  Free. 

German,  (656,  S.  S.,  2220.)  Free. 

other,  (283.)  25 

Sausage-skins,  (776.)  Free. 

Saw-blades  or  saw-blanks,  {see  "Steel.") 
Saw-dust,  mahogany,  impt.  solely  for  dyeing  or 
tanning,  (1580,  Jan.  28, 1867,  N.  Y.)  Free. 

other  than  for  dyeing  or  tanning,  (837  a.,  S.  S., 
4899.)  10 

logs,  (734.)  Free. 

Saw-plates,  circular,  of  steel,  (177  b.  and  c.) : 

if  valued  4  cts.  or  less  per  lb.      1  ct.  per  lb,  and    45 

if  valued  above  4,  and  not  above  7  cts. 

3  cts.  per  lb. 

if  valued  above  7,  and  not  above  10  cts. 

3%  cts.  per  lb. 

if  valued  above  10  cts.  4^  cts.  per  lb. 

plates,  other  than  above,  {see  "  Steel.") 
Saws,  all  +  +  +,  (175.)  40 


40 


Per  ct 
Saws  {continued) : 
back-,  (175.) 

circular,  (174,  March,  1 871,  N.  Y.)  30 

cross-cut,  (172.)  8  cts.  per  liu.  ft. 

drag-;  not  over  9  inches  wide,  (173.) 

10  cts.  per  lin.  ft. 
over  9  inches  wide,  (170.)  15  cts.  per  lin.  ft. 

hand-,  (175.)  40 

mill-  and  pit-,  not  over  9  inches  wide,  (173.) 

10  cts.  per  lin.  ft. 
over  9  inches  wide,  (173.)  15  cts.  per  lin.  ft. 

Scaglioli  tops  for  tables  and  other  furniture,  (484.)    35 
Scales  and  scale-beams,  according  to  materials. 
Scammony,  or  resin  of,  cr.,  (636.)  Free. 

prep,  for  med.  uses,  (93.)  25 

Scantling,  sawed  only,  {see  "  Lumber.") 
Scarfs,  mfd.  several  in  a  piece,  but  separated  be- 
fore importation,  as  wearing  apparel,  (Mail- 
lard  V.  Lawrence,  16  How.,  251.) 
silk,  or  silk  ch.  val.,  (383,  S.  S.,  4418.)  50 

wholly  or  ptly.  of  wool,  wstd.,  or  hair,  other 
than  knit,  (366.)  40  cts.  per  lb.  and    35 

Schedule  E.,  when  act  of  March  3, 1883,  took  ef- 
fect as  to,  (856.) 
Schools,  common  glass  bottles  for,  dtbl.,  (S.  S., 
3044.) 
slates  for,  not  free,  (S.  S.,  3082.) 
Schools,  sp.  impt.  for,  {see  "Academies"    and 

"  Special  Importations.") 
Scientific  apparatus,    instruments,    and    preps, 
sp.  impt.,  {see  "Academies"  and   "Special 
Importations.") 
Scientific  institutions  and  societies,  sp.  impts.  for, 

{see  "  Special  Importations.") 
Scilla,  or  squills,  cr.,  (636.)  Free. 

Scissors,  (197.)  35 

surgical,  (216,  S.  S.,  4758.)  45 

Scoop  nets,  cotton,  (324.)  35 

flax,  (336.)  40 

Scotch  bagging,  double-warp,  of  jute,  not  fit  for 
use  in  bagging  cotton,  (342,  S.  S.,  1690;  see 
also  S.  S.,  1656.)  40 

woollen  caps,  (866,  Oct.  14, 1865,  S.  &  T.) 

40  cts.  per  lb.  and    35 
Scrap-iron,  cast-,  or  wrought-,*  (145.) 

1^  of  a  ct.  per  lb. 
lead,  old,  fit  only  to  be  re-mfd.,  (189.) 

2  cts.  per  lb. 
leather,  old,  (516.)  Free, 

silk,  {eee  "  Silk.") 

steel,*  (145.)  ^%  of  a  ct.  per  lb. 

Scraps  or  clippings  of  brass,  (187.)    1^  ct.  per  lb. 

copper,  old  or  new,  (186  b.)  3  cts.  per  lb. 


Dutch-metal,  (187.) 


1^  ct.  per  lb. 


Scratch-brushes  of  brass  sor  other   metal,  (404, 

S.  S.,  5519.)  30 

Screen  paper,  (391.)  25 

plates,  used  in  mfg.  paper,  may  be  imported  for 

repair  as  machinery,  under  831,  (S.  S.,  3780.) 
for  culm  and  slack,  rule  as  to,  (S.  S.,  3952.) 
made  of  portions  of  carpets  or  carpetings,  are 


*  "  Nothing  shall  be  deemed  scrap-iron  or  scrap-steel  except  waste  or  refuse  iron  or  steel  that  has  been 
in  actual  use  and  is  fit  only  to  be  remanufactured,"  (145.) 

Under  a  like  provision  of  the  late  laws  the  Department  ruled  that  "pieces,  punchings,  and  clippings  of 
boiler-plates  and  sheet-iron,  which,  although  fit  for  remanufacture  only,  have,  however,  never  been  in 
actual  use  prior  to  the  importation,"  were  dutiable  "  as  iron  in  forms  less  finished  than  iron  in  bars,  and 
more  advanced  than  pig-iron,"  under  the  provision  reproduced  in  the  present  law,  (148  c.,)  "  that  all  iron  in 
slabs,  blooms,  loops,  or  other  forms  less  finished  than  iron  in  bars  and  more  advanced  than  pig-iron,  except 
castings,  shall  be  rated  as  iron  in  bars  and  pay  duty  accordingly." 


SCHEDULE  OF  DUTIES. 


79 


Per  ct. 

Screen  (continued) : 

subject  to  the  rates  of  duty  imposed  on  like 
carpets  or  carpetings,  (378  b.) 
fire-,  and  all  other  textile-,  not  portions  of  car- 
pets or  carpetings,  (378  c.)  40 
riddle-,  or  sieve-,  according  to  material,  (see 
"Wire  mfs.") 
Screws,  wood,  (181.) 

2  inches  long  or  over,  6  cts.  per  lb. 

1  inch,  and  under  2  inches  long.  8  cts.  per  lb. 
over  14  inch,  and  under  1  inch.  10  cts.  per  lb. 
not  over  3^  inch  long.  12  cts  per  lb. 

metal,  other  than  above,  if  gilt  or  plated,  (210.)     35 
not  gilt  or  plated,  (216.)  45  * 

of  whatever  material,  if  finished  indispensable 

parts  of  musical  instruments,  (469,  S.  S.,  4453  )  25  | 
wooden-,  not  parts  of  musical  instruments,  (233.)  35  i 
other  than  above,  according  to  material.  j 

Screw-wire-rods   in  coils  or  loops,  not  lighter 
than  No.  5,  wire-gauge,  valued  at  not  over 
3><  cts.  per  lb.,  (180  a.)  1%  of  a  ct.  per  lb. 

Sculpture,  if  statuary,  (470  a.)  30 

specimens  of,  specially  imported,  {see  "  Acade- 
mies," and  "  Special  importations.") 
Scythes,  (216.)  45 

Sealing,  cording  and,  {see  S.  S.,  3092-3.)  i 

wax,  (485.)  20 

Seal  oil,  (92.)  20 

skin,  mohair  coating,  cotton,  worsted,  and  mo-        | 
hair,  as  worsted  fabrics,  under  363,  (June  5, 
1857,  N.  Y.) 
skins,  dressed,  (461.)  20 

Searches  and  seizures,  as  to  obscene  and  immoral 

impts.,  (841.) 
Sea-root,  unmfd..  (837  a.,  S.  S.,  2793.)  10 

shells,  unmfd.,  (780.)  Free, 

stores,  {see  Pt.  I.,  1829  to  1832,  also,  2037  to  2039, 

and  T.  D.,  9.) 
weed,  +  +,  (777.)  Free, 

weeds,  used  for  beds  or  mattresses,  (744.)     Free. 
"Sea-tangle  tents,"  so-called,  mfs.  of  sea-weed, 

(837  b.,  S.  S.,  4635.)  20 

[  Seating,  hair-,  (446.)  30  cts.  per  sq.  yd. 

Seed-cane  and  seeds  for  Department  of  Agricul- 
ture, or  U.  S.  Botanical  Garden,  (761.)      Free, 
lac,  (541.)  Free. 

Seeds,  agricultural,  all  -|-  +  +,  (760.)  Free. 

all  +  +  f ,  (760.)  Free, 

anise,  (760.)  Free. 

star.  (760.)  Free, 

annotto,  (760.)  Free, 

aromatic,  med.  not  edible,  cr. and  -f  -f  +,  (636.) 

Free. 
same,  not  altogether  cr.  and  +  +  -f ,  (94.)  10 

beet,  not  sugar-,  (465,  S.  S.,  1790.)  20 

canary,  (760.)  Free. 

caraway,  or  carui,  (636  or  640.)  Free. 

cardamom,  crude,  (636.)  Free, 

castor  or  castor  beans,  per  bush,  of  50  lbs.,*  (16.) 
50  cts.  per  bush, 
celery,  (465,  S.  S.,  1757, 1812,  1903.)  20 

chia,  (760.)  Free, 

conium  cicuta,  or  hemlock,  crude,  (636.)    Free, 
coriander,  crude,  (636.)  Free, 

cotton,  for  planting,  (760.)  Free, 

cummin,  crude,  (636.)  Free. 


Per  ct. 

Free, 
Free. 


!^  of  act.  per  lb. 

Free. 
Free. 


Seeds,  fennel,  crude,  (636.) 
fenugreek,  crude,  (636.) 
flax  or  lin.,  per  bus.  of  56  lbs.,  (466.) 

20  cts.  per  bush, 
flower,  all -f  +  -f-,(465.) 

for  Department  of  Agriculture,  or  U.  S.  Botani- 
cal Garden,  (761.)  Free, 
for  mfg.  pps.,  -I-  +  -f ,  (760.)  Free, 
garden,  +  +  +,  (465.) 
hemp,  (452.) 

horticultural,  +  +  +,  (465.) 
jute,  (760,  S.  S.,  1629.) 
medicinal,  all  +  -t-  +,  crude,  (636.) 

not  cr.,  (94.) 
moon-,  (452,  S.  S.,  3451.)  ^  of  a  et.  per  lb. 

of  morbid  growth,  not  edible, -h  -f   -1-,  crude, 
(636.)  Free, 

not  crude,  (94.) 
oil  seeds  of  like  character  with  hemp  and  rape, 
excepting  flax  or  linseed,  (452.) 

3^  of  act.  per  lb. 
mustard,  brown  and  white,  (760.)  Free, 

of  forest  trees,  (760.)  Free, 

parsley,  (465,  S.  S.,  1757.) 
poppy,  as  oil  seeds,  under  452, 
rape,  (452.) 

sesame,  or  sesamum,  (760.) 
sugar  beet,  (778.) 
cane,  (760.) 
Segars,  {see  "Cigars.") 
Seidlitz  mixture,  (29,  822.) 

powders,  (93.) 
Seines,  (347.) 
Seine-twine,  347.) 

Seizures  and  forfeitures,  (841,  5,  and  6.) 
Selep  or  Saloup,  (587.) 
Seltzer  bottles,  gl.  and  met.,  (216,  S.  S.,  4985.) 
water,  artificial  min.  water.  (38,  S.  S.,  532-5.) 
bottles  containing,  pay  add'l  duty,  under  133, 
134.  and  136,  according  to  description.) 
Seminaries,  special  impts.  for,  {see  "  Academies.") 
Seneca  root,  crude,  (636.)  Free. 

Senegal  gum.  crude,  (636).  Free. 

Senna,  in  leaves,  (636.)  Free, 

Sepia,  cuttle-fish  bone,  (686.)  Free. 

Serges,  mohair  or  worsted,  as  worsteds,  under  363. 
Sesame,  or  sesamum  seed,  (760.)  Free. 

Sewing-machines,  (216.) 

needles  for,  (205.) 
Sewing  needles,  (206.) 
silk,  in  the  gum,  (381.) 
purified,  (383.) 

of  spun  silk,  as  distinguished  from  "  Cordon- 
net,"  (383,  S.  S.,  3900.) 
Sextants,  brass,  (216.) 
glass  and  metal,  only  5  per  cent,  glass,  (216,  823, 
S.  S.,  1606.) 
Shaddocks,  in  natural  condition,  (704.)         Free. 
Shale,  anthracite  and  bituminous,  per  ton  of  28 
bushels,  80  pounds  to  the  bushel,  (417  a.,S.  S., 
5308.)  75  cts.  per  ton. 

illuminating  oil  distilled  from,  (81.) 
Shark  skins,  (779.)  Free. 

Shavings,  to  be  used  in  making  paper  and  fit  only 
for  that  use  and  for  no  other  mf ,  (754.)    Free. 
Shawls,  all,  (excepting  linen,  silk,  and  wool,) 


20 


20 


20 


10 


10 


20 


34  of  act.  per  lb. 

34  of  a  ct.  per  lb. 

Free, 

Free. 

Free, 

3  cts.  per  lb. 


Free. 


45 


*  Tare  allowed  for  the  weight  of  the  pods,  (S.  S.,  582.) 


80 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Shawls  (continued) : 

even  when  infd.  several  in  a  piece,  but  sepa- 
rated before  importation,  were,  under  former 
laws*,  dutiable  as  wearing  apparel,  (Maillard 
V.  Lawrence,  16  How.,  251.) 

broch6,  (367,  S.  S.,  2838.)  45  cts.  per  lb.  and    40 

camel's  hair,  cashmere,  or  India,  (367,  S.  S.,  153').) 

45  cts.  per  lb.  and    40 

cotton,  (324  a.)  35 

with  woollen  or  worsted  fringe,  (367,  S.  S., 
2678,  2694.)  45  Cts.  per  lb.  and    40 

lace-,  {see  "  Laces,"  and  notes  to  same.) 

merino,  (367,  S.  S.,  2997.)  45  cts.  per  lb.  and    40 

Shetland  worsted,  (367,  May  1, 1867,  C.  K.) 

45  cts.  per  lb.  and    40 

of  wool,   knit,  and  commercially  known   as 
"woollen  shawls,"  are  dtbl.  as  such,  under 
862,  (S.  S.,  5243,  5256,)  to  wit: 
val.  not  above  80  cts.  per  lb.  35  cts.  per  lb.  and    35 
val.  above  80  cts.  35  cts.  per  lb.  and    40 

wool,  worsted,  and  silk,  embroidered,  (367,  Jan. 
28,  1862,  N.  Y.,  and  Maillard  v.  Lawrence,  16 
How.,  251.,  S.S.,  2821.)  45  cts.  per  lb.  and    40 

silk,  (383.)  50 

woollen,  (362.) : 
val.  not  over  80  cts.  per  lb.  35  cts.  per  lb.  and    35 
val.  over  80  cts.  35  cts.  per  lb.  and    40 

worsted,  alpaca,  or  goat  hair,  not  knit  goods, 
(367,  S.  S.,  5273.)  45  cts.  per  lb.  and    40 

worsted  lace,  dtbl.  under  367,  (S.  S.,  1855, 1871.) 

45  cts.  per  lb.  and    40 
Shears,  cloth-,  (197.)  35 

horse,  slightly  curved  scissors,  (197,  S.  S.,  3195.)     35 

sheep,  hedge,  and  garden,  (216,  March  30, 1865, 
Boston.)  45 

Sheathing-felt,  adhesive,  for  sheathing  vessels, 
(696.)  Free. 

metal,  or  yellow  metal, f  not  wholly  of  copper, 
nor  wholly  or  in  part  of  iron,  ungalvanized, 
in  sheets,  48  inches  long  and  14  inches  wide, 
and  weighing  from  14  to  34 oz.  per  sq.  ft.,  (194.)    35 

old,  and  fit  only  for  remf.,  (215,  S.  S.,  4144.)  20 

old  brass,  fit  only  for  remf.,  (187,  S.  S.,  712.) 

VA  ct.  per  lb. 

stripped  from  Amer.  vsl.  repairing  at  U.  S.  port, 
not  an  impt.,  (S.  S.,  4135.) 

same,  taken  from  a  foreign  vsl.,  in  a  free  port, 
and  brought  to  the  U.  S.  in  that  vsl.,  is  dtbl., 
although  such  metal  was  of  domestic  mf., 
(S.  S.,  1783.) 

paper,  (389.)  10 

Sheep,  American,  exp.  shorn,  and  returned  bear- 
ing fleeces,  (S.  S.,  2492.)  Free. 

casings,  mfd.,  for  sausage  casings,  (776.)     Free. 

living,  (252.)       .  20 

shears,  (see  above,  "  Shears.") 

skin  boas,  as  wool  clothing,  (367,  Oct.  5, 1871, 
N.  Y.)  45  cts.  per  lb.  and    40 


Per  ct. 
Sheep-skins,  dressed,  with  wool  on,  intended  for 
use  in  the  mf.  of  other  articles,  (461,  S.  S., 
2269, 2584.)  20 

same,  finished  for  use  as  mats  or  rugs,  (378  c.)     40 
same,  "  hair  sheep-skins,"  so-called,  being  raw 
pelts  of  sheep  recently  sheared,  and  wool  of 
no  commercial  value,  (719,  S.  S.,  40GU.)  Free. 
same,  tanned  for  morocco,  but  unfinished, 

(462,  S.  S.,  3671.)  10 

same,  from  Hawaiia,  with  wool  on,  wool  dtbl., 

(S.  S.,  3414.) 
same,  raw,  with  wool  on,  (see  "  Wools  on  the 

skin.") 
without  the  wool,  pickled,  (719,  S.  S.,  3070.) 

Free. 
Sheet-brass,  (216.)  45 

copper,  (186  d.)  35 

iron  or  steel,  {see  those  titles.) 
iron  or  steel,  corrugated  or  crimped,  (153  6.,) 

114  ct.  per  lb. 
lead.  (190.)  3  cts.  per  lb. 

music,  printed,  as  printed  matter,  under  384. 
rubber,  {see  "India-rubber.") 
Sheetings,  flax  or   hemp,  Russian    and  other, 

brown  or  white,  (349.)  35 

Sheets,  willow-,   for  making  hats,  bonnets,  or 

hoods,  (448.)  20 

Shellac  gum,  crude,  (636.)  Free, 

varnish,  (119,  S.  S.,  5300.)  40 

{But  see  title  "  Varnishes." 
Shell  and  bead  bracelets,  (396,  822,  S.  S.,  4878.)  50 

baskets,  (486.)  25 

boxes,  and  all  similar  articles,  by  whatever 

name  known,  +  +  +,  (410.)  35 

combs,  (419.)  30 

fish,  (783.)  Free, 

gold-,  or  gold-saucers,  for  painting,  (216.)  45 

mfs.,  +  +  +,  (486.,  S.  S.,  2896.)  25 

silver-,  for  painting,  (216.)  45 

tortoise  and  other,  unmfd.,  (809.)  Free. 

Shells,  imported  as  merchandise,  and  that  have 
undergone  any  process  of  mf.  by  polishing, 
cutting,  or  acids,  (486,  Aug.  28,  1861,  R.  W., 
S.  S.,  2896.  3813.)  35 

of  every  description,  unmfd.,  including  those 
only  cleansed  and  polished  with  acids,  (780, 
S.  S.,  1090,  3339,  3843.)  Free, 

ornamental  and  fancy,  engraved,  carved, 
printed,  etc.,  except  jewelry,  (486,  Oct.  6, 1857, 
N.  Y.)  25 

thin  clippings  of,  called  snail  pearl,  aurora 
pearl,  etc.,  prepared  for  use  in  inlaid  work, 
(486,  S.  S.,  1108,  4428.)  25 

whole  or  parts,  mfd.,  of  every  description, 
-t-  +  +,  (486,  S.  S.,  4428.)      _  25 

Shingle-bolts,  (781.)  "  Free. 

Shingles,  (226.)  35  cts.  per  M. 

under  ordinary  size,  not  dtbl.  by  measure- 
ment, (S.  S.,  3699.) 


^^^^S^^V^  ^^"7  of  the  present  law,  providing  specifically  for  "  cloaks,  dolmans,  jackets,  talmas,  ulsters, 

or  other  outside  garments  for  ladies'  and  childrens'  wear composed  wholly  or  in  part  of  wool  or 

worsted,  the  hair  of  the  alpaca,  goat,  or  other  animals  (except  knit  goods),"  seenii;  to  me  clearly  to  include 
shawls  of  the.se  materials,  especially  under  the  above  cited  decision  in  Maillard  v.  Lawrence,  classifying 
shawls  as  wearing  apparel,  (excepting  only  those  whollv  of  wool,  or  commercially  known  as  "  woollen 
shawls."  specifically  provided  for  by  3  .2.) 

Referring  to  the  case  of  Friedman  v.  Arthur,  the  Department,  (S.  S.,  5117.)  says :  "The  principle  estab- 
lisnea  by  the  decision  in  this  case  is  that  shawls  made  partly  of  wool,  and  partly  of  worsted,  or  other  mate- 
rials, but  of  which  wool  is  the  component  of  chief  value,  or  which  were  known,  commercially,  as  woollen 
shawls,  when  the  act  of  1867  was  passed,  are  to  be  classified  as  woollen  shawls." 

T  *  or  the  draw  back  on  certain,  see  Pt.  I.,  2182, and. «ee,  also,  the  provisions  of  the  same  as  to  yellow  sheath- 
ing metal'  of  which  copper  i$  chief  value. 


SCHEDULE  OF  DUTIES. 


81 


10 


Per  ct. 

Shingles  (continued) : 
sawed  with  planed  edges,  mfd.  in  N.  Brunswick 
from  Maine  timber,  not  free  under  829-830,  (S. 
S.,  3790.) 
Shipbuilding  materials  remaining  in  bonded  w. 
h.  over  one  year,  and  withdrawn  under  834  or 
835,  are  not  liable  to  the  adl.  duty  of  10  per 
cent,  imposed  by  Pt.  I.,  1932,  (S.  S.,  3045.) 
materialti,  withdrawals    of,  under  834-5,    {see 
Regs,  for,  S.  S.,  1152,  1621,  1635,  and  1637.) 
Ship-chronometers,  or  parts  thereof,  (413.) 
equipments  and  repairs,  {see  834  and  835 ;  also, 
title  "Vessels.") 
;  Ship-knees,  dressed,  (734,  S.  S.,  3602.)  Free, 

lip-materials,  imported  in  bond,  (see  special  pro- 
visions for, 834-5;  see,  also,  title  "Special  im- 
portations.") 
lipment  of  diseased  cattle  prohibited,  (S.  S., 

3867.) 
date  of,  defined,  (S.  S.,  2155,  2184.) 
port  of.    The  port  or  place  in  Canada  where 
merchandise  is  laden  on  the  railway  car  in 
which  it  arrives  in  the  U.  S.,  is  to  be  consid- 
ered as  the  port  or  place  of  shipment.    (S.  S., 
S465.) 
lip-  or  boat-knees,  as  "  Ship-timber,"  (734.)  Free. 
Ship-planking,  (734.)  Free, 

defined,  (S.  S.,  4012,  4346.) 
or  planks,  including  "wales,"  "thickstuff," 
"bottom-planks,"  etc.,  (734, S.  S.,  3602.)  Free, 
planks,  with  squared  edges,  (734,  S.  S.,  4347.) 

Free, 
pumps,  imported  for  repair  of  importing  vessels 
under  835,  (S.  S.,  1682.)  Free, 

spy-glasses  or  telescopes,  at  the  highest  rates  to 
which  the  comp.  mat.  of  ch.  val.  is  liable , 
(823,  July  7, 1865,  Boston.) 
lips,  wrought-iron,  and  iron  and  steel  forgings 
for,  (see  "  Iron  "  and  "  Steel.") 
Ship-timber,*  (734,  S.  S.,  3602.)  Free. 

Shirt -bosoms,  linen-,  not  tamboured  or  embroi- 
dered, and  requiring  to  be  sewed  in  shirt  to  fit 
for  use,  (336,  May  18, 1859,  N.  Y.)  ' 
Shirt-fronts,  linen,  embroidered,  (337,  S.  S.,  1288.) 
Shirtings,  cotton,  as  cotton  cloth, 
flannel-,  fulled,  {see  "  Flannel.") 
linen-,  (334.) 
Shirts,  knit,  or  made  on  knitting  frames  or  mar 
chines,  if  cotton,  {see  "  Cottons.") 
same,  wool,  worsted,  or  hair,  {see  "  Knit  goods," 

or  "  Worsted.") 
other  ready  made,  wholly  or  partly  of  wool, 
•yyorsted,  or  hair,  (366.)  40  cts.  per  lb.  and 

silk,  (383.) 

all  other,  according  to  material. 
Shoddy,  woollen.  10  cts»  per  lb. 

Shoe-binding,  cotton,  (324  a.) 
flax,  (336.) 
hemp,  (350.) 
silk,  (383.) 
wool,  worsted,  or  hair,  (368.)   30  cts.  per  Ihj  and 


40 


35 


Per  ct. 

Shoe  buckles,  or  other  fastenings  for  shoes,  or 
bootees,  gilt  or  plated,  (210.)  35 

of  any  other  metal,  (216,  S.  S.,  3667.)  45 

cloths,  dtbl.  according  to  material, 
horns,  (399.)  30 

knives,  (197.)  35 

lacets,  or  lacings,  cotton,  (324  a.)  35 

silk  and  metal,  S.  ch.  val.,  (383.)  50 

patterns  of  bronzed  leather,  cut  in  form  for  up- 
per part  of  shoe,  and  embroidered  in  silk,  S. 
not  ch.  val.,  (463,  T.  R.,  p.  583.)  30 

pinchers  or  pincers,  of  case-hardened  iron,  (216, 

S.  S.,  788.)  45 

thread,  (336.)  40 

vamps,  mfs.  of  leather,  (463,  S.  S.,  5026.)  30 

Shoes,  arctic,  so-called,  of  rubber  and  wool,  as 
wearing  apparel  under  367,  (S.  S.,  1530.) 

45  cts.  per  lb.  and    40 
felt  leather,  part  wool,  as  wearing  apparel, 

(367,  Oct.  21, 1864,  N.  Y.)       45  cts.  per  lb.  and    40 
horse-,  mule-,  or  ox-,  wrought-iron  or  steel, 
(162.)  2  cts.  per  lb. 

India-rubber,  (455.)  25 

lasting  or  prunella,  (366.)         40  cts.  per  lb.  and    35 
leather,  (463.)  30 

leather  and  calf-hair  felt,  (367.  S.  S..  3011,  3393.) 

45  cts.  per  lb.  and    40 
Nankin  or  nankeen  uppers,  (463.)  30 

silk  comp.  ch.  val.,  (383.)  50 

wholly  or  ptly.  of  wool,  not  "outside  gar- 
ments," (366,  Dec.  15, 1866,  S.  &  Bros.) 

40  cts.  per  lb.  and    35 
Shoe-shank  steel,  as  steel  in  sheets,  (S.  S.,  4556.) 

slides,  of  chilled  iron,'  (216,  S.  S.„  4470.)  45 

Shooks,  packing-box  and  sugar-box,  of  wood, 
+  +  +,  (231.)  30 

other,  of  wood,  (233,  S.  S.,  578 ;  but  see  also,  S. 

S.,3694.)  35 

domestic,  returned  as  barrels  or  boxes  filled 
with  foreign  products  under  regs.,  (649  a.) 

Free. 
Shot,  lead-,  (190.)  3  cts.  per  lb. 

Shot-bags  and  shot-belts,  leather,  (463.)  '        30 

Shot-gun  barrels,  forged  and  rough-bored,  (204.)      10 
Shot-guns,  all  sporting-  breech-loading,  (203.)  35 

Shovels,  fire-,  brass  or  iron,  (216.)  45 

steel,  ar  part  steel,  (216.)  45 

with  tongs  and  pokers,  same  as  above, 
laborers',  iron,  with  or  without  handles,  (216.)     45 
steel,  or  part  steel,  (216.)  45 

Showbills,  lithographic,  and  other  printed,  (384.)     25 
Show-cards,  printed,  (384.)  25 

Shrimps,  or  other  shellfish,  (783.)  Free. 

Shrubs,  +  +  +y  (760.)  Free, 

for  department  of  Agriculture,  or  U.  S.  Botani- 
cal garden,  (761.)  Free. 
Shumac,  {see  "  Sumac") 

Shuttlecocks  and  battledores,  wood  and  leather, 
(463,  S.  S.,  2842.)  30 

if  toys  for  children,.  (425.)  35 

Sickles,  (216.)  "  45 


*  "  Such  timber  only  as  is  evidently  to  be  used  for  the  frame  or  keel  of  a  vessel,  or  its  masts  or  spars,  is  en- 
titled to  free  entry  under  the  provision  of  734  for  "ship-timber."  Boards  and  planks  used  in  finishing  a  ves- 
sel are  not  comprehended  under  such  provision,  and  are  consequently  liable  to  duty."    (S.  S.,  1343,) 

The  provisions  for  the  free  entry  of  ship-timber,  in  734,  and  for  Ittmber  and  timber,  in  834.  are  not  inconsistent. 
Ship-timber  inchides  only  such  timber  as  is  evidently  to  be  used  as  above-stated,  and  is  absolutely  free  on 
importation,  while  under  8;;4  the  articles  specified  therein,  which  include  not  only  ship-timber,  but  ail 
lumber  and  timber,  are  free  only  when  used  in  the  construction  of  vessels  for  foreign  trade.    (S.  S.,  1655.) 

"  Ship-timber  squared  "  was  held. to  be  free,  under  73-4.    (S.  S.,.  3602.) 


a 


82 


SCHEDULE  OF  DUTIES. 


Side-arms,  (207  b.) 

Sienna  and  sienna  earths,  (89.) 

dry,  whether  natural  or  burnt. 

ground  in  oil. 


Per  ct. 

35 


}4  ct.  per  lb. 

1)4  ct.  per  lb. 


Siemens-Martin    process,    metal   mt'd.    by,  {see 

"  Metal.") 
Sieves,  hair  and  wood,  (233.) 

wire  and  wood,  (216 ;  but  see  also  182  c.) 
Silesias,  or  twilled  cottons,  as  cotton  cloth. 
Silicate  of  soda,  (76.)  14  ct.  per  lb. 

Silicates,  alkaline-,  (76.)  J^  ct.  per  lb. 

soluble-,(89,  S.  S.,3644.) 
Silk*  aerophanes,  veil-goods,  (383.) 
all  goods,  wares,  and  merch3,ndise,   -F  -F  -}-, 
made  of  silk,  or  of  which  silk  is  the  comp. 
mat.  ofch.val.,  (383.) 
apparel,  wearing-,  (383.) 
aprons,  (383.) 
bags,  (383.) 
bands,  (383.) 
barbe  noires  of  black  silk  lace,  ready  for  use, 

as  clothing,  (383,  S.  S.,  1581.) 
beaded  trimmings,  S.  ch.  val.,  (383.) 

beads  ch.  val.,  (396.) 
bindings,'  (383.) 
bobbins,  (383.) 
bolting-cloths,  (657.) 
bonnets,  (400.) 
boots  or  bootees.  (383.) 
bouquet-holders,  (383,  S.  S.,  5128.) 
boxes,  fancy,  (383.) 
braids,  (383.) 

button  cloths,  woven  or  made  in  patterns  of 
such  size,  shapfe,  or  form,  or  cut  in  such  man- 
ner as  to  be  fit  for  buttons  exclusively,  (382.) 
"buttons,  (383.) 
scaps,  similitudes  of  hats  or  hoods,  (400.) 

other  than  above,  (383.) 
'card  cases  and  similar  articles,  (410.) 
chamberg  blanche,  (383.  Jan.  19, 1867.    Feb.  16, 

1867,  A.  T.  S.  &  Co.) 
.cloaks,  C383.) 
.Clothing,  (383.) 

carded,  (380.)  50  cts.  per  lb. 

cocoons,  (785.)  Free, 

vcombed.  (380.)  50  cts.  per  lb. 

cordonnet  of  spun  silk  for  mf.  of  fringes,  etc., 

(383,  S.  S„.3798.) 
^cordonnet  of  spun  silk,  fit  for  sewing,  as  sewing 

silk,  (383,  S..S„  3900.) 
cords,  and  cords  and  tassels,  (383.) 
corsets,  (324  b.) 
crapes,  (383.) 
crape  veils,  (383.) 
cravats.  (383.) 
Donna  Maria,  (383.) 
drawers,  (383.) 
dress  goods,  (383.) 


Silk  embroideries,  (383.) 
fabrics,  +  +  +,  (383.) 
fans,  (428.) 
floss-,  in  the  gum,  (381.) 

purified  or  dyed,  (383.) 
galloons,  (383.) 
gimps,  (383.) 
gloves,  (383.) 
grenadines,  all,  (383.) 
handkerchiefs,  (383.) 
hats,  (400.) 

head  or  hair  nets,  (383.) 
hoods,  (400.) 
hose,  (383.) 
in  bond,  cannot  be  withdrawn  for  dyeing, 

(S.  S.,  3187.) 
in  the  gum,  not  more  advanced  than  singles, 

tram,  or  organzine,  (381,  S.  S.,  4047.) 
knit-goods,  (383.) 
lace  parasol  covers,  (383,  S.  S.,  807.) 

shawls  or  points,  (383,  Feb.  27, 1867,  E.  S.  J.  & 
Co.) 
laces,  (383.) 
mfs.,  +  +  +,  (383.) 
mitts,  (383.) 
mixed  articles  or  goods,  or  mfs.  from  two  or 

more  materials,  +   +   +,  are  dtbl.  at  the 

highest  rates  at  which  the  comp.  mat.  of  ch. 

val.  may  be  chargeable,!  (823.) 
neck-ties.  (383.) 
nets  and  netting,  (383.) 
oil-cloth,  (383.) 
organzine  in  the  gum,  (381.) 

cleansed  of  the  gum,  (383,  S.  S.,  4047.) 
ornaments  for  head-dresses,  (383.) 
parasols,  (491  b.) 
partially  mfd.  from  cocoons  or  from  waste  silk, 

and   not  further   advanced   or    mfd.  than 

carded  or  combed  silk,  (380.)       50  cts.  per  lb. 
piece-,  (383.) 
plush,  (383.) 

hatters',  composed  of  silk  or  of  silk  and  cot- 
ton, (451.) 
old  or  refuse,  to  be  used  in  making  paper,  and 

fit  for  no  other  mf .  (754.)  Free, 

points.    {See  above  "Silk  lace  shawls.") 
rags,  new  pieces  or  scraps,  which  can  be  used 

as  button  stuff  or  for  other  pps.  without  re- 

mf ,  (383,  S.  S.,  3311.) 
rags,  old  or  refuse,  other  than  above,  and  fit 

only  for  remf.,  +  +  +,  (481.) 
raw,  or  as  reeled  from  the  cocoon,  but  not 

doubled,  twisted,  or  advanced  in  mf.  in  any 

way,  (784.)  Free, 

raw,  re-reeled  in  a  country  other  than  that  of 

production,  or  if,  in  the  process  of  re-reeling 

in  the  country  of  production,  it  is  made  to 

assimilate  to  the  condition  of  what  is  com- 


et. 
50 
50 
35 
30 
50 
50 
60 
50 
50 
50 
30 
60 
30 
50 


25 


50 


10 


*  "  The  act  of  March  3, 1883,  has  the  effect  of  repealing  all  previous  enactments  imposing  rates  of  duty  on 
silk  and  manufactures  thereof."    (S.  S.,  5076.) 

t  Under  this  provision  mixed  fabrics  or  manufactures  of  silk  and  other  materials,  not  specifically  enu- 
merated in  the  tariff  act.  would  seem  to  be  dutiable,  (if  silk  is  not  the  component  material  of  chief  value,) 
at  the  highest  rates  to  which  articles  of  the  same  or  similar  class  or  description  made  wholly  of  the  mate- 
rial of  chief  value,  would  be  liable,  under  the  provisions  for  goods  of  that  material.  Thus,  if  the  article 
should  be  a  cloth  of  silk  and  cotton,  cotton  chief  value,  and  the  specific  rates  for  countable  cottons  should 
be  the  highest  rates  on  like  cotton  cloths,  it  would  be  dutiable  as  a  countable  cotton  cloth.  If,  on  the  other 
hand,  it  should  be  thread,  hosiery,  clothing,  embroidery,  or  other  article  provided  for  in  paragraphs  318, 
322,  323,  324,  325,  and  326,  it  should  be  classified  under  the  special  provisions  for  cotton  goods  of  like  class  or 
character.  This  provision  does  not  apply  to  articles  which  are  specifically  enumerated  and  provided  for, 
made  of  two  or  more  materials,  even  if  the  materials  are  not  named. 


SCHEDULE  OF  DUTIES. 


83 


fcPe^ct 
Silk  {continued) : 
nionly  known  as  "  single,"  or  any  further  ad- 
\,      vanced    condition,  is    subject    to    duty  as 
[      thrown  silk  in   the   gum   not  further  ad- 
,      vanced  than  singles,  etc.,  under  381,  (March 
28, 186G,  N.  Y.,  and  June  19, 1866,  B.  H.  &  Son.)    3C 
raw,  "  Taysaam  re-reeled,"*  (451,  Oct.  23, 1857, 
N.  Y.)  Free, 

reps.,  (383.) 
ribbons,  (383.) 
"bozeaux,"  or  round-cord  or  cotton-edge, 

(383,  S.  S.,  1510.) 
faille,  383.    April,  21, 1870,  N.  Y.) 
scarfs,  (383.) 
scraps,  for  use  as  button  stuflfe,  (383,  S.  S.,  3311.) 

for  other  uses,  (383.) 
serges,  (383.) 

sewing-,  in  the  gum,  (381.) 
purified  or  dyed,  (383.) 
of  spun  silk,  (383,  S.S.,  3900.) 
shades,  (491  b.) 
shawls,  (383,  S.  S.,  2747.) 
shirts,  knit-,  or  other,  (383.) 
shoes,  (383.) 
singles,  (381.) 
slippers,  (383.) 
spun-,  (381.) 
stockings,  (383.) 

strings  for  musical  insts.,  (469,  S.  S.,  4453.) 
strips  or  scraps,  fit  for  use  in  making  neckties, 

bows,  buttons,  etc.,  (383,  S.  S.,  611,  3311.) 
sun-shades,  (491  b.) 
thread  in  skeins,  for  embroidering,  (381,  S.  S., 

2004,  2050,  2827.) 
threads,  purified  or  dyed,  (381.) 
thrown-,  in  the  gum,  not  more  advanced  than 

singles,  tram,  or  organzine,  (381.) 
tram,  (381.) 
trimmings,  (383.) 
twist,  in  the  gum,  (381.) 
or  cordonnet,  purified  or  dyed,  (383,  S.  S., 

2773,  2827.) 
or  cordonnet  of  spun  silk,  fit  for  sewing,  as 

sewing  silk  purified,  (383,  S.  S.,  3900.) 
same,  weighted  for  fringes,  tassels,  etc.,  (383, 

S.  S.,  3798.) 
or  other  mfs.  of  cloth  woven  or  made  in  pat- 
patterns  of  such  size,  shape,  or  form,  or  cut 
in  such  manner  as  to  be  fit  for  buttons  ex- 
clusively, (382,  S.  S.,  3311.) 
umbrellas,  (491  6.) 
veil  goods,!  (383,  S.  S.,  1268, 1943.) 
veils  and  veiling,  (383.) 
velvet  ribbons,  (383.) 
velvets,  (383.) 
vestings,  (383.) 
violin  strings,  (469.) 
warps,  (381.) 

waste,  (785,  S.  S.,  3971.)  Free, 

from  pierced  cocoons,  (785,  S.  S.,  3752.)    Free, 
wearing  apparel,  (383.) 
webbing,  (495,  S.  S.,  4220.) 
wormgut,  (714.)  Free. 


30 


50 


50 


50 


Per  ct. 

Silk  worms'  eggs,  (786.)  Free, 

yarns,  of  every  description,  purified  or  dyed, 
(381.)  30 

Specified  mixed  manvfactures,  in  part  of,  to  wit : 

and  cotton  beaded  gimps,  beads  ch.  val.,  (396, 
S.  S.,  4583.)  50 

same,  S.  ch.  val.,  (383,  S.  S.,  4375.)  50 

C.  ch.  val.,  (324  a.)  35 

cloths,  C.  ch.  val.,  {see  note  to  above  item  of 

"  Silk  mixed  fabrics.") 
laces,  S.  ch.  val.,  (383,  S.  S.,  4146.)  50 

mufflers,  S.  ch.  val.,  (383,  S.  S.,  2559.)  50 

poplins,  S.  ch.  val.,  (383,  S.  S.,  1854, 1023.)  50 

seersucker  clot!.,  S.  ch.  val.,  (383,  S.  S.,  636.)       50 
tapestries,  S.  ch.  val.,  (383,  S.  S.,  3125.)  50 

velvet,  S.,  ch.  val..  (383.)  50 

and  metal  braids,  metal  ch.  val.,  (216,  S,  S., 
4227.)  45 

and  metal  pocket-books,  (410.)  35 

and  rubber  elastic,  spun-,  S.  ch,  val.,  (383,  S.  S., 
4408.)  50 

and  rubber  pouches,  for  holding  chewing  to- 
bacco, S.  not  ch.  val.,  (453,  S.  S.,  4922.)  30 

and  rubber  pouches  for  holding  smoking  to- 
bacco, (476  a.)  70 

and  wood  dress  ornaments,  S.  ch.  val.,  (383,  Oct., 
18,  1864,  Bost.)  50 

boots,  bootees,  shoes,  and  slippers.  S,  ch.  val., 
(383,  Jan.  25, 1844,  Oct.  21, 1864,  N.  Y. ;  June  13, 
1871,  San  Francisco.)  50 

buttons,  S.  ch.  val..  (383.)  50 

cotton,  and  ramie  fabrics,  S.  ch.  val.,  (383,  S.  S,, 
4218.)  50 

elastics,  S.,  rubber,  and  C,  S.  ch.val.,  (383,S.S., 
330G.)  50 

fausse  gl8ic6,  silk,  metal  and  cotton,  silk  not  ch. 
val.,  (216.)  45 

head-nets  with  rubber  cord,  (383.)  50 

Japanese  poplins,  S.  and  C,  8.  ch.  val.,  (383, 
S.  S.,  1851,  1923.)  50 

lacets,  silk  and  metal,  S.,  ch.  val.,  (383.)  50 

plaited  or  patent  gloves,  S.  and  C,  C,  ch.  val,, 
(324  a.,  S.  S.,  3G90.)  35 

plaited  shirts  and  drawers,  C.  ch,  val.,  (324  a,, 
S.  S.,  3771.)  35 

serges,  slight  admixture  of  cotton,  (383,  S.  S., 
1829.)  50 

slipper  patterns  of  cotton  velvet,  emb.  with  silk 
floss,  S.  ch.  val.,  (383.)  50 

stoles  and  crosses,  silk  and  metal  emb.,  S.  ch, 
val„(383,  S.  S.,2851.)  50 

velvet  bags  or  reticules,  with  metal  clasps,  S. 
ch.  val.,  (410,  S.  S.,  2885.)  35 

wearing  apparel  of  every  description,  (except 
knit  goods,)  in  part  of  wool,  wstd,,  or  hair  is 
not  classifiable  under  the  silk  schedule  even 
when  silk  is  the  comp.  mat.  of  ch.  val.,  nor 
are  any  of  the  goods  composed  in  part  of 
wool,  wstd.,  or  hair_,  and  specified  in  para- 
graphs 364  and  S^S,  so  classifiable. 
Silos,  weight  of,  allowed  as  tare  on  sheet  zinc  in 
them,  (S.  S.,  4112.) 


*  This  was  raw  silk  "  in  the  same  state  in  which  it  came  from  the  cocoon,  having  merelv  been  transferred 
by  reeling  from  the  larger  reel  in  which  it  was  taken  from  the  cocoon  to  a  reel  of  smaller  dimensions  to 
adapt  the  skeins  thus  produced  to  the  reels  in  use  in  many  manufactories  in  this  country,  (Oct.  23, 18"i7,N.  Y.) 

t  Including  Parisiennes,  aerophanes,  Donna  Maria,  gaze  crepe  Anglais,  cr6pe  cr^pe.  crt'^pe  de  Chambord, 
grenadines,  crepe  turquoise  crfepe  imperatrice,  rolled  and  folded  crepes,  etc.,  etc. 


84 


SCHEDULE  OP  DUTIES. 


Per  ct. 

Silver,  articles,  mfs.  and  wares,  wholly  or  partly 
of,  whether  wholly  or  partly  mfd.,  +  +  +, 
(216.)  45 

bromide  of.  (92.)  25 

bullion,  (666.)  Free. 

cabinets  of  coins,  or  medals  of,  (669.)  Free, 

chloride  of,  (92.)  25 

coins,  (678.)  Free, 

cyanite  of,  (92.)  25 

embroideries,  (216.)  45 

epaulets,  galloons,  laces,  knots,  stars,  tassels, 

and  wings  of,  (427.)  25 

foil,  (216,  S.S.,  267.)  45 

galeries,  (216,  S.  S.,  4204.)  45 

galloons,  (427.)  25 

German,  unmfd.,  (185.)  25 

iodide  of,  (92.)  25 

jewelry,  (459.)  25 

knots,  (427.;  25 

laces,  (427.)  25 

leaf,  per  package  of  500  leaves,  (212.) 

75  cts.  per  pack, 
medals.  (740.)  Free, 

nitrate  of,  in  crystals  or  fused,  (92.)  25 

old  and  unfit  for  use  without  remf.,  as  bullion, 
(666,  T.  R.,  p.  601.  Free. 

ore,  (752.)  Free, 

oxide  of,  (92.)  25 

plated  coach  and  saddlery  furnishings,  (415.)        35 
metal,  (210.)  35 

wares  and  articles  of  all  kinds,  (210.)  85 

rattles  for  children,  (425.)  35 

shell,  or  saucers  for  painting,  (216,  May,  1872.)       45 
stars,  (427.)  25 

statue,  not  the  work  of  a  professional  artist,  (216, 

S.  S.,  1876.)  45 

sweepings,  (798.)  ,    Free, 

tassels,  (427.)  *  25 

toys,  (425.)  35 

watches,  watch-cases,  parts  of   watches  and 

watch-materials,  (494.)  25 

wings  of,  (427.)  25 

wire,  (216.)  45 

Silvered  glass,  {see  "  Glass.") 

wire,  (210.)  35 

Similitude  clauses,  or  paragraphs  822  and  822  6., 
cannot  be  applied  so  as  to  remove  an  article 
from  the  dutiable  list  to  the  free  list,  (S.  S., 
3199.) 
Similitudes,  non-enumerated,  to  enumerated  du- 
tiable articles,  how  classified  (822  and  822  6., 
and  notes  to  same.)  See.  also,  decision,  April 
24, 1858,  N.  Y. :  to  enumerated  free  articles,  to 
wit: 
non-enumerated  articles  similar  in  material 
and  quality  and  texture,  and  the  use  to  which 
they  may  be  applied,  to  articles  on  the  free 
list,  and  in  the  manufacture  of  which  no 
dutiable  materials  are  used,*  (825.)  Free. 

Sinews,  glue-stock,  (511,  S.  S.,  1371.)  Free. 

Singing-birds,  (653.)  Free. 


Per  ct. 

Sirups,  cane-,  or  beet-juice,  (see  "  Sugar.") 
fruit,  as  fruit-juice,  (301,  S.  S.,  1868.)  20 

medicinal,  (93.)  25 

proprietary,  (99.)  50 

sugar,  (see  "  Sugar  sirup,"  etc.) 
Sisal  grass,  (333  6.)  $15  per  ton. 

mfs.,  + -f -l-,(351.)  35 

Size  gold,  (711.)  Free. 

Sizing,  horn-pith-,  (837  6.,  S.  S.,  4750.)  20 

other,  as  glue,  (1.)  20 

Skates,  (216.)  45 

Skeletons,  and  other  preparations  of  anatomy, 
(787.)  Free. 

the  same,  artificial  or  imitations,  are  dtbl.  ac- 
cording to  mat,  (S.  S.,  3831.) 
Skelp,  iron,  sheared  or  rolled  in  grooves,  (150  a.) 

V-/i  ct,  per  lb. 

Skins,  alpaca-,  Angora-goat,  and  sheep-,  raw,  with 

wool  on :  the  wool  is  subject  to  the  same  rates 

as  other  wools  of  like  description.    (360  ;  see 

"  Wools.") 

the  same,  raw,  without  the  wool,  (719  a.  and  b.) 

Free. 
dry,  salted,  or  pickled,  (788.)  Free, 

all  other  than  above,  and  including  them  with- 
out the  wool,  raw,  dried,  salted,  or  pickled, 
but  unmfd.,  (706,  719,  788.)  Free, 

asses-,  dressed  and  finished,  (461.)  20 

raw,  unmfd.,  (719  c.)  Free, 

tanned  for  upper  leather,  (461.)  20 

bear,  dressed  and  made  up,  or  ptly.  made  up 
into  robes  or  other  articles,  as  mfs.  of  fur, 
(435,  S.  S.,  3351.)  30 

dressed,  but  not  made  up,  (450,  ibid.)  20 

birds-,  dressed,  4-  4-  -I-,  (461, S.  S.,695.)  20 

imported  for  millinery  pps.,  being  the  entire 
skins,  with  plumage,  bills,  and  feet  of  small 
birds,  crude  and  unmfd.,  only  temporarily 
stuffed,  etc.,  for  preservation  during  voyage; 
dtbl.  as  crude  ornamental  feathers,  under  429 
a.,  822,  (S.  S.,  1454.)  25 

the  same,  in  the  state  of  dressed  and  finished 

birds,  for  millinery  ornaments,  (429  b.)  50 

the  same,  in  the  state  of  birds  stuffed  for  taxider- 
mic  and  all  other  than  millinery  pps.,  (652.) 

Free, 
buffalo-,  but  not  made  up,  (450,  461,  822,  Jan.  28, 
1861,  Sept.  28, 1863,  Pembina,  S.  S.,  3351.)  20 

wholly  or  partly  made  up  into  robes  or  other 
articles,  as  mfs.  of  fur,  (435,  S.  S.,  3351.)  30 

calf,  tanned,  or  tanned  and  dressed,  (461.)  20 

chamois  skins,  as  "  skins  dressed  and  finished," 

+  +  +,  (461.)  20 

deer,  raw,  (719.)  Free, 

dressed  and  finished,  all  -f  -f  -F,  (461,  S.  S., 
4882.)  20 

dressed  kid-,  cut  for  gloves,  (463,  S.  S.,  3759.)  30 

dried,  all  -h  -t-  +,  including  specimens  of  nat. 
hist.  sp.  impt.,  (788,  793,  S.  S.,  3328.)  Free, 

fish,  (510.)  Free, 

for  morocco,  tanned,  but  unfinished,  (462.)  10 


*  It  will  be  seen  that  this  provision  differs  essentially  from  that  for  dutiable  similitudes.    This  seems 
require  that  an  article  must  have  all  the  qualities  above-mentioned,  combined,  in  order  to  be  entitled  to  fre 
entry ;  that  is  to  say,  that  it  must  not  only  be  "  similar  in  material  and  quality ,  and  texture,  and  the  use  * 
which  it  may  be  applied,  to  some  article  on  the/ree  list ; "  but  also  that  in  the  manv/acture  thereof  no  duti 
material  shall  have  been  used.— Editor. 


SCHEDULE  OF  DUTIES. 


85 


Per  ct, 
Bkins  {continued) : 
fur-,  dressed,*  (450,  S,  S.,  1377, 1489, 1744,  3640.)       2C 
fur-,  of  all  kinds,  raw  or  undressed,  (706,  S,  S., 
238,  684,  1489,  4185.)  Free, 

iur,  pulled,  (see,  below,  "Skins  pulled.") 
goat-.  Angora,   raw,  without    the  wool,  and 
unmf.,  (719.)  Free, 

other  than  Angora-,  raw,  with  or  without  the 
hair  on,  (709.)  Free, 

goat-skin  rugs,t  {see  "  Rugs.") 
gold-beaters',  (710.)  Free, 

goose,  and  swan,  with  feathers  on,  dressed,  (461, 
S.  S.,  724.) 
same,  feathers  removed  and  only  down  left 
on  the  pelt,  (450,  461,  822,  S.  S.,  4974.) 
grebe,  with  feathers  on,  crude,  (429  a.,  S.  S.,  3682.) 
in  the  hair,  raw,  {see  "  Hides.") 
japanned,  patent,  or  enamelled,  (461.) 
kangaroo-,  dressed  with  fur  on,  (450,  S.  S.,  3640.) 
same,  tanned  and   dressed,  but  unfinished, 
(461,  S.  S.,  3640.) 
kid,  dressed  and  cut  for  gloves,  (463,  S.  S.,  3759.) 
lamb,  whether  Astrachan  or  Persian,  dressed  as 
tur,  (450,  S.  S.,  717,  N.  Y  ) 
finished  for  use  as  rugs,  (378  c.) 
leopard,  dressed,  (461.) 

raw,  (719,  788.)  Free, 

morocco,  finished,  (461.) 

or  for  morocco,  tanned  but  unfinished,  (462.) 
nutria,  raw,  (719,  788.)  Free, 

partially  tanned,  +  +  -f,  (460,  S.  S.,  4802.) 
pickled,  raw-,  (788.)  "  Free, 

preserved,  raw-,    reported   as  "skins   in  the 
crust,"  or  "  alum-tanned,"  (788,  S.  S.,  5222.) 

Free. 
"  pulled,"  that  is,  of  the  hair  which  grows  be- 
yond the  fur,  classified  as  furs  on  the  skin 
undressed,  under  706,  (S.  S.,  238.)  Free. 

raw-,  or  uncured,  +  +  +,  whether  dry,  green, 
salted,  or  pickled,  (719  a.,  788.)  Free, 

sable  fur,  cleaned  and  tipped,  or  partly  dyed, 
but  pelts  wholly  undressed,  (706,  S.  S.,  1489.) 

Free, 
seal,  as  other  fur  skins. 

shark,  (779.)  Free. 

sheep  or  goats,  with  wool  or  hair  on,  finished, 

fit,  and  intended  for  immediate  use  as  rugs, 

dutiable  as  rugs,  (378  c,  Sept.  16,  1865,  and 

March  5, 1866,  N.  Y.) 

sheep,  or  sheep-pelts,  closely  shorn,  raw,  (719 

a.,  or  788,  S.  S.,  4069.)  Free. 

for  mf..  of  morocco,  (462,  S.S..  3671.) 

from  Hawaiia,  with  W.  on,  W.  dtbl.,  (S.  S., 

3414.) 
raw  or  unmfd.,  with  the  wool  on.  (see,  above, 
"  Skins,  Alpaca,"  etc.) 


Perct 

Skins  (continued) : 

with  W.on,  tanned  or  "tawed,"  and  dressed, 
but  for  other  uses  than  as  mats  or  rugs,  (460, 
822.  S.  S.,  2269,  2584.)  15 

split  cow-hide,  tanned  and  embossed  for  the 

mf.  of  bags,  satchels,  etc.,  (460,  S.  S.,  5635.)       15 
swan,  (see  above,  "  Skins,  goose,"  etc.) 
tanned,  all  -h  +  -f ,  (460.)  15 

partially,  +  +  +,  (460,  S.  S.,  596.)  15 

upper-leather,  dressed,  calf-skin  and  all  other 

kinds,  (461.)  20 

vicugna,  with  the  wool  on,  same  as  Alpaca,  (Jan. 
31, 1859,  Phila.;  see  above, "  Skins,  alpaca,"  etc.) 
white  fox,  undressed,  (706,  S.  S.,  437.)  Free. 

Skirts  and  skirting,  balmoral,  and  goods  of  like 
description,  or  used  for  like  pps.,  wholly  or 
ptly.  of  wool,  wstd.,  or  hair,  made  up  or  mfd. 
exc.  knit  goods,  (366.)  40  cts.  per  lb.  and    35 

Skivers,  as  skins  in  the  same  condition. 
Slab  iron,  (see  "  Iron.") 
Slack  coal,  rule  as  to  screens  for,  (S.  S.,  8952.) 
Slate  chimney-pieces,  mantels,  pencils,  slabs  for 
tables,  and  all  other  mfs.  of,  except  roofing 
slates,  (131,  S.  S.,  400.)  30 

split  in  the  quarry,  not  skipped  or  trimmed, 
nor  fitted  for  use,  (837  &.,  S.  S.,  400.)  20 

same,  if  fitted  and  ready  for  use,  (131,  ibid.)        30 
Slates,  of  slate,  (131.)  30 

for  schools,  etc.,  not  free,  (S.  S.,  3082.) 
patent  iron,  with  mineral  coating.  (216,  Jan.  9, 

1860.)  45 

porcelain,  painted  or  decorated,  for  settings  of 
jewelry,  fancy  boxes,  and  furniture,  classi- 
fied as  porcelain  ware,  (125,  S.  S.,  618.)  60 
plain,  (126,  S.  S.,  618.)  55 
roofing,^  (132,  May  23, 1866,  Genl.  Appr.,  Bait. ; 
also  S.  S.,  574.)  25 
Slaths,  as  pickets,  (224,  S.  S.,  2045.)  20 
Sledges,  blacksmiths',  iron  or  steel,  (165.) 

2)4  cts.  per  lb. 
Sleeve  buttons,  ornamental,  as  jewelry,  (459,  S.  S., 
5315.)  25 

other,  (see  "  Buttons.") 
Sleighs,  all,  -f  -f  +,  as  carriages,  (412,  822,  S.  S., 
3872.)  35 

of  immigrants,  (see  "  Immigrants.") 
Slipper  carpeting,  worsted,  dtbl.  as  worsted  mfs., 
under  363,  (S.  S.,  2452.) 
cloths,  according  to  material, 
patterns,  embroidered,  subject  to  same  duty  as 
like  fabrics  for  other  uses,  (Nov.  1, 1867,  N.  Y. 
patterns,  paper,  engraved,  and  printed  in  colors, 

as  printed  matter,  under  384,  (S.  S.,  339. 
patterns,  wool,  (see  "  Woollens.") 
Slippers,  same  as  Shoes. 
Smalts,  (87,  822.)  25 


*  Fur  skins,  with  trimming  or  pinking  sewed  on  the  tdges,  to  be  made  into  sleigh-robes,  or  small  dressed 
^•kins  or  plates  made  into  articles  by  sewing  together  parts  thereof,  to  be  used  for  lining  various  kinds  of 

arments,  or  for  making  children's  cloaks  and  sacks,  were  held  dtbl.  as  mfs.  of  fur.    (S.  S.,  2^31,  4201.) 

t  Goat  skins,  cut  in  such  forms  that  when  attached  they  would  constitute  a  rug,  and  the  pieces  forming 
each  separate  rug  rolled  by  themselves,  held  to  be  dtbl.  as  rugs,  under  378  c.  (S.  S.,  2825,  3063.)  Goat-skins, 
dressed  and  very  loosely  stitched  together  and  called  "  robes,"  but  not  finished  for  such  use,  but  susceptible 
of  being  taken  apart  and  used  as  rugs;  also  goat-skins  which  had  been  once  sewed  together  for  use  as  rugs, 
and  had  been  ripped  up  and  shipped  in  pieces  to  evade  the  payment  of  rug-duty,  were  held  dutiable  as 
rugs  under  378  c.     (S.  S.,  3063,  5484.) 

Goat-skins  sewed  together  in  a  permanent  manner  and  too  large  for  use  as,  or  to  be  made  into  rugs,  with- 
out great  loss  and  expense,  but  fitted  for  use  as  carriage-  or  sleigh-robes,  were  held  to  be  dutiable  as  mfs.  of 
fur.     (S.  S.,  1556,  33.51 ,  .3702.) 

X  1200  slates  counted  as  1000  under  trade  custom.    (S.  S.,  2396.) 


S6 


SCHEDULE  OF  DUTIES. 


Per  ct. 


"Smelts,"  {see  Fish.) 
Smokers'  articles,  to  wit  :* 
cigar  cases,  finished  or  unfinished,  (476  a.,  S.  S., 
2667.) 
holders,  (476  a.) 

*'  special  safety  lights,"  476  a.,  S.  S.,  1924.) 
lighters,  mechanical,  (476  a.,  S.  S.,  3067.) 
cigarette  holders,  (476  a.) 
papers,  cut  or  prep,  for  use  (476  a.,  S.  S.,  1732.) 
paper,  in  sheets  and  reams,  (392,  S,  S.,  1799.) 
cotton  fuse,  mfd.  for  and  used  by  smokers,  (476 

a.,  S.  S.,  1778.) 
pipe-bowls,  or  pipe-heads  of  every  description, 
including  common  clay,  (176  a.,  S.  S.,  594.) 
canes  containing  pipes  (476  a.,  S.  S.,  3692.) 
cases,  pipe-stems,  mountings,  and  all  parts 
of  pipes  and  pipe-fixtures,  and  all  smokers' 
articles,  (476  a.) 
the  smne,  if  metals  are  comp.  mat.  ch.  val. 

(476  a.) 
screws,  bone,  adapted  also  to  other  uses,  as 

mfs.  of  bone  +  +,  (399,  S.  S.,  4925.) 
sockets,  (476  a.,  S.  S.,  3376. 
pipes,  clay,  colored  and  varnished,  with  rub- 
ber bands  at  mouth-piece,  (476  a.,  Oct.  19, 
1864,  N.  Y.) 
clay,  having  a  small  piece  of  quill  over  the 
mouth-piece,   or  having   a  small  turkey- 
bone-stem  joined  to  the  bowl  by  means  of  a 
quill,  (476  a.,  S.  S.,  4174.) 
pipes,  colored  clay,  (476  6.,  Oct.  19, 1864,  N.Y.) 
meerschaum,  wood,  porcelain,  lava,  and  all 
other  tobacco  smoking,  excepting  common, 
of  clay,  (476  a.) 
pipes,  common  of  clay ,t  (1386,  S.  S.,  228,  594.) 
white  clay,  with  India-rubber  bands  at  tips,  or 
otherwise  advanced  beyond  the  common 
clay,  (1386,  Oct,  19,  1864,  N.  Y.,  March  4, 
1867,  J.  M.  Z.) 
pouches,  leather,  (476  a.,S.  S.,  3695,  4383.) 
table,  so-called,  (230,  S.  S.,  4559.) 
Smoking-opium,  {see  "Opium,"} 
Snails,  (789.)  Free. 

Snake-root,  cr.,  (686.)  Free. 

Snakes,  living,  not  free,  as  specimens  of  nat.  hist, 
under  793,  but  dtbl.  under  252,  (S.  S.,  3445.) 


20 


Per  ct. 

Snuff,  and   snuff-flour,  mfd.  of  tobacco,  (250.) 

50  cts.  per  lb., 

also  internal  revenue  tax  (861  and  Pt.  I.,  2091.) 

8  cts.  per  lb. 
Snuff-flour,  unprepared,  in  whole  or  in  part,  (250.) 

60  cts.  per  lb. 
Snuffers  and  trays,  according  to  materials. 
Soap,  all,  hard  and  soft,  +  4-  +,  including  cr. 
palm-oil   soap   and  "  Softening,"  so-cailed, 
(8,  S.  S.,  2434,  2920.)  20 

Castile,  (8,  S.  S.,  1887.)  20 

fancy,  perfumed,  and  all  descriptions  of  toilet, 
and  shaving,  (9.)  15  cts.  per  lb. 

Windsor,  (9,  S.  S.,  1860.)  15  cts.  per  lb. 

stocks,  (712,  790.)  Free. 

turpentine,  rosin,  or  common,  (8.)  20 

wash-balls,  (9.)  15  cts.  per  lb. 

pans,  according  to  materials. 
Societies.  Books,  maps,  and  charts,  not  more  than 
two  copies  in  any  one  invoice,^  regalia,g 
gems,  statues,!  statuary,  and  specimens  of 
sculpture,  specially  imported  in  good  faith.1[ 
for  the  use  of  any  society  incorporated  or  es- 
tablished for  philosophical,  literary,  or  reli- 
gious purposes,  or  for  the  encouragement  of 
the  fine  arts,  (660,  771,  S.  S.,  1206.)  Free. 

importations  by,  for  permanent  exhibition,  {see 
"  Special  importations.") 

importations  by,  for  the  erection  of  public  mon- 
uments, (see  "  Special  importations.") 

life-boats  and  life-saving  apparatus,  sp.  imp.  by 
societies  for  encouraging  the  saving  of  hu- 
man life,  (731.)  Free. 

philosophical  and  scientific  apparatus,  instru- 
ments, and  preparations,**  statuary,  casts  of 
marble,  bronze,  alabaster,  or  plaster  of  Paris, 
paintings,  drawings,  and  etchings,  specially 
imported  in  good  faith,f  for  the  use  of  any 
society  or  institution  incorporated  or  estab- 
lished for  religious,  philosophical,  educa- 
tional, scientific,  or  literary  purposes,  or  en- 
couragement of  the  fine  arts,  and  not  in- 
tended for  sale,  (759.)  Free. 

religious-  paintings,  statuary,  fountains,  and 
other  works  of  art,  imported  expressly  for 
presentation  to,  (819  b.)  Free. 


*  Certain  eathenware  match-safes  not  dtbl.  as  "  smokers'  articles,"  (S.S.,  2395.)  Nor  wax-matches  in  small 
tin  boxes,  (S.  S.,  2289.)  But  mechanical  cigar  and  pipe-lighters,  and  the  materials  or  parts  thereof,  held  to 
be  dtbl.  as  "smokers'  articles."  (S.  S.,  3067.) 

t  The  Department,  under  the  former  law,  decided  that  "  the  expression,  '  pipes,  clay,  common  or  white,' 
covered  all  clay  pipes  which  contain  no  other  compound  than  clay,  and  are  without  any  additional  com- 
ponent after  being  cast.  The  phrase  referred  to  includes  those  made  of  common  pipe-clay,  which  are  cast 
with  ornaments  of  heads,  animals,  or  other  designs.  The  French  clay  seems  to  be  the  common  pipe-clay 
of  France,  and  to  be  included  in  the  word  clay  used  in  the  statute  quoted."    (S.  S.,  3722.) 

t  By  the  words  in  660,  "  two  copies  in  any  one  invoice,"  is  meant  two  copies  of  each  publication  contained 
therein,  (S.  S.,  1206.) 

The  term  "books"  includes  pamphlets  and  tracts,  (S.  S.,  2354.) 

Unbound  plates  of  Audubon's  Birds  of  America,  imported  for  the  "  Public  Library  of  Boston,"  and  in- 
tended to  be  bound  to  match  other  volumes  in  the  library,  held  to  be  free  as  unbound  books  under  660.  (S. 
S.,  2549.) 

Books  for  reading  clubs  included  under  660  (S.  S.,  2611.) 

But  not  books  for  the  order  of"  Knights  of  Malta,"  (S.  S.,  2818.) 

?  Silk  scarfs.  Intended  to  be  made  into  ".iallices,"  or  sack-cloths,  for  the  use  of  a  Hebrew  congregation,  not 
regalia  in  their  incomplete  state,  (S.  S.,  2939.) 

Altar  vases  of  decorated  China  are  not  regalia,  (S.  S.,  2805.    See  also  notes  to  771.) 

II  See  470  b..  and  notes,  and  T.  R„  p.  603,  for  legal  definition  of  the  term  "statuary."  See  also  title  "Stat- 
ues." An  image  of  plaster  of  Pans  and  other  mineral  substance,  is  not  a  statue  or  statuary  within  the 
meaning  of  the  law,  (S.  S.,  2805.) 

f  This  does  not  include  like  articles  imported  by  other  parties,  and  purchased  from  them  while  in  bond, 
by  or  for  colleges,  schools,  etc.,  (S.  S,,  1712.) 

"**  This  includes  samples  of  chemical  and  pharmaceutical  preparations,  imported  for  a  college  of  phar- 
macy, (S.  S.,  2311.)    Also,  cauterizing  irons  and  galvanic  apparattis  for  medical  dispensary,  (S.  S..  2831.) 

But  not  photographs  and  lithographs  for  educational  institutions,  (S.  S.,  943,  2707.) 


SCHEDULE  OF  DUTIES. 


87 


Per  ct. 
Socks,  as  stockings. 

Soda,  acetate  of,  (92.)  25 

and  potassa,  tartrate  of,  or  rochelle  salt,  (29.) 

3  cts.  per  lb. 
arseniate,  (92.)  25 

ash,  (71,  see  kelp.)  J4  ct.  per  lb. 

bicarbonate  of,  (73.)  1%  ct.  per  lb. 

calcined-,  or  pearlash  of  soda,  (73.) 

1}4  ct.  per  lb. 
carbonate,  (92.)  25 

caustic,  (74.)  1  ct.  per  lb. 

chlorate,  (92,  S.  S.,  4109.)  25 

crystals,  (72.)  1]4  ct.  per  lb. 

hydrate  or  caustic,  (74.)  1  ct.  per  lb. 

hyposulphate  of,  (92.)  25 

lye,  (92.)  25 

nitrate  of,  or  cubic  nitre,  (630.)  Free, 

phosphate  of,  (92.)  25 

powders,  (92.)  25 

sal,  (72.)  ^ct.perlb. 

salicylate,  other  than  proprietary,  (93,  S.  S.,  4109.)    25 
proprietary,  (99,  S.  S.,  4809.)  60 

salts  of,  +  +  +,  (92.)  25 

salts  of,  +  +  +,  if  med.  prep.,  (93,  S.  S.,  4109)       25 
silicate  of,  (76.)  }4  ct.  per  lb. 

stannate  of,  compounded  of  peroxyd  of  tin 
and  caustic  soda,  peroxyd  ch.  val.,  (92,  S.  S., 
1584.)  25 

sulphate,  known  as  salt-cake,  cr.  or  refined,  (75.)    20 
super-carbonate,  (73.)  1}4  ct.  per  lb. 

tartrate  of  potassa  and  soda,  or  rochelle  salt, 
(29.)  3  cts.  per  lb. 

uranate  of,  (92.)  25 

water,  as  artfl.  min.  water,  (38,  S.  S.,  3747,  5325.)     30 
water  glass,  silicate  of  soda,  (76,  S.  S.,  4710.) 

li  ct.  per  lb. 
Sodium,  (metal),  (791.)  Free, 

salicylate  of,  (93,  S.  S.,  3395.)  25 

sulphite,  (93.)  25 

sulpho-carbonate,  (92.)  25 

tuugstate,  pure,  (92.)  25 

Softening  liquor,  (837  &.,  S.  S.,  3750.)  20 

Soft  soap,  +  +  +,  (8.)  20 

Solanine,  (92.)  25 

Sole-leather,  Spanish  or  other,  (460.)  15 

Soles,  cork,  as  mfs.  of  cork,  (422.)  25 

Soluble  silicate.  (89,  S.  S.,  3644.)  25 

Sounds,  fish-,  (575.)  Free, 

cod-,  salted  in  barrels,  as  fish  -f  +  pickled  in 
barrels,  (279,  822,  S.  S.,  1523.)  1  ct.  per  lb. 

"  Sour  crout,"  or  sauer-kraut,  (775.)  Free. 

South  American  doubloon,  value  in  Argentine  is 

$15.70,  (S.  S.,  3153.) 
Souvenirs,  according  to  material  or  similitude. 
Soy,  a  sauce,  (284.)  35 

Spa,  or  spaw,  mineral  water,  which  see. 
Spades,  iron  or  steel,  (216.)  45 

Spangles,  gilt  or  plated,  (210.)  •  35 

other  metal,  (216.)  45 

Spanish  brown,  (87.)  25 

flies,  cantharides,  cr.,  (636.)  Free, 

grass  for  the  mf.  of  paper,  (691.)  Free.' 

mackerel,  {see  "  Thon  marine.") 
Spar  adamantine,  as  emery,  (426,  T.  R.,  pp.  565, 
586.)  1  ct.  per  lb. 

statuary  and  ornaments,  (39-4.)  10 


Per  ct. 
Spars,  wood,  timber  used  for,  (217.)  20 

Spartateen  coral,  as  other  coral. 
Sparterie,  for  making  or  ornamenting  hats,  (792, 
S.  S.,  3199.)  Free, 

for  other  purposes,  (395,  S.  S.,  3199.)  30 

Special  Impoetations,  to  wit  : 
Academies,  {see  below,  "  Institutions,"  etc.) 
Agriculture,  Department  of,  all  plants,  trees, 
shrubs,  roots,  seed-cane,  and  seeds,  impt.  by, 
(761.)  Free. 

American  artists,  painting,  statuary,  fountains, 
and  other  works  of  art,  the  production  of. 
But  the  fact  of  such  production  must  be  veri- 
fied by  the  certificate  of  a  consul  or  minister 
of  the  U.  S.,  endorsed  upon  the  written  de- 
claration of  the  artist,  (819  a.)  Free. 

Animals,  sp.  impt.  for  breeding  pps.,  upon  proof 
thereof,  satisfactory  to  the  Secretary  of  the 
Treasury  and  under  regs.  prescribed  by  him, 
(642  a.,  S.  S.,  2680,  5.^)56.)  Free. 

Books,  maps,  and  charts,  not  more  than  2  copies 
in  one  invoice,  sp.  impt.  in  good  faith  for  the 
use  of  any  philosophical,  literary,  or  religious 
society,  or  for  encouragement  of  the  fine  arts, 
or  for  the  use  or  by  the  order  of  any  college, 
academy,  school,  or  seminary  of  learning  in 
the  U.S.,  (660.)  Free. 

Books,  professional,  of  persons  arriving  in  the 
U.  S.,  (661,  815.)  Free. 

Botanical  Garden,  U.  S.,  all  plants,  trees, 
shrubs,  roots,  seed-cane,  and  seeds  impt.  by, 
(761.)  Free. 

Cabinets,  (sec below,  "Specimens.") 

Department  of  Agriculture,  {see  above,  "  Agri- 
culture.") 

Educational  institutions,  etc.,  {see  below,  "In- 
stitutions," etc.,  and  above,  "Books.") 

Efiects,  household,*  books,  libraries  or  parts  of 
libraries,  in  use  of  persons  or  families  from 
foreign  countries,  if  used  abroad  by  them  not 
less  than  one  year,  and  not  intended  for  any 
other  person  or  persons,  nor  for  sale,  (662, 
T.  D.,  46.  2724,  2768.)  Free, 

personal  and  household,  not  merchandise,  of, 
citizens  of  the  U.  S.  dying  abroad,  (757.) 

Free, 
personal,*  (not  merchandise),  including 
wearing  apparel  in  actual  use,  professional 
books,  implements,  instruments,  and  tools 
of  trade,  occupation,  or  employment,  of 
persons  arriving  in  the  U.  S.,  but  not  to  in- 
clude machinery  or  other  articles  impt.  for 
use  in  any  mfg.  establishment,  or  for  sale, 
(660,  815.)  Free, 

tourists',  {see  S.  S.,  3673.) 

Embassies,  foreign,  exemption  from  duty  is  ac- 
corded by  comity  to  all  articles  intended  for 
the  personal  or  family  use  of  foreign  ambassa- 
dors, ministers,  or  charges  d'afi'aires  to  the 
U.  S.,  but  this  is  not  extended  to  the  importa- 
tions of  secretaries  of  legations,  attach<5s,  or 
consuls,  (July  11, 1866,  H.  F.  S.) 

Exhibition,  animals  brought  into  the  IT.  S.tem- 
pm-arily,  for  a  period  not  exceeding  six 
months,  for  the  purpose  of  exhibition  or 


*  Saddlery  neither  household  nor  personal  effects,  (S.  S.,  3321, 4145.)    Paintings  need  not  be  portraits  to 
be  admissible  as,  (S.  S.,  4134.) 


88 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Exhibition  (continued) : 

competition  for  prizes  offered  by  an  agricul- 
tural or  racing  association,  a  bond  having 
been  first  given  in  accordance  with  the 
regulations,  (641.)  Free. 

all  paintings,  statuary,  and  photographic 
pictures  impt.  for  exhibition  by  any  associa- 
tion duly  authorized  under  the  laws  of  the 
U.  S.,  or  of  any  State,  for  the  promotion  and 
encouragement  of  science,  art,  or  industry, 
and  not  intended  for  sale,  entered  under 
Treasury  regulations,  and  bonds  havinj^ 
been  given  for  the  payment  of  such  duties 
as  may  be  imposed  by  law  on  any  of  such 
importations  as  shall  not  be  re-exported 
within  six  months,  (832.)  Free, 

all  works  of  art,  collections  in  illustration  of 
the  progress  of  the  arts,  science,  or  mfs., 
photographs,  works  in  terra  cotta,  parian, 
pottery,  or  porcelain,  and  artistic  copies  of 
antiquities  in  metal  or  oCher  materials,  here- 
after impt.  in  good  faith  for  permanent  ex- 
hibition at  a  fixed  place  by  any  society  or  in- 
stitution established  fo)'  the  encouragement  of 
the  arts  or  science,  and  not  intended  for  sale, 
nor  for  any  other  purpose  than  is  above  ex- 
pressed, and  entered  under  regulations,  to- 
gether with  all  such  articles  impt.  as  afore- 
said, and  in  bond  March  3, 1883,  (833.) 

Free. 
provided,  that  the  parties  impt.  articles  as  afore- 
said shall  be  required  to  give  bonds,  with  suf- 
ficient sureties,  under  such  rules  and  regs.  as 
the  Secretary  of  the  Treasury  may  prescribe, 
for  the  payment  of  lawful  duties  which  may 
accrue  should  any  of  the  articles  aforesaid  be 
sold,  transferred,  or  used  contrary  to  the  pro- 
visions and  intent  above  stated,  (833.) 
See  provisions  for  the  entry,  free  of  duty,  under 
Treasury  regulations  of  importations  to  the 
following  special  exhibitions  and  expositions, 
as  indicated,  to  wit : 
exhibition  of  art  and  industry,  to  be  held 

in  Boston,  in  1883.  (Pt.  I..  2330.) 
exhibition  of  electrical  apparatus,  machin- 
ery, tools,  and  implements,  and  other  ar- 
ticles used  in  scientific,  mechanical,  and 
manufacturing  business  and  investiga- 
tions, to  be  held  in  Philadelphia,  in  1883- 
4.  (Pt.  I.,  2354.) 
National  mining  and  industrial  exposition 

at  Denver,  in  1883.    (Pt.  I.,  2366.) 
Southern  exposition  of  the  products  of  agri- 
culture, manufactures,  and  the  fine  arts, 
at  Louisville  in  1883.    (Pt.  I.,  2367.) 
World's  industrial  and  cotton  centennial 
exposition,  to  be  held  in  1884.    (Pt.  I., 
.  2352.) 
Fine  arts,  promotion  of,    (see,  below,  "  Institu- 
tions," etc.) 
Fish-oil,  and  fish  of  all  kinds,  the  product  of  the 
sea-fisheries   of    Canada,   Prince    Edward's 
Island,  New  Foundland,  and  Labrador,  by 
virtue  of  the  Treaty  of  Washington.    (855,  Pt. 
I.,  1806,  S.  S.;  1837, 1981.)  Free. 


Per  ct. 

Hawaiian  Islands.  Oil  and  bone,  the  produc- 
tion of  American  fisheries,  shipped  from 
these  islands  directly  to  ports  of  the  United 
States,  under  the  Hawaiian  flag,  exempt  from 
discriminating  duty  of  10  per  ct.,  under  treaty 
of  Dec.  20, 1849,  {see  Dec.  28,  1864,  to  Sec'y  of 
State,  and  Dec.  31, 1864,  U.  S.  Consul,  Honolu- 
lu.) The  following  articles,  being  the  growth 
and  manufacture  or  produce  of  the  Hawaiian 
Islands,  to  wit :  arrowroot ;  castor  oil ;  ba.- 
nanas;  nuts;  vegetables,  dried  and  undried, 
preserved  and  unpreserved;  hides  and  skins, 
undressed ;  rice ;  pulu  ;  seeds  ;  plants ;  shrubs, 
ortrees ;  muscovado,  brown,  and  all  other  un- 
refined sugar,  meaning  hereby  the  grades  of 
sugar  heretofore  commonly  imported  from 
the  Hawaiian  Islands,  and  now  known  in  the 
markets  of  San  Francisco  and  Portland  as 
*' Sandwich  Island  sugar;"  syrups  of  sugar- 
cane, melado,  and  molasses;  tallow,  (Pt.  L, 
2232,  and  2371  to  2381,  S.  S.,  2962.)  Free. 

Hawaii,  mfs.  from,  must  be  of  native  mat.  to  be 
free  under  treaty,  (S.  S.,  4202.) 

Hawaiian  sugar  above  No.  20,  D.  S.,  dtbl.,  (S.S., 
3262.) 
wool  skins,  W.  dtbl.,  (S.  S.,  3414.) 

Immigrants,  teams  of  animals,  including  their 
harness  and  tackle,  and  the  wagons,  sleighs,* 
or  other  vehicles  actually  owned  by  persons 
emigrating  from  foreign  countries  to  the  U.  S., 
with  their  families,  and  m  actual  use  for  the 
purpose  of  such  emigration,  under  Treasury 
regs.,  (642  b.,  S.  S.,  1929,  2056,  2388,  2403,  2439, 
2823,  3143,  4136,  and  4249.)  Free. 

Indian  goods.  No  duty  shall  be  levied  or  col- 
lected on  the  importation  of  peltries  brought 
into  the  Territories  of  the  United  States  by 
Indians,  nor  on  the  proper  goods  and  effects, 
of  whatever  nature,  of  Indians  passing  or  re- 
passing the  boundary-line  aforesaid,  unless 
the  same  be  goods  in  bales  or  other  large 
packages  unusual  among  Indians,  which 
shall  not  be  considered  as  goods  belonging  to 
Indians,  nor  be  entitled  to  the  exemption 
from  duty  aforesaid,  (836.)  Free. 

Institutions  and  societies, 
books,  maps,  and  charts  for,  {see,  above, 
"  Books,"  etc.,  second  paragraph.) 
philosophical  and  scientific  apparatus,  instru- 
ments, and  preparations,  statuary,  casts  of 
marble,  bronze,  alabaster,  or  plaster  of  Paris, 
paintings,  drawings,  and  etchings,  specially 
imported  in  good  faith  for  the  use  of  any  so- 
ciety or  institution  incorporated  or  estab- 
lished for  religious,  philosophical,  educa- 
tional, scientific,  or  literary  purposes,  or  en- 
couragement of  the  fine  arts,  and  not  intended 
for  sale,  (759.)  Free, 

regalia  and  gems,  statues,  statuary  and  speci- 
mens of  sculpture,  where  specially  imported 
in  good  faith  for  the  use  of  any  society  incor- 
porated or  established  for  philosophical,  lite- 
rary, or  religious  purposes,  or  for  the  encour- 
agement of  the  fine  arts,  or  for  the  use  or  by 
order  of  any  college,  academy,  school,  semi- 


*  Sleighs  of  immigrants  may  be  legally  admitted  to  free  entry,  provided  they  were  actually  owned  by 
them  at  the  time  they  quitted  a  foreign  country,  and  provided  they  brought  them  to  this  country  with  the 
intention  of  continuing  to  use  them  here,  (S.  S.,  3715.) 


SCHEDULE  OF  DUTIES. 


89 


Per  ct. 
Institutions,  etc.  (continued) : 

nary  of  learning,  or  public  library  in  the 
United  Stales,  (771,)  Free. 

Libraries,  public,  (see  last  item  above.) 
Library  of  Congres  >,  (see  "United  States,"  below.) 
Life-boats  and  iife-saving  apparatus,  sp.  impt. 
by  societies  incorporated  oi  established  to  en- 
courge  the  saving  of  human  life,  (731.)  Free. 
Machinery.  Machinery  for  repair  may  be  im- 
ported into  the  United  States  without  pay- 
ment of  duty,  under  bond,  to  be  given  in 
double  the  appraised  value  thereof,  to  be 
withdrawn  and  exported  after  said  ma- 
chinery shall  have  been  repaired,  and  the 
Secretary  of  the  Treasury  is  authorized  and 
directed  to  prescribe  such  rules  and  regula- 
tions as  may  be  necessary  to  protect  the  reve- 
nue against  fraud,  and  secure  the  identity 
and  character  rf  all  such  importations  when 
again  withdrpwn  and  exported,  restricting 
and  limiting  ihe  export  and  withdrawal  to 
the  same  port  of  entry  where  Imported,  and 
also  limiting  all  bonds  to  a  period  of  time  of 
not  more  than  six  months  from  the  date  of 
the  importation,  (831.)  Free. 

Maine.  The  produce  of  the  forests  of  the  State  of 
Maine  upon  the  Saint  John  River  and  its  tri- 
butaries, owned  by  American  citizens,  and 
sawed  or  hewed  in  the  Province  of  New 
Brunswick  by  American  citizens,  the  same 
being  unmanufactured  in  whole  or  in  part, 
which  is  now  admitted  into  the  ports  of  the 
United  States  free  of  duty,  shall  continue  to 
be  so  admitted  under  such  regulations  as  the 
Secretary  of  the  Treasury  shall,  from  time  to 
time,  prescribe,  (829.)  Free, 

the  produce  of  the  forests  of  the  State  of 
Maine  upon  the  Saint  Croix  River  and  its 
tributaries,  uv  ned  by  American  citizens,  and 
sawed  in  the  Province  of  New  Brunswick  by 
American  citizens,  the  same  being  unmanu- 
factured in  whole  or  in  part,  and  having  paid 
the  same  taxes  as  other  American  lumber  on 
that  river,  shall  be  admitted  into  the  ports  of 
the  United  States  free  of  duty,  under  such 
regulations  a-^  the  Secretary  of  the  Treasury 
shall,  from  time  to  time,  prescribe,  (830.) 

Free. 
Mint,  U.  S.,  (see  "  United  States  Mint"  below) 
Presentation.  Paintings,  statuary,  fountains, 
and  other  works  of  art,  impt.  expressly  for 
presentation  to  national  institutions,  or  to 
any  State,  or  to  any  municipal  corporation, 
or  religious  corporation  or  society,  (819  b.) 

Free. 
Public  monuments,  all  works  of  art,  collections 
in  illustration  of  the  progress  of  the  arts,  sci- 
ence, or  mfs.,  photographs,  works  in  terra 
cotta,  parian,  pottery,  or  porcelain,  and  artis- 
tic copies  of  antiquities  in  metal  or  other  ma- 
terials, and  like  articles,  impt.  in  good  faith 
by  any  society  or  association  for  the  purpose 
of  erecting  a  public  monument,  and  not  for  sale, 
and  entered  under  regs.,  (833.)  Free. 

provided,  That  the  parties  who  impt.  articles  as 
aforesaid  shall  be  required  to  give  bonds, 
with  sufficient  sureties,  under  such  rules  and 
regs.  as  the  Secretary  of  the  Treasury  may 
prescribe,  for  the  payment  of  lawful  duties 


Per  ct. 
Public  monuments  (corJinned) : 

which  may  accrue  should  any  of  the  articles 
aforesaid  be  sold,  transferred,  or  used  con- 
trary  to   the  provisions  and  intent   above 
stated,  (833.) 
Ship  materials,  all  bars,  iron  or  steel, 
bolts,  iron  or  steel, 
composition  metal, 
copper, 
hemp, 
lumber, 
manila, 

nails,  iron  or  steel, 
rods,  iron  or  steel, 
spikes,  iron  or  steel, 
timber,  and 
wire-rope, 

which  may  be  necessary  for  the  construction 
and  equipment  of  vessels  built  in  the  U.  S. 
for  foreign  account  and  ownership  or  for  the 
purpose  of  being  employed  in  the  foreign 
trade,  including  the  trade  between  the  At- 
lantic and  Pacific  ports  of  the  U.  S.,  after 
the  passage  of  this  act,  may  be  imported 
in  bond  under  such  regulatiOhs  as  the 
Secretary  of  the  Treasury  may  prescribe; 
and  upon  proof  that  such  materials  have 
been  used  for  such  purpose,  no  duties  shall 
be  paid  thereon.  But  vessels  receiving  the 
benefit  of  this  section  shall  not  be  allowed 
to  engage  in  the  coastwise  trade  of  the  U. 
S.  more  than  two  months  in  any  one  year, 
except  upon  the  payment  to  the  U.  S.  of  the 
duties  on  which  a  rebate  is  herein  allowed, 
(834.)  Free. 

provided,  That  vessels  built  in  the  U.  S.  for 
foreign  account  and  ownership  shall  not  be 
allowed  to  engage  in  the  coastwise  trade  of 
the  U.  S.,  (834  b.) 
all  articles  of  foreign  production  needed  for 
the  repair  of  American  vessels  engaged  ex- 
clusively in  foreign  trade  may  be  with- 
drawn from  bonded  warehouses  free  of  duty 
under  such  regs.  as  the  Secretary  of  the 
Treasury  may  prescribe,  (835.)  Free. 

Societies,    (see     above,     "Institutions"     and 

"Books.") 
Specimens  of  natural  history,  mineralogy,  and 
botany,  when  impt.  for  cabinets,  or  as  ob- 
jects of  taste  or  science,  and  not  for  sale,  (793.) 

Free. 

of  natural  history,  microscopic,  on  glass,  (793, 

S.  S.,  3958.)  Free. 

United  States,  all  articles  impt.  for,  the  duty  on 

which  shall  not  have  been  included  in  the 

price,  (645.)  Free. 

United  States,  books,  maps,  and  charts,  impt. 

by  authority,  or  for  the  use  of  the  U.  S.,  or  for 

the  use  of  the  library  of  Congress,  the  duty 

on  which  shall  not  have  been  included  in  the 

contract  or  price  paid,  (659.)  Free. 

United  States  mint,  copper  impt.  for,  (681.)  Free. 

U.  S.  botanical  garden,  (see  above,  "Botanical," 

etc.) 
Wrecks,  whenever  any  vessel  laden  with  mer- 
chandise in  whole  or  in  part  subject  to  duty 
has  been  sunk  in  any  river,  harbor,  bay,  or 
waters  subject  to  the  jurisdiction  of  the  U.S., 
and  within  its  limits,  for  the  period  of  two 


90 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Wrecks  (continued) '. 

years,  and  is  abandoned  by  the  owner  there- 
of, any  person  who  may  raise  such  vessel 
shall  be  permitted  to  bring  any  merchandise 
recovered  therefrom  into  the  port  nearest  to 
the  place  where  such  vessel  was  so  raised, 
free  from  the  payment  of  any  duty  thereupon 
and  without  being  obliged  to  enter  the  same 
at  the  custom  house,  but  under  such  regs.  as 
the  Secretary  of  the  Treasury  may  prescribe, 
(828.)  Free. 

Spectacle  cases,  according  lo  material, 
glasses,  mfd.,  (143.)  45 

pebbles,  Brazil,  (665.)  Free, 

rough,  (665.)  Free. 

Spectacles,  gilt  or  plated  metal  frames  ch.  val., 
(210.)  35 

in  other  metal  frames,  (216.)  45 

all  others,  according  to  material  of  ch.  val., 
(823.) 
Spelter,  in  blocks  or  pigs,  (193  a.)      1}4  ct.  per  lb. 
in  sheets,  (193  b.)  23^  cts.  per  lb. 

mfs.  of,  (216.)  45 

Spermaceti  oil,  (92.)  25 

Spices,  all  +  -i-  +,  ground  or  powdered,  (96.) 

5  cts.  per  lb. 
edible,  all  +  +  +,  unground,  (825.)  Free, 

med.  non-edible,  cr.,  (636.)  Free. 

not  cr.,  .(94.)  10 

unground,  the  following,  viz. : 
cassia,  cassia  buds,  and  cassia  vera,  (524.) 

Free. 

cinnamon,  and  chips  of,  (526.)  Free. 

cloves  and  clove  stems,  (527.)  Free. 

ginger-root,  (536.)  Free. 

mace,  (546.)  Free. 

nutmegs,  (551.)  Free. 

pepper  of  all  kinds,  (584.)  Free. 

pimento,  (585.)  Free. 

Spiegeleisen,  (145.)  A  of  a  ct.  per  lb. 

Spike-lavender  oil,  (560.)  Free. 

Spikes,  brass  or  composition,  (216.)  45 

copper,  or  copper  ch.  val.,  (216.)  45 

iron  or  steel,  cut,  (158.)  1%  ct.  per  lb. 

wrought,  (162.)  2  cts.  per  lb. 

Spiles  for  wharves,  round  and  unmfd.,  (734.) 

Free. 

other  than  above,  (217.)  20 

Spiral  springs,  {see  below,  "  Springs.") 

Spirits,  ammonia  (118.)  50  cts.  per  lb. 

aromatic,  (118.)  50  cts.  per  lb. 

distilled,  and  spirituous  beverages  and  liquors, 

{see  "  Liquors.") 
distilled,  containing  50  per  ct.  of  anhydrous  al- 
cohol, (101.)  U  per  gal. 
lac,  (542.)  Free, 
lavender,  (118.)  50  cts.  per  lb. 
med.  preps,  known  as,  +  -}-  -f,  (118.) 

50  cts.  per  lb. 


Spirits,  of  muriatic  ether,  (118.) 

of  nitric  ether,  (110.) 

of  nutmegs,  (118.) 

of  rosemary,  (118.) 

of  turpentine,  (86.) 

proprietary  preps.,  (99.) 
Spirit  varnishes,  (119.) 


Per  ct. 
50  cts.  per  lb. 
30  cts.  per  lb. 
50  cts.  per  lb. 
50  cts.  per  lb. 
20  cts.  per  gal. 


$1.32  per  gal.  and 


Splice  bars,  or  fish-plates,  railway-,  iron  or  steel, 
(160.)  114  ct.  per  lb. 

Split  peas,  (837  6.,  S.  S.,  652.) 
Spokes  for  wheels,  wood,  mfd.,  (233,  T.  R.,  p.  592.) 

same,  rough-hewn,  or  sawed  only,  (222.) 
Spokeshaves,  (216.) 
Sponges,  (10.) 

Spool-thread,  {see  "  Cottons.") 
Spools,  wooden,  (233.) 
Spoons,  bone,  horn,  or  ivory,  (399.) 

britannia,  gilt  or  plated,  (210.) 

metal,  other  than  above,  (216.) 

wooden,  (233.) 
Spot  nets,  silk,  (383.) 
Sprats  in  oil,  as  sardines,  (S.  S.,  2136.) 
Sprigs,  iron  or  steel,  cut,  not  exceeding  16  oz.  to 
the  M.  (159.)  23^  cts.  per  M. 

exceeding  16  oz.  to  the  M.,  (159.)      3  cts.  per  lb. 

other  than  above,  (216.) 
Springs  for  wigs,  steel,  (216.) 

iron  wire  spiral,  furniture,  (216.) 
Spring-steel,  as  steel  sheets. 
Spunk,  (794.)  Free. 

Spun  silk,  (381.) 

Spurs,  saddlery-,  (415,  April  12, 1871.) 
Spurs  and  stilts  used  in  the  mf.  of  earthen,  stone 
and  crockery-ware,  (795.)  Free, 

other,  mfd.  of  clay,  (127,  S.  S.,  186.) 
Spyglasses,  ships',  {see  "  Ships'  spyglasses.") 

other,  according  to  material  of  ch.  val.,  (823.) 
Squares,  bone,  horn,  or  ivory,  (399.) 

gilt,  or  plated  metal,  (210.) 

of  other  metals,  (216.) 

wood.  (233.) 
Squills,  or  scilla,  crude,  (636.)  Free. 

Squirrel  plates,  skins  dressed  and  joined  to  form 
large  pieces,  (435,  S.  S.,  4201.) 

tails,  dyed  or  dressed,  as  dressed  furs  on  the 
skin,  (450.) 
Stained  glass,  (143.) 

ware,  (135.) 
Stair-rods  and  eyes,  of  gilt  or  plated  metal,  (210.) 

of  other  metals,  (216.) 
Stamping  of  domestic  cigars,  re-imported,  {see  S. 

S.,  5055.) 
Stannate  of  soda,  (92.) 
Starch,  burnt,  or  gum  substitute,  (19.)  1  ct.  per  lb. 

potato  or  corn,*  (269.)  2  cts.  per  lb. 

rice,  or  any  other,  (269.)  2)^  cts.  per  lb. 

Stars,  metal,  (427.) 
Statuary,  alabaster  or  spar,  (394.) 

t  all  +  -f,  (470  a.,  S.  S.,  372,  587.) 


55 


25 


*  "  Corn  starch  residuum,"  so-called,  a  coarse  meal  obtained  from  Indian  corn  in  manufacturing  starch, 
dtbl.  as  corn  meal  under  265  and  822,  (S.  S.,  2700.) 

t  "  The  term  '  statuary,'  as  used  in  the  law,  is  understood  to  be  confined  in  its  application  to  '  figures  rep- 
senting  living  or  deceased  creatures,  of  whatever  species,  real  or  imaginary,  in  full  relievo,  insulated  in  every 
part,'  and  which  may  be  formed  of  marble,  plaster,  bronze,  galvanized  zinc,  or  other  material  appropriate 
to  the  composition  of  an  '  object  of  taste.'  Sculptures  of  figures,  in  mezzo-relievo,  cannot,  therefore,  consist- 
ently with  the  construction  of  the  law  given  by  the  Department,  be  admitted  "  as  statuary.  (Treas.  Reg.  of 
1857,  p.  603.)  See  further  definitions  of,  (S.  S.,  4416.)  Marble  rustic  cross  not  classifiable  as  statuary,  (S.  S., 
4240.)  The  component  material  of  which  the  figures  are  made  does  not  control  the  question  whether  they 
are  .statuary  or  not,  but  may  extend  to  wooden  figures,  (S.  S.,  5604.)  (See  S.  S.,  5155,  as  to  the  evidence  to  be 
required  by  the  appraiser  as  to  statuary. 


SCHEDULE  OF  DUTIES. 


91 


Per  ct. 
Statuary  {continued) : 
statuary,  fountains,  paintings,  and  other  works 
of  art,  the  production  of  American  artists,  but 
the  fact  of  such  production  must  be  verified 
by  the  certflcate  of  a  consul  or  minister  of  the 
United  States,  indorsed  upon  the  written  de- 
claration of  the  artist,  (819  a.,  April  30, 1858, 
Baltimore,  S.  S.,  372,  687,  693.)  Free, 

but  the  term  "  statuary,"  as  used  in  the  laws 
now  in  force,  imposing  duties  on  foreign  im- 
portations, shall  be  understood  to  include 
professional  productions  of  a  statuary  or  of  a 
sculptor  only,*  (470  h.) 
imported  expressly  for  presentation  to  national 
institutions,  or  to  any  State,  or  to  any  muni- 
cipal corporation,  or  religious  corporation  or 
society,  (819  h.)  Free, 

specially  impt.,  [see  "  Special  importations.") 
cast  in  molds  made  by  sculptor  of  original, 

(470  a.,  S.  S.,  3926.)  30 

of  bronze,  by  American  artists,  when  free,  (S. 

S.,  8152.) 
{see  the  same,  and  S.  S.,  4403,  as  to  copies.) 
if  not  works  of  art,  by  professional  artists,  dtbl. 
according  to  material. 
Statues,  {see  "  Statuary  "  and  "  Special  importa- 
tions.") 
Statue,  sandstone,  cut  by  professional  sculptor, 

(470  a.,  S.  S.,  3968.)  30 

Statuettes,  +  +  +,  works  of  art,  the  original  con- 
ception and  production  of  sculptoi-s,  dtbl.  as 
statuary,  under  470  a.  30 

china,  porcelain,  parian,  bisque,  earthen,  stone, 
or  crockery  ware,  painted,  printed,  gilded,  or 
otherwise  decorated  or  ornamented  in  any 
manner,  (125.)  60 

same,  plain  white,  if  not  works  of  art,  by  profes- 
sional sculptors,  but  only  copies  or  re-produc- 
tions by  artisans,  (126.)  55 
not  works  of  art,  +  +  +, according  to  material. 
Statutes,  construction  of  by  Departm't,  (T.D.,15.) 
Stave-bolts,  including  heading-bolts,  (781.)   Free. 
Stavesacre,  crude,  (636.)                                  Free. 

not  crude,  (91.)  10 

Staves  of  wood,  of  all  kinds,  (223,  S»  S  ,  3694, 4680.)    10 
Stays,  boiler-,  steel  or  wrought-iron,  (169.) 

3  cts.  per  lb. 
Steam-dredge,  (S.  S.,  1380,  T.  D.,  19.) 
engines,  (216.)  45 

iron  for,  {see  "  Iron.") 
flues,  pipes,  and  tubes,  steel  or  wrought-iron, 
(169  )  3  cts.  per  lb. 

Steamers,  small  iron,  impt.  as  cargo,  (216,  S.  S,, 

469.)  45 

Stearine,  (837  &.,  S.  S.,  5049,  5091.)  20 

residuum,  also  known  as  "  hard-pitch,"  "  candle 

tar,"  "candle  residuum,"  and  "colopony," 

(837  6,  S.  S.,  5049.)  20 

when  fit  only  for  soapstock,  (790.)  Free. 


Per  ct. 
Steel— all  -I-  -t-  -t-,  (183  a.)  45 

Provided,  that  all  metal  produced  from  Iron  or 
its  ores,  which  is  cast  and  malleable,  of  what- 
ever description  or  form,  without  regard  to 
the  percentage  of  carbon  contained  therein, 
whether  produced  by  cementation,  or  con- 
verted, cast,  or  made  from  iron  or  its  ores  by 
the  crucible,  Bessemer,  pneumatic,  Thomas- 
Gilchrist,  basic,  Siemens-Martin,  or  open- 
hearth  process,  or  by  the  equivalent  of  either, 
or  by  the  combination  of  two  or  more  of  the 
processes,  or  their  equivalents,  or  by  any  fu- 
sion or  other  process  which  produces  from 
iron  or  its  ores  a  metal  either  granular  or  fi- 
brous in  structure,  which  is  cast  and  malle- 
able, excepting  what  is  known  as  malleable 
iron  castings,  shall  be  classed  and  denomi- 
nated as  steel,  (183  6.) 
no  description  of  iron  or  steel,  nor  any  manu- 
facture of,  nor  any  partly  mfd.  article  of,  is 
entitled  to  any  allowance  or  reduction  of  du- 
ties for  partial  loss  or  damage  in  consequence 
of  rust  or  of  discoloration,  (184.) 

ALL  SPECIFIED  FOKMS  Off, 

1.  General,  to  wit: 
alloys,  used  as  substitutes  for  steel  tools, 
axe-shaped,  (S.  S.,  1486,  see  proviso  below.) 
bands,  of  all  gauges  and  widths, 
bars,  {see  proviso  below,)  and    excepting 
axle-bars, 

angle-,  or  bent-,  (S.  S.,  5121;  see  proviso 
below,) 

bevelled,  {see  proviso  below,) 

tapered,  {see  proviso  below,) 

with  raised  borders,  (S.S.,  4906.) 
billets, 
blanks,  die-, 

pressed,  sheared,  or  stamped,  of  sheet  or 
plate  steel,  or  combination  of  iron  and 
steel,  punched  or  not,  other  than  those 
for  railway  tires  and  wheels,  and  other 
than  axle-blanks, 
blocks,  die-, 
blooms,  other  than   for   railway  tires  or 

wheels,  by  whatever  process  made, 
castings,  all  descriptions  and    shapes  of, 

whether  dry  sand-molded,  iron-molded, 

or  loam -molded, 
clock-springs,  in  sheets,  (S.  S.,  52.53.) 
cogged  ingots,  by  whatever  process  made, 

other  than  those  for  railway  tires  and 

wheels, 
connecting-rods,  {see  proviso  below,) 
crank-pins, 

shafts, 
die-blanks, 

blocks, 
gun-molds,  not  in  bars, 
hammer-molds,  or  swaged  steel. 


*  "  The  term  *  statuary,'  as  used  in  the  law,  is  understood  to  be  confined  in  its  application  to  •  figures  rep- 
resenting living  or  deceased  creatures,  of  whatever  species,  real  or  imaginary,  wi /w/Z  relievo,  insulated  in 
every  part,'  and  which  may  be  formed  of  marble,  plaster,  bronze,  galvanized  zinc,  or  other  material  appro- 
priate to  the  compo>>ition  of  an  '  object  of  taste.'  Sculptures  of  figures,  in  mezzo- relievo,  cannot,  therefore, 
consistently  with  the  construction  of  the  law  given  by  the  Department,  be  admitted  "  as  statuary.  (Treas. 
Reg.  of  1S.J7,  p.  603.)  See  further  definitions  of,  (S.  S.,  4416.)  Marble  rustic  cross  not  classifiable  as  statuary, 
(S.  S.,  4240.)  The  component  material  of  which  the  figures  are  made  does  not  control  the  question  whether 
they  are  statuary  or  nut,  but  may  extend  to  wooden  figure3,(S.  S.,  5604.)  See  S.  S.,  5155,  as  to  the  evidence  to 
be  required  by  the  appraiser  as  to  statuary. 


92 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Steel  hoops,   of  all    gauges    and  widths, 

ingots  and  cogged  ingots,  other  than  for 
railway  tires  and  wheels,  by  whatever 
process  made, 

pins,  crank-,  and  wrist-, 

piston-rods,  (see  proviso  below,) 

plate-steel,  pressed,  sheared,  or  stamped 
shapes,  or  blanks  of,  +  -f  +, 

plates,  of  all  thicknesses  and  widths,  {see 
proviso  below,) 

propeller  shafts,  (S.  S.,  4683,  see  proviso  be- 
low,) 

rods,  connecting-  and  piston-,  {see  proviso 
below,) 

shafts,  steamer,  crank,  and  other, 

shapes,  pressed,  sheared,  or  stamped,  of 
sheet-,  or  plate-steel,  or  combination  of 
steel  and  iron,  punched  or  not,  {see  proviso 
below,) 

sheet-  or  plate-,  pressed,  sheared,  or  stamp- 
ed shapes  or  blanks  of,  -H  +  -f,  punched 
or  not,  {see  proviso  below,) 

sheets,  of  all  gauges  and  widths,  (S,  S., 
4662;  see  proviso  below,) 

slabs,  by  whatever  process  made, 

steamer-shafts, 

strips,  of  all  gauges  and  widths,  (see  proviso 
below,) 

substitutes  for  steel  tools,  alloys  used  as, 

sw aged-steel,  or  hammer  molds, 

tapered  bars,  (see  proviso  below,) 

tools,  alloys  used  as  substitutes  for, 

wire-blooms,  (S.  S.,  4999.) 

wrist-pins, 

all  the  above  classes  of  steel,  -f  +  +,  (177, 
a.  and  h.) 
val.  not  over  4  cts.  per  lb.  45 

val.  above  4  and  not  above  7  cts. 

2  cts.  per  lb. 
val.  above  7  and  not  above  10  cts. 

2%  cts.  per  lb. 
val.  above  10  cts.  3^  cts.  per  lb. 

provided,  That  on  all  iron  or  steel  bars,  rods, 
strips,  or  steel  sheets,  of  whatever  shape,  and 
on  all  iron  or  steel  hars  of  irregular  shape  or 
section,  cold-rolled,  cold-hammered,  or  polished 
in  anyway  in  addition  to  the  ordinary  process  of 
hot-rolling  or  hammering,  there  shall  be  paid  in 
addition  to  the  rates  provided  on  the  same 
classes  of  iron  and  steel  not  so  cold-rolled, 
cold-hammered,  or  polished,  (177  c.) 

14  of  a  ct.  per  lb.  in  addition, 
aggregating  as  follows,  to  wit,  (177  6.  and  c.) : 
val.  not  above  4  cts.  per  lb. 

}4of&  ct.  per  lb,  and    45 
val.  above  4  and  not  above  7  cts.  2}4,  cts.  per  lb. 
val.  above  7  and  not  over  10  cts.  3  cts.  per  lb. 
val.  above  10  cts.  3\i  cts.  per  lb. 

and  on  steel  circular  saw-plates  there  shall  be 
paid  1  ct.  per  lb.  in  addition  to  the  above 
rate,  (177  d.)  making  the  total  duty  thereon  as 
follows,  to  wit : 
circular-saw  plates,  (177  6.  and  d.) 
val.  not  above  4  cts.  per  lb. 

1  ct.  per  lb.  and    45 
val.  above  4  and  not  above  7  cts. 

3  cts.  per  lb. 


Per  ct. 
Steel,  circular  saw-plates  {continued ; 

val.  above  7  and  not  above  10  cts.  3%  cts.  per  lb. 

val.  above  10  cts.  4%  cts.  per  lb. 

axle-bars,  (166.)  23^  cts.  per  lb. 

blanks,  (166.)  2}^  cts.  per  lb. 

axles,  forgings  for,  without  reference  to  the 

stage  or  state  of  mf ,  166.)      23^  cts.  per  lb. 

corrugated  or  crimped  sheet  steel,  (153  6.) 

1  *a  ct.  per  lb. 
flat,  with  longitudinal  ribs  for  the  mf  of  fenc- 
ings, (180  b.)  ^a  of  a  ct.  per  lb. 
forgings,  -f  -1-  -}-,  of  whatever  shape,  or  in  what- 
ever stage  of  mf.,  (167.)  2]4  cts.  per  lb. 
plates,  galvanized  or  coated  with  zinc  or  spelter 
or  other  metals,  or  any  alloy  thereof,  ex- 
cepting what  are  known  commercially  as 
tin-plates,  terne-plates,  and  taggers'-tin,  pay 
in  addition  to  the  duty  on  like  plates,  not 
galvanized  or  coated,  (151  c.) 

%  of  a  ct.  per  lb.  in  addition, 
coated  with  tin  or  lead,  or  with  a  mixture  of 
which  these  metals  are  a  component  part, 
by  the  dipping  or  any  other  process,  and 
commercially  known  as  tin-plates,  terne- 
plates,  and  taggers'-tin,  (153  a.)  1  ct.  per  lb. 
rail-ends,  (183  a.,  S.  S.,  3914,  4896.)  45 

scrap-,  but  nothing  deemed  scrap-steel,  except 
waste  or  refuse  steel,  that  has  been  in  actual 
use,  and  is  fit  only  to  be  re-mfd.,  (145.) 

^js  of  a  ct.  per  lb. 
sheet-,  polished,  planished,  or  glanced,  by  what- 
ever name  designated,  (152  a.)    2]/^  cts.  per  lb. 
wire-rods,  rivet,  screw,  nail,  or  fence,  round,  in 
coils  and  loops,  not  lighter  than  No.  5,  wire- 
gauge,  valued  at  not  over  3>^  cts.  per  lb., 
(180  a.)  r%ofact.  perlb. 

flat,  with  longitudinal  ribs  for  the  mf  of  fenc- 
ing, (180  b.,  S.  S.,  4175.)  1%  of  ct.  per  lb. 
wire,  (see  "  Wire.") 
Railway  and  Ship-steel,  to  wit  : 
forgings  of,  for  vessels,  steam-engines,  and 
locomotives,  or  parts  thereof,  weighing  each 
25  lbs.  or  more,  (163.)  2  cts.  per  lb. 
rails,  flat,  punched,  (149.)       i%  of  a  ct.  per  lb. 
tee  (T.)  weighing  not  over  25  lbs.  to  the  yd,, 
(149.)                                   1*0  of  a  ct.  per  yd. 
railway  bars,  wholly  or  partly  of,  weighing 
over  25  lbs.  to  the  yd,,  (147.)      $17  per  ton. 
fish-plates,  (160.)                        lli  ct.  per  lb. 
splice-bars,  (160.)                       V4  ct.  per  lb. 
tires,  locomotive,  car,  and  other,  or  parts 
thereof,  wholly  or  partly  mfd.,  (179  a.) 

2}/^  cts.  per  lb. 
wheels  and  tires,  ingots,  cogged  ingots, 
blooms,  or  blanks  for,  without  regard  to 
the  degree  of  mf ,  (179  b.)  2  cts.  per  lb. 
and  steel-tired  wheels,  for  railway  pur- 
poses, whether  wholly  or  ptly.  finished, 
(179  a.)  'lYi  cts.  per  lb. 

Structural  Steel,  to  wit: 
angles, 
beams, 

building  forms, 
bulb-beams, 
car-truck  channels, 
channels, 
columns,  and  parts  and  sections  of, 


SCHEDULE  OF  DUTIES. 


93 


60 


30 


Perct 

Steel  {continued) :  Structural  Steel,  to  vM: 
deck-beams, 
girders, 
joists, 

posts,  and  parts  or  sections  of, 
TT  columns  and  posts, 
TT  steel,  and 
all  other  structural  shapes  of  steel,  (178.) 

1%  ct.  per  lb. 

Steel,  Manufactures  op,  to  wit  : 

anvils,  part  steel,  (163.)  2  cts.  per  lb. 

axes,  (216.)  4 

axle  bars  and  blanks,  (166.)  2M  cts.  per  lb. 

axles,  and  parts  thereof,  (166.)       2)/^  cts.  per  lb. 

forgings  for,  without  reference  to  the  stage  or 

state  of  mf.,  (166.)  2]^  cts.  per  lb. 

beads  and  bead-trimmings  of,  (396,  S.  S.,  2994.) 

"Bessemer  sheet-iron,"   so-called,  as  steel  in 

sheets,  (S.  S.,  327.) 
blacksmiths'  hammers  and  sledges,  (165.) 

2J4  cts.  per  lb. 
boiler-tubes,  flues,  or  stays,  wrought,  (169.) 

3  cts.  per  lb. 
bolt-blanks,  (164.)  2^  cts.  per  lb. 

bolts,  with  or  without  threads  or  nuts,  (164.) 

2H  cts.  per  lb. 
brads,  not  exceeding  16  oz.  to  the  M.,  (159.) 

2\4  cts.  per  M. 
exceeding  16  oz.  to  the  M.,  (159.)    3  cts  per  lb. 
buttons,  (407.) 
chain  or  chains,  of  all  kinds,  of  steel  not  less 
than  %  of  an  inch  in  diameter,  (171.) 

1%  ct.  per  lb. 

of  less  than  %and  not  less  than  %  of  an  inch. 

2  cts.  per  lb. 

of  less  than  %  of  an  inch.  2li  cts.  per  lb, 

cotton  ties,  not  thinner  than  No.  20  w.  g.,  (155.) 

crowbars.  (165.)  2\^  cts.  per  lb. 

cutlery,  -{-  +  +,  (197.) 

files,  file-blanks,  floats,  and  rasps,  of  all  cuts  and 
kinds,  (176.) 
not  over  4  inches  long.  35  cts.  per  doz. 

over  4  inches  and  under  9  inches  long. 

75  cts.  per  doz. 
9  inches  long  and  under  14  inches  long. 

$1.50  per  doz. 

14  inches  long  and  over.  $2.50  per  doz. 

fish-plates,  (160.)  V/i  ct.  per  lb. 

floats,  {see,  above,  "  Steel  files,"  etc.) 

flues,  boiler-,  wrought,  (169.)  3  cts.  per  lb. 

foils,  and  foil-blades,  (207  6.) 

forgings  of.  for  axles,  without  reference  to  the 

stage  or  state  of  mf ,  (166.)       2\^  cts.  per  lb. 

-f  +  +,  of  whatever  shape,  or  in  whatever 

stage  of  mf.,  (167.)  2)4  cts.  per  lb. 

for  vessels,  steam-engines  and  locomotives,  op 

parts  thereof,  weighing  each  25  lbs.  or  more, 

(163.)  2  cts.  per  lb. 

forks,  table-,  (197.) 

hammers,  blacksmiths',  (165.)       2^  cts.  per  lb. 

all  others  than  blacksmiths',  (216.) 
hinges,  finished  and  hinge-blanks,  (164.) 

2'%  cts.  per  lb. 
hoops  for  baling  pps.,  not  thinner  than  No.  20, 

w.  g.,  (155.) 
jewelry,  (459.) 

knife-blades,   for   pocket-knives,    (216,    S.   S., 
1363.) 


35 


35 


45 


Per  ct. 

Steel  (continued)  : 

knives,  table-,  (197.)  35 

other,  {see  "  Knives.") 
manufactures,  articles  or  wares, -h  +  -f-,  wholly 

or  partly  of,  whether  wholly  or  partly  mfd., 
(216.)  45 

nails,  cut,  (158.)  V/i  ct.  per  lb. 

hob-,  wrought,  (168.)  4  cts.  per  lb. 

horse-shoe,  (168.)  4  cts.  per  lb. 

wire,  (168.)  4  cts.  per  lb. 

wrought,  +  +  +,  (168.)  4  cts.  per  lb. 

nuts,  wrought,  (162.)  2  cts.  per  lb. 

as  parts  of,  and  with  bolts,  (164.)  2^  cts.  per  lb. 
pipes,  or  tubes,  wrought,  other  than  boiler-, 

(170.)  2J^  cts.  per  lb. 

plates,  engraved,  (199.)  25 

railway  wheels,  etc.,  {see,  above,  "Steel   rail- 
way," etc.) 
rasps,  {see,  above,  "  Steel  files,"  etc.) 
rivets,  (164.)  2%  cts.  per  lb. 

saw-plates,  circular,  of  steel,  (177  h.  and  c.) 

if  valued  4  cts.  or  less  per  lb.  1  ct.  per  lb.  and    45 

if  valued  above  4,  and  not  above  7  cts. 

3  cts.  per  lb. 

if  valued  above  7,  and  not  above  10  cts. 

3%  cts.  per  lb. 

if  valued  above  10  cts.  M  cts.  per.  lb. 

all  +  -f  -f,  (175.)  40 

back-,  (175.)  40 

circular,  (174,  March,  1871,  N.  Y.)  30 

cross-cut,  (172.)  8  cts.  per  lin.  ft. 

drag-,  not  over  9  inclies  wide,  (173.) 

10  cts.  per  lin.  ft. 

over  9  Inches  wide,  (173.)       15  cts.  per  lin.  ft. 

hand-,  (175.)  40 

mill-  and  pit-,  not  over  9  inches  wide,  (173.) 
10  cts.  per  lin.  ft. 

over  9  inches  wide,  (173.)       15  cts.  per  lin.  ft. 
screws,  commonly  called  wood-screws,  (181.) 

2  inches  and  over  long.  6  cts.  per  lb. 

1  inch  and  under  2  inches  long.    8  cts.  per  lb. 

over  %  inch  and  under  1  inch  long. 

10  cts.  per  lb. 

not  over  ]4  inch  long.  12  cts.  per  lb. 

all  other,  as  mfs.  of  steel  -f  -f  -f ,  (216.)  45 

shoes,  horse-,  mule-,  and  ox-,  (162.)   2  cts.  per  lb. 
shovels,  (216.)  45 

skates,  (216.)  45 

sledges,  blacksmiths',  (165.)  2}i  cts.  per  lb. 

other  than  blacksmiths',  (216.)  45 

spikes,  cut-,  (158.)  V4  ct.  per  lb. 

wrought,  (162.)  2  cts.  per  lb. 

splice-bars,  railway,  (160.)  IK  ct.  per  lb. 

sprigs  cut,  (159.)  not  exceeding  16  oz.  to  the  M. 

2\^  cts.  per  M. 

exceeding  16  oz.  to  the  M.  3  cts.  per  lb. 

squares,  (216.)  45 

stays,  boiler-,  wrought,  (169.)  3  cts.  per  lb. 

swords  and  sword-blades,  (207  6.)  35 

tacks,  cut,  (159.)  not  exceeding  16  oz.  to  the  M. 
2]/i  cts.  per  M. 

exceeding  16  oz,  to  the  M.  3  cts.  per  lb. 

track-tools,  (165.)  2H  cts.  per  lb. 

tubes,  boiler-,  wrought,  (169.)  3  cts.  per  lb. 

other  than  boiler,  wrought,  (170.) 

2%  cts.  per  lb. 
washers,  wrought,  (162.)  2  cts.  per  lb. 

wedges,  (165.)  2}^  cts.  per  lb. 


94 


SCHEDULE  OF  DUTIES. 


Per  ct. 

Steel  wire,  {see  "  Wire.") 

zithers,  unstrung,  (469,  S.  S.,  4361,  4367.)  25 

Steel-yards,  (216.)  45 

Steels,  for  sharpening  knives,  (197,  S.  S.,  5413.)  35 

Stems  of  plants,  etc.,  med.  and  not  edible,  crude 
and  +  +  +,  (636.)  Free, 

not  crude,  (94.)  10 

Stereoscopes,  glass  ch.  val.,  (143.)  45 

Stereoscopic  views,   printed  or  photographed, 

(384,  S.  S.,  3211,  5574.)  25 

painted  on  glass,  if  works  of  art,  (370,  S.  S., 

3142.)  30 

same,  not  ranking  as  works  of  art,  (143,  S.  S., 
4695.)  45 

Stereotype  plates,  (199.)  25 

broken,  dtbl.  as  type-metal  under  213,  (S.  S., 
1559.)  20 

Stick-lac,  (541.)  Free. 

Sticks,  bamboo  reeds,  no  further  mfd.  than  cut 
into  suitable  lengths  for  walking-sticks  or 
canes,  or  for  sticks  for  umbrellas,  parasols,  or 
sun-shades,  (646.)  Free, 

crude,  to  wit :  all  partridge,  hairwood,  pimento, 
orange,  myrtle,  and  all  other  sticks  and  canes 
in  the  rough,  or  no  further  manufactured 
than  cut  into  lengths  suitable  for  umbrella, 
parasol,  or  sun-shade  sticks  or  walking-canes, 
(812.)  Free, 

for  umbrellas,  parasols,  or  sun-shades,  finished 

or  not,  +  -f  +,  (492.)  .      30 

for  walking,  finished,  (409.)  35 

same,  partially  mfd.,  but  unfinished,  (409.)  20 

same,  with  pipe-bowl  attached,  (476  a.,  S.  S,, 
3692.)  70 

Stilettos,  (197.')  35 

Stilts,  used  in  the  mf.  of  earthen,  stone,  and 
crockery  ware,  (795.)  Free. 

Stirrups,  saddlery,  (415.)  35 

Stockings,  hose  and  half-hose,  cotton,  fashioned, 
narrowed,  or  shaped  wholly  or  in  part  by 
knitting  machines  or  frames,  or  knit  by  hand, 
wholly  of  cotton,  or  cotton  ch.  val.,  and  no 
part  wool,  wstd.,  or  hair,  (323,  824.)  40 

the  same,  and  all  other  goods,  all  cotton,  made 
on  knitting  machines  or  frames,  and  +  +, 
(322.)  35 

linen  and  thread,  (336.)  40 

emb.,  +  +  +,  (o37.)  30 

silk,  (383.)  50 

knit  of  wool,  wstd.,  or  hair,  wholly  or  in  part, 

as  knit-goods  under  363,  {see  "  Knit  goods.") 
other  wholly  or  ptly.  of  wool,  wstd.,  or  hair, 
(366.)  40  cts.  per  lb.  and    35 

Stock  locks,  metal,  (216.)  45 

Stoles,  emb.,  silk  and  metal,  S.  ch.  val.,  (383,  S.  S., 

2851.)  50 

Stomach-pumps,  according  to  material. 
Stone  ballast,  not  merchantable,  if  landed,  (1816, 

S.  S.,  374,  1424,  1542.)  •        10 

Stone  bottles,  containing  spirituous  liquors  or 

sparkling  wines,  (310,  S.  S.,  5053 )    Sets.  each. 

Stone-head  nails,  (127,  May  28, 1866,  R.  &  Co.)  55 

clay-,  (215.  S.  S..  1055.)  20 

ink  bottles,  glazed,  (1 26,  March  16, 1866,  Boston.)    55 


Per  ct. 
Free. 

10 


Stones,  ayrstones,  (720,  765.) 
Bristol,  (837  a.) 
buhr,  {see  "Buhrstones.") 

color-,  or  mullers,  (837  &.,  S.  S.,  5048.)  20 

cornelian,  unmfd.,  (480.)  lo 

curling-,  or  quoits,  (685.)  Free, 

filtering,  («37  b.)  20 

filtering,  unmfd.,  (837  a.)  lo 

for  ballast,  {see  above,  "  Stone  bf  Alast.") 
freestone,  granite,  sandstone,  and   all   other 
building  and  monumental,  unmfd.  or  un- 
dressed, except  marble,  (487  a.,  S.  S.,  2840, 
5452.)  $1  per  ton. 

sam,e,  hewn,  dressed,  or  polished,  (487  b.)  20 

grind-,  finished  or  unfinished,  (438.) 

$1.75  per  ton. 
lime-,  rough,  for  burning  into  lime,  as  cr.  min., 

(215,  May  8, 1866,  Detroit ;  but  see  S.  S.,  289).)      20 
lime  and  sand,  used  for  sinking  cribs  for  piers, 

(837  a.,  S.  S.,  35.)  10 

lithographic,  not  engraved,  (732.)  Free. 

old  engraved,  not  free,  (S.  S.,  1925.) 
load-,  (733.)  Free. 

mill,  {see  "  Buhrstones.") 

oil-,  as  "  Hones,"  (720.)  Free, 

paving-,  unmfd.  and  undressed,  except  marble, 
(487  a.)*  U  per  ton. 

sam£,  hewn,  dressed,  or  polished,  (487  b.)*  20 

split  in  slabs,  rough,  and  sawed  square,  etc., 
(487  a.,*  S.  S.,  4178.)  $1  per  ton. 

polishing,  (765.)  Free, 

precious,  of  all  kinds,  unset,  (480.)  10 

pumice,  (767.)  Free, 

rag,  (837  a.)  ^  10 

rotten.  (773.)  Free, 

touch-,  (837  6.)  20 

whet-,  (720.)  Free. 

Stoneware,  {see  "  Earthenware,"  etc.) 

resembling  parian,  (126,  S.  S.,  3819.)  65 

Storax  or  styrax,  med.  balsam,  (588.)  Free. 

Stoves  and  stove  plates,cast-iron,(157.)li<^ct.per  lb. 
of  sheet  and  cast  iron,  sheet  ch.  val.,  (216, S.  S., 
3587.)  45 

Strait's  oil,  (92.)  25 

Straw,  flax-,  (327.)  ^  per  ton. 

unmfd.,  (796.)  Free, 

baskets,  (395.)  30 

baskets,  lined  and  ornamented  with  wool  or 
wstd.,  dtbl.  under  362  or  363  respectively  as 
mfs.  +  +  of  W.  or  wstd.,  (S.  S.,  3419.) 
braids  and  trimmings,  for  bonnets,  hats,  and 

hoods,  (448.)  20 

hats,  bonnets,  or  hoods,  (400.)  30 

knives,  (216.)  45 

mfs.  of,  +  -f  +,  (395.)  30 

t^^isted,  for  forming  braids,  etc.,   (837  6.,  Tr, 
Reg.,  p.  586.)  20 

Straws,  for  juleps  and  other  drinks,  (837  6.,  July  16, 

1876,  N.  Y.)  20 

Strings,  of  gut,  for  musical  insts.,  (671.)         Free. 
same,  for  other  pps.,  (488,  S.  S.,  2637.)  25 

of  metal  and  other  materials,  for  musical  insts., 

met.  ch.  val.,  (469,  S.  S.,  4453.)  25 

same,  S.  ch.  val.,  (469,  Ibid.)  25 


*  This  seems  to  me  to  be  the  proper  classification  under  the  changed  phraseology  of  the  new  law,  (487), 
which  seems  to  be  sufficiently  comprehensive  to  cover  all  kinds  of  stone,  except  marble  and  the  mere  rub- 
ble or  refuse  of  the  quarries. 


SCHEDULE  OF  DUTIES. 


95 


Ktrontia,  acetate  of,  (92.) 
carbonate  of,  (92.) 
mineral  carbonate  of,  (631.) 
muriate  of,  (92.) 
nitrate  of,  (92.) 
oxalate  of,  (92.) 


Per  ct. 
26 
25 
Free. 

25 
25 
25 


oxide  of,  or  protoxide  of  strontia,  (631.)    Free. 

Strontianite,  (631.)  Free. 

Strontium,  (215.)  20 

Strychnia,  or  strychnine,  in  crystals  or   pulv., 

(30.)  50  cts.  per  oz. 

acetate  of,  (30.)  50  cts.  per  oz. 

bromide  of,  (30.)  50  cts.  per  oz. 

citrate  of,  (30.)  50  cts.  per  oz. 

with  iron,  (93.)  25 

muriate  of,  (30.)  50  cts.  per  oz. 

nitrate  of,  (30.)  50  cts.  per  oz. 

phosphate  of,  (30.)  50  cts.  per  oz. 

sulphate  of,  in  crystals  or  pulv.,  (30.) 

50  cts.  per  oz. 
valerianate  of,  (30.)  50  cts.  per  oz. 

all  other  salts  of,  (30.)  50  cts.  per  oz. 

Studs,  gold,  without  settings,   (459.)  25 

others,  without  settings,  if  jewelry,  real    or 
mock,  (459,  S.  S.,  5315.)  25 

if  not  jewelry,  dtbl.  according  to  material, 
set  with  pearls  or  precious  stones,  or  imitations 
thereof,  (459,  Tr.  Reg.,  p.  587,  S.  S.,  5315.)  25 

Stummels,  short  pipes,  (476  a.,  S.  S.,  4925.)  70 

Stump  joints,  iron  or  steel,  (216.)  45 

Styptic  cottons,  (93,  S.  S.,  4987.)  25 

Styrax,  (^88.)  Free. 

Subacetate  of  copper,  (6^5.)  Free. 

Substances  expressly  used  for  manure,  (505.) 

Free, 
mineral,  in  a  cr.  state,  +  +  +,  (215.)  20 

vegetable,  for  beds  and  mattresses,  (744.)   Free, 
fibrous,  +  +  +,  (333  b.) 

815  per  ton. 
Succinic  acid,  (594.)  Free. 

Succory  root,  as  chicory,  (288.)  2  cts.  per  lb. 

Sugar  beet,  seed,  (778.)  Free, 

box  shooks,  (231.)  30 

candy,  not  colored,  (242.)  5  cts.  per  lb. 

and  all  other  confectionery,  +  +  +,  made 
wholly  or  in  part  of  sugar,  val.  at  not  over 
30  cts.  per  lb.,  (243.)  10  cts.  per  lb. 

same,  val.  above  30  cts.  per  lb.,  or  when  sold 
by  the  box,  package,  or  otherwise  than  by 
the  lb.,  (244.)  50 

cane,  (286  or  837  a.,  S.  S.,  1720,  2022.)  10 

cane  juice  sirup,  {see  "Sugar,  sirup  of.") 
cane  slips,  (760.)  Free, 

grape-,  or  glucose,  (21.)  20 

of  milk,  (797.)  Free, 

or  acetate  of  lead,  the  same  article,  (T.  R.,  p. 
553,  S.  S.,  411,)  dtbl.  as  follows: 
brown,  (53.)  4  cts.  per  lb. 

white,  (54.)  6  cts.  per  lb. 

Sugars,  all  not  above  No.  13  Dutch  standard  in 
color,  and  all 


Perct. 

Sugars,  concentrated  melada, 
concentrated  molasses, 
concrete, 
melada,* 

sirup  of  beet  juice, 
sirup  of  cane  juice,  and 
tank-bottoms, 

testing  by  th«  polariscope  not  above  75  de- 
grees, (235-6.)  1  iVo  ct.  per  lb. 
and  for  every  additional  degree  or   fraction 
thereof  shown  by  the  polariscopic  test,  (236.) 
igg  of  a  ct.  per  lb.  in  add. 
all  above  No.  13  Dutch  standard  in  color  are 
classified  by  said  .standard  and  pay  duty  as 
follows,  to  wit  (237.): 
all  above  No.  13,  and  not  above  No.  16,  (238.) 
2i^s«aCts.  per  lb. 
all  above  No.  16,  and  not   above  No.  20, 
(239.)  3  Cts.  per  lb. 
all  above  No.  20,  (240.)           S^^^'a  cts.  per  lb. 
tinctured,  colored,  or  in  any  way  adulter- 
ated after  being  refined,  val.  not  over  30 
cts.  per  lb.,  (243.)                    10  cts.  per  lb. 
(Secretary  of  the  Treasury  to  select  and  fUr- 
nish  standards  from  time  to  time,  see  Pt. 
I.,  1876.) 
(also  to  prescribe  and  require  samples  to 
be  taken,  see  Pt.  I.,  1877.) 
confectionery,  all  +  +  +,  made  wholly  or  in 
part  of  sugar,  and  val.  at  not  over  30  cts.  per 
lb.,  (243.)                                          10  cts.  per  lb. 
same,  val.  above  30  cts.  per  lb.  or  sold  by  the 
box,  package,  or  otherwise  than  by  the  lb., 
(244.)  50 
molasses,  testing  by  the  polariscope  above  56 
degrees,  (241.)                           8  cts.  per  gal. 
testing  not  above  56  degrees,  (241.) 

4  cts.  per  gal. 
damaged,  how  examined,  (S.  S.,  37l3.'> 
Hawaiian,  above  No.  20,  dtbl.,  (S.  S..  3262.) 
rule  as  to  retentions  for  sampling  and  weigh- 
ing, (S.  S.,  3562.) 
rules  for  sampling,  (8.  S.,  4.386.) 
sampling  and  weighing  of,  (S.  S.,  3417,  3430.) 
sampling  of,  for  drawback,  (S.  S.,  3879.) 
tare  on,  {see  S.  S.,  3665.) 
damage  allowance  on,  (S.  S.,  4150.) 
Sulphate  of  alumina,  (32.)  60  cts.  per  100  lbs. 

ammonia,!  (37.)  20 

baryta,  mfd.,  (41.)  ^  of  a  ct.  per  lb. 

unmfd.,  (40.)  10 

copper,  (51.)  3  cts.  per  lb. 

iron,  (52.)  ^%  of  a  ct.  per  lb. 

lime,  plaster  of  Paris,  ground  or  calcined,  (477.)    20 

unground,  (628.)  Free, 

magnesia,  or  Epsom  salts,  (62.)        J^  ct.  per  lb. 
morphia,  (123.)  $1  per  oz, 

pota.sh,  (70.)  20 

quinia,  (629.)  Free, 

soda,  (75.)  20 

zinc,  (92.)  25 


*  The  act  of  ISIarch  3, 1875,  Sec.  3,  provided  that  "  Melada  shall  be  known  and  defined  as  an  article  made 
in  the  process  of  sugar-making,  being  the  cane-juice  boiled  down  to  the  sugar  point,  and  containing  all  the 
sugar  and  molasses  resultin^T  irom  the  boiling  process,  and  without  any  proce.ss  of  purging  or  clarification, 
and  any  and  all  products  of  the  sugar-cane  imported  in  bags,  mats,  baskets,  or  other  than  tight  packages, 
shall  be  considered  sugar,  and  dutiable  as  such,"  (Pt.  I.,  2J0r).) 

t  Sulphate  of  ammonia  is  not  entitled  to  free  entry  as  a  manure,  although  intended  for  that  use,  (S.  S., 


96 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Free. 
Free. 


Sulphide,  antimony,  (600.) 
arsenic,  (601.) 
copper  paste,  (837  5.,  S.  S.,  1863.) 
Sulphides  or  sulphurets,  +  +  +,  (92.) 
Sulphur  or  brimstone,  +  +  +,  (632.)  Free, 

lac  or  precipitated,  (633.)  Free, 

ore,  as  pyrites,  or  sulphuret  of  iron  in  its  nat- 
ural state,  containing  not  over  S}4  per  cent, 
of  copper,  (144  b.)  75  cts.  per  ton. 

but  all  containing  over  2  per  cent,  of  copper 
pays  for  the  copper  it  contains,  (144  c.) 

2)4  cts.  per  lb.  in  addition. 

refined,  in  rolls,  (77.)  $10  per  ton. 

sublimed,  or  flowers  of,  (78.)  $20  per  ton. 

Sulphurets,  as  sulphides,  {see  above.) 

Sulphuric  acid,  (694.)  Free. 

ether,  (106.)  50  cts.  per  lb. 

Sumac,  crude,  (509.)  Free. 

ground,  (11.)  ^  of  a  ct.  per  lb. 

extract  of,  (11.) 

vi^ood,  dried,  (636,  S.  S.,  4461.)  Free. 

Sunn,  or  sunn-hemp,  (333  &.)  $15  per  ton. 

Sun-shades,  silk  or  alpaca,  (491  6.) 

frames,  etc.,  for,  {see  "  Umbrellas.") 
Super-carbonate  of  soda,  (73.)  1]4  ct.  per  lb. 

Suppositories,  (93.) 
Surgeons'  instruments,  not  cutlery,  according  to 

material. 
Surgical  appliances,  various,  duty  on,  (S.S,,  4987.) 
Suspenders,  cotton,  (324  a.) 
India-rubber,  in  whole  or  part,  no  part  silk, 

wool,  worsted,  or  mohair,  (453.) 
leather,  (463.) 
mixed  materials,  {see  823.) 
silk,  (383.) 
wool,  worsted,  or  hair,  wholly  or  partly,  (368.) 

30  cts.  per  Ib^  and 
webbing  for,  according  to  material. 
Swaged  steel,  {see  "  Steel.") 
Swan's  down  and  feathers  for  beds,  (650.)     Free. 

skins,  dressed,  (461  or  450.) 
Sweepings  of  silver  or  gold,  (798,  S.  S.,  167.)  Free. 
Sweetmeats,  all  +  +  +,  (322  a.) 
glass  jars  or  bottles  filled  with,  dtbl.  under  133, 
134,  or  136,  according  to  quality  of  glass, 
Swiss  muslins,  dotted  and  figured,  (324  a.,  S.  S,, 

4868.) 
Sword-blades,  (207  6.,  S.  S.,  2047.) 

knots,  metal,  (427.) 
Swords,  including  blades,  packed  with   other 
parts  of  swords,  grips,  scabbards,  etc.,  (207  6,, 
S.  S.,  2047,  2881.) 

T. 

TABLE-CLOTHS,  cotton  damask,  (325.) 
linen,  (334.) 

fasteners,  brass  or  iron,  (216.) 
copper,  (216.) 

knives  and  forks,  other  than  silver,  gold,  or 
german  silver,  (197.) 
silver,  gold,  or  german  silver,  (216.) 
mats,  not  exclusively  of  vegetable  mat.,  (378  c.) 
of  vegetable  material  exclusively,  dtbl.  ac- 
cording to  material,  or  as  non-enumerated 
mfs. 
slabs,  of  slate,  (131.) 
tops,  composition,  or  scagliola,  (484.) 
Tables,  wood,  as  house  and  cabinet    furniture 
under  230. 


20 


50 


25 


35 


30 


50 


50 


20 


35 


35 


35 


35 


Per  ct. 

Tables  {continued) : 
marble  or  mosaic  tops  for  (468,  S.  S,,  3858.)  50 

with  slate  or  mosaic  tops,  finished,  (230,  S.  S., 
3858.)  35 

Tacks  cut,  (159.) 
not  exceeding  16  oz.  to  the  M.       2}4  cts.  per  M . 
exceeding  16  oz.  to  the  M.  3  cts.  per  lb. 

tinned,  (216.)  45 

other  than  above,  (216.)  45 

Tacum  fibre,  (837  a.,  S.  S.,  3105.)  10 

Taggers'  iron,  all  commercially  known  as  com- 
mon or  black  taggers'  iron,  whether  put  up 
in  boxes  or  bundles  or  not,  (151  b.) 
tin,  (153  a.)  1  ct.  per  lb. 

Tags,  paper,  printed,  (384.) 

Tailors'  irons,  (157.)  1}4  ct.  per  lb. 

Talc,  cr.,  (215.) 
powdered,  (837  b.) 

prepared  for  tailors'  use,  (837  b.,  S.  S.,  4503.) 
Tallow,  (489.)  1  ct.  per  lb. 

candles,  (408.) 
Talmas,  wholly  or  ptly.  of  wool,  wstd.,  or  hair, 
for  ladies'  or  children's  apparel,  (367.) 

45  cts.  per  lb.  and 
Tamarinds,  in  their  rough  and  ntitural  condi- 
tion, and  retaining  their  acid  flavor,  (799,  T. 
R,,  p.  587.)  Free, 

in  cr.  molasses,  (799,  S.  S.,  5552.)  Free, 

preserved  in  sugar,  brandy,  or  molasses,  (302  a., 
T.  R.,  p.  587,  Aug.  28, 1858,  Boston.) 
Tamboured  mfs.  of  linen,  +  +  -j-,  (337.) 
Tambourines,  (469.) 

if  toys,  (425.) 
Tampico  fibre,  or  istle,  (333  b.,  S.  S.,  3320.) 

$15  per  ton. 
cloth  of,  as  grass  cloth,  (351,  822,  S.  S.,  390.) 
Tank  bottoms  and  tank-footings,  as  nielada  un- 
der 236,  (S,  S.,  301.) 
Tanned  calfskins,  (461.) 

leather  and  skins,  {see"  Leather  "  and  "  Skins,") 
Tanners'  knives,  (216,  March  30, 1865,  Boston.) 
Tannic  acid,  (109,)  $1  per  lb. 

Tannin,  (109.)  $1  per  lb. 

Tanning,  cr.  articles  for,  +  +  +,  (509.)  Free. 

Tapers,  of  all  kinds,  (408.) 
Tapes,  cotton,  (324  a.) 
Harlaem,  (324  a.) 
leather,  (463.) 
linen.  (336.) 
measuring,  linen,  (336.) 

leather,  (463.) 
silk,  or  taste,  (383.) 
tailors',  leather,  (463.) 
in  silver,  or  German  silver  cases,  (216.) 
Tapestries,  according  to  material. 
Tapioca,  cassava,  or  cassada,  (800.)  Free, 

flake,  pearl,  or  flour,  (800,  S.  S.,  3161.)         Free. 
Tar,  coal-,  cr.,  (80.) 

wood-,  (79.) 
Taraxacum,  or  dandelion-root,  (290,  S.  S.,  3289.) 

2  cts.  per  lb. 
Tare,  on  leaf  tobacco,  (S.  S.,  4018,  4676.) 
on  licorice,  (S.S. ,3466.) 
on  sugar,  (S.  S.,  3613,  3665,  4023.) 
Tares,  black,  (G05.)  Free. 

Tarlatane  muslins,  as  cotton  cloth. 
Tarpaulin,  double  warp,  as  mf,  of  jute,  +  4-  +, 

dtbl.  under  334,  (S.  S„  1617.) 
Tarpaulings,.  hats,  (400.) 


SCHEDULE  OF  DUTIES. 


97 


Per  ct. 

Tartar,  cream  of,  (18,  S.  S.,  1551.)         6  cts.  per  lb. 
cr.  argal  or  argol,  (519.)  Free, 

partially  refined,  including  lees  crystals,  (31.) 

4  cts.  per  lb. 
Tartar  emetic,  or  tartrate  of  antimony,  (92.)  25 

Tartaric  acid,  (14.)  10  cts.  per  lb. 

Tartrate  of  soda  and  potassa,  or  rochelle  salt,  (29.) 

3  cts.  per  lb. 
Tassels  and  cords,  metal,  (427.)  25 

silk,  (383.)  50 

silk  and  cotton,  S.  ch.  val.,  (383.)  50 

wool,  wstd,  or  mohair,  wholly  or  ptly.,  (368.) 

30  cts.  per  lb.  and    50 
Tax,  Int.  Rev.,  (861-6fi.) 

Teams  of  animals,  including  their  harness  and 
tackle,  and  the  vehicles  actually  owned  by 
persons  emigrating  from  foreign  countries  to 
the  U.  S.  with  their  families,  and  in  actual 
use  for  the  purpose  of  such  emigration,  un- 
der regs  ,  (642  b.,  and  see  Regs.,  art.  384 ;  also 
T.  D.,  23,  46,  94,  and  S.  S.,  2388,  2724.)  Free. 
Tea-mats  of  grass,  (395,  S.  S..  3635.)  30 

sets,  toy-,  (425,  S.  S.,  3485.)  35 

plants,  (802.)  Free. 

Teapots,  according  to  material. 
Teas,*  (801.)  Free. 

Brazilian  or  mat^,  also  known  as  Heva  Yerba 

and  Paraguay-tea.  (837  6..  S.  S.,  3909.)  20 

tin  cans  containing,  admitted  free  of  duty,  (S. 
S.,  5332.) 
Teasels,  (803.)  Free. 

Tecali  marble,  as  marble,  (S.  S.,  2306.) 
Teeth,  elephants',  unmfd.,  as  ivory,  (726.)     Free, 
other,  mfd.,  (490.)  20 

unmfd.,  (804.)  Free. 

Telegraph  cable,  old-,  copper  wire  and   gutta 
percha,  not  free,  (S.  S.,  3573.) 
poles,  with  or  without  the   bark,  as   round 
unmfd.  timber.  (734,  S.  S.,  1595.)  Free, 

wire,  or  cable,  '{see  "  Wire.") 
Telegraphic  cable  cores,  copper  and  gutta  per- 
cha, (216,  S.  S.,  3008.)  45 
Telegraphy,  insulators  for  use  in,  dtbl.  according 

to  material. 
Telescopes,  all,  at  the  highest  rates  to  which  the 
comp.  mat.  of  ch.  val.  is  liable,  (823,  July  7, 
1865,  Boston.) 
Telescopic  discs,  partially  finished,  (143,  Jan.  18, 
1859,  Boston.)  45 

object-glasses,  or  optical  discs,  edges  ground  or 
cut,  (135,  Aug.  5, 1858,  Boston.)  45 

Tennis  balls,  covered  with  fine  woollen  flannel  or 
cloth,  dtbl.  under  362,  as  mfs,  in  part  of  wool, 
+  +  -h,(S.S.,  4009,  5382.) 
of  rubber,  (454,  S.  S.,  5542.)  25 

Terra  alba,  aluminous,  (805.)  Free, 

other,  (477,  S.  S.,  2485,  4093.)  20 

cotta  statues,  in  bas-relief,  (127,  S.  S.,  372.)  55 

works  in,  sp.  impt.  for  permanent  exhibition 


Per  ct. 
Terra  (continued) : 

or  public  monument,  («ge"  Special  Impor- 
fcitions.") 
de  sienna,  (89.) 
umbra,  (89.) 

dry.  3^  ct.  per  lb. 

ground  in  oil.  1]^  ct,  per  lb. 

japonica.  (806.)  Free, 

dry.  }4  ct.  per  lb. 

ground  in  oil.  1}4  ct.  per  lb. 

Terne  plates  or  sheets,  (153  a.)  1  ct.  per  lb. 

mfs.  of,  (216,  S.  S.,  2329.)  45 

Teutenegue,  (see  "  Tutenag.") 
Theatrical  dresses,  hats,  and  costumes,  parts  of 
the  professional  personal  wardrobes  of  actors 
bringing  them,  intended  in  good  faith  for 
their  own  professional  use,  held  to  be  profes- 
sional implements,  (815,  S.  S.,  4721.)         Free, 
properties,  scenery,  etc.,  owned  by  managers  of 
theatres,  and  to  be  used  by  actors  in  their  em- 
ploy, dtbl.,  (S.  S.,  4686,  4773.) 
Thein,  or  cafffein,  (93.)  25 

Thermometers,  and  similar  articles,  according  to 

material. 
Thimbles,  according  to  materials. 
Thon  marine,  or  tunny,  or  Spanish  mackerel, 
(280.)  50  cts.  per  100  lbs. 

Thread  buttons,  (407.)  25 

cotton,  spool-thread,  when  on  spools  contain- 
ing not  over  100  yards  each,  (326.) 

7  cts.  per  doz.  spools. 
the  same  when  on  spools  containing  over  100 
yds.,  is  subject  for  every  100  yds.,  or  fraction 
thereof,  in  excess  of  100  yds.,  to  an  addi- 
tional duty  of  7  cts.  per  doz.  spools, 
thread,!  yarn,  warps,  or  warp-yam,  all,  in 
whatever  form,  except  spool-thread,  to  wit: 
(318  a.) 
val.  not  over  25  cts.  per  lb..  (318  b.) 

10  cts.  per  lb. 
over  25  and  not  over  40  cts.,  (318  c.) 

15  cts.  per  lb, 
over  40  and  not  over  50  cts.,  (318  d.) 

20  cts.  per  lb. 
over  50  and  not  over  60  cts.,  (318  e.) 

25  cts.  per  lb. 
over  60  and  not  over  70  cts.,  (318  /.) 

33  cts.  per  lb. 
over  70  and  not  over  80  cts.,  (318  g.) 

38  cts.  per  lb. 
over  80  cts.  and  not  over  81,  (318  h.) 

48  cts.  per  lb. 
over  SI,  (318  i.)  50 

flax  or  linen,  (336,  S.  S.,  4877.)  40 

laces,  {see  "  Laces.") 
pack-,  flax  or  linen,  (336.)  40 

other  according  to  material, 
shoe-,  linen,  (336.)  40 

silk,  other  than  sewing-silk,  twist  and  floss, 
(381.)  30 


*  See  "  Act  to  prevent  the  importation  of  adulterated  and  spurious  teas,"  (Pt.  I.,  2358  to  2365 ;  see  also  Reg- 
ulations as  to,  S.  S.,5636.) 

t  Upon  inve'tigation  it  is  found  that  the  weight  of  cotton-thread  varies  from  one  to  one  and  a  half  per 
ct.,  according  to  the  condition  of  the  atmosphere,  and  that  no  uniform  invoice  weight  can  be  given  of  such 
thread  shipped  from  Europe  to  this  country. 

To  ascertain  the  true  weight  on  which  duties  should  be  levied  in  case  of  importation  from  Europe  of 
such  thread,  or  of  cotton  yarn,  you  will,  when  an  importation  is  found  to  exceed  in  weight  the  amount 
noted  in  the  invoice,  allow  not  exceeding  one  per  ct.  for  increase  in  weight  caused  by  absorption  of  mois- 
ture on  the  voyage,  provided  there  is  no  reason  to  suspect  fraud  or  error  in  the  invoice,  (S.  S,,  2590.) 


98 


SCHEDULE  OF  DUTIES. 


20 


Per  ct. 
Thread  socks  and  stockings,  (336.)  40 

patent-,  or  gill  twine,  (347.)  25 

Thyme-,  origanum  oil,  (583.)  Fi^e. 

Thymol,  (92.)  25 

Tickings,  cotton,  as  cotton  cloth. 
Ties,  cotton-,  of  iron  or  steel,  not  thinner  than 
No.  20,  w.  g.,  (155.)  35 

neck-,  according  to  material. 

railroad,  of  wood,  (769,  S.  S.,  2673.)  Free. 

Tiles,  enamelled  and  "celeste,"  (125,  S,  S.,  3352, 
3714.)  (50 

encaustic,*  (129,  S.  S„  2419.)  35 

for  draining,  (130,  822,  T.  R.,  p.  588.)  20 

marble  paving-,  (467  b.)  Sl.lO  per  cub.  ft. 

ornamental,  for  wainscotings,  etc.,  (125,  S  S 
3714.)  60 

painted  or  decorated,  (125,  S.  S.,  3705,  3714.)  60 

roofing  and  paving,!  all  colors,  +  +  +,  (130,  S. 
S.,  3352.) 

slate,  (131.) 

"Spanish  printed  glazed,"  (125,  S.  S.,  3714.) 
Timber,  hewn  or  sawed,  (217.) 

round,  unmfd.,  +  +  +,  (734.)  Free. 

sawed,  other  than  for  building  wharves,  held 
to  be  dtbl.  as  lumber,  (S.  S.,  5380.) 

ship-,  (734.)  Free. 

squared  or  sided,  -f-  4-  +,  (218.) 

1  ct.  per  cub.  ft. 

used  for  spars  and  in  building  wharves,  (217.) 

vessel  or  ship-,  sp.  impt.,  (see  "  Special  Impor- 
tations.") 
Tin  bars,  blocks,  or  pigs,  (807.)  Free. 

boxes,  (216.) 

cans  covering  tea,  (S.  S.,  5332.)  Free. 

crystals  of,  (92.) 

dross,  (215,  S.  S.,  3604.) 

fish-cans,J  {see  "  Fish.") 

foil,  (216,  S.  S.,  2674.) 

for  roofing,  being  tin  plates,  with  ends  turned 
down  and  fastened  together  for  use  in  roof- 
ing, (153,  S.  S.,  513, 1462.)  1  ct.  per  lb. 

grain  or  granulated,  (807.)  Free. 

Japanned  ware  of,  +  +  +,  (457.)  40 

liquor,  (92.)  25 

mfs.  wholly  or  partly  of,  +  -f  +,  (216.)  45 

muriate  of,  (92.)  _  25 

ore,  (807.)  '  Free. 

oxide  of,  (92.)  25 

oxymuriate  of,  (92.)  25 

plates  or  sheets,  iron  or  steel-,  coated  with  tin 
or  lead  or  with  a  mixture  of  which  these 
metals  are  a  component  part  by  the  dipping 
or  any  other  process,  and  commercially  known 
as  tin-plates,  terne-plates,  or  taggers'  tin, 
053  6.)  let.  per  lb. 

iron  or  steel,  other  than  above,  galvanized  or 
coated  with  tin,?  {see  "Iron"  and  "Steel.") 
damage  on  allowed,  S.  S.,  a510.) 

reflectors  for  Christmas  trees  and  like  pps.,  (425, 
S.  8.,  3797.)  35 


20 


45 


45 


Per  ct. 


25 


40 


20 


Tin,  roofing-,  continuous,  (153  b.,  S.  S.,  1462.) 

1  ct.  per  lb. 
salts  of,  (92.) 

taggers'-,  (153  b.)  1  ct.  per  lb. 

terne-,  (153  6.)  1  ct.  per  lb. 

Tincal,  or  cr.  borax,  (43.)  3  cts.  per  lb. 

Tinctures,  fragrant,  for  toilet,  (99.) 
medicinal,  alcoholic,  (118.)  50  cts.  per  lb, 

opium,  (122.) 
proprietary,  (99.) 
toilet,  (99.) 
Tippets  of  fur,  (435.) 
wholly  or  ptly  of  wool,  wstd.,  or  hair,  (except 
knit  goods,)  for  ladies'  and  children's  appa- 
rel, (367.)  45  cts.  per  lb.  and 
others,  dtbl.  according  to  material,  as  clothing 
or  wearing  apparel. 
Tires,  railway-,  or  parts  of,  (179  a.) 

214  cts.  per  lb. 
Tissues,  for  hats,  etc.,  (448.) 
Tivoli  boards,  cheap,  for  chds.  toys,  (425,  S.  S., 

3357.)  '  35 

Toasters,  cheese  or  bread,  (216.)  45 

Tobacco  in  bales  from  Sumatra,  tare  on,  (S.  S., 

4676.) 

Tobacco,  internal  revenue  tax  on,  (861.) 

leaf,  of  which  85  per  cent,  is  of  the  size  and 

fineness  suitable  for  wrappers,  and  of  which 

over  100  leaves  are  required  to  weigh  a  lb.,  if 

not  stemmed,  (246.)  75  cts.  per  lb. 

same,  stemmed,  (246.)  '  $1  per  lb. 

and  internal  revenue  tax  of  8  cts.  per  lb. 

all  other  in  leaf  unmfd.  and  not  stemmed,  (247.) 

35  cts.  per  lb. 

mfd.  of  all  descriptions,  and  stemmed  tobacco, 

-1-  +  +,  (249.)  40  cts.  per  lb. 

and  internal  revenue  tax  of  8  cts.  per  lb. 

scraps,  including  cuttings  and  clippings,  dtbl. 

as  mfd.  tobacco,  (S.  S.,2486.) 
stems,  (248.)  _  15  cts.  per  lb. 

unmfd.,  all  +  -f  +,  (251.)  "  30 

re-impt.,  domestic,  directions  for  stamping, 
(S.  S.,  5338.) 
Toile  ardoisfee,  canvas  slate,  coated  with  a  com- 
pound part  rubber,  and  for  use  as  a  substitute 
for  slates  or  blackboards,  (453,  822,  S.  S.,  2614.)  30 
Toilet  preparations,  the  following,  viz. :  essences, 
extracts,  toilet-waters,  cosmetics,  hair-oils, 
pomades,  hair-dressings,  hair-restoratives, 
hair-dyes,  tooth-washes,  dentifrices,  tooth- 
pastes, aromatic  cachous,  and  other  non-alco- 
holic perfumeries  or  cosmetics,  +  +  +,  used 
or  applied  as  perfumes  or  applications  to  the 
hair,  mouth,  or  skin,  (99.)  50 

cologne  water,  and  other  alcoholic  perfumeries, 
(100,  Dec.  23, 1867,  April  8, 1868,  Boston.) 

$2  per  gal.  and    50 
lavender  water,  alcohol,  or  dist.  spts.  pr.  in.,  as 
as  alcoholic  perfumery,  (100,  S.  ^  1776.) 

$2  per  gal.  and    50 


*  This  includes  the  so-called  "  Mittlach  tiles,"  (S.  S.,  2419.) 

t  Glazed  encaustic  and  paving  tiles  used  for  paving,  and  differing  only  from  the  ordinary  tiles  in  being 
glazed,  held  dutiable  as  encaustic  and  paving  tiles,  respectively,  (S.  S.,  2785.) 

X  Tin  cans,  mfd.  in  the  U.  S.,  of  foreign  material,  exported  with  drawback,  filled  with  domestic  salmon, 
.ftind  returned  in  same  condiMon,  held  to  be  dutiable  as  mfs.  of  tin,  (S.  S.,  3221.) 

Tin  cans,  filled  and  exported  with  drawback  not  weighable,  (S.  S.,  3302.) 

Tin  cans,  landing  certs,  on  exportation,  (S.  S.,  3659.) 

?  Stripe  of  iron,  thus  coated  with  tin,  to  be  mfd.  into  hoops  for  buckets,  etc.,  dutiable  under  151  c,  (S.  S., 


•2591.) 


SCHEDULE  OF  DUTIES. 


99 


Per  ct. 
Toilet,  lavender  water,  without  alcohol,  (99,  ibid.)    50 
vials  and  bottles,  cut  or  ornamented,  (1*5.)  45 

vinegar,  alcohol,  or  dist.  spts.  pr.  in.,  as  alcoholic 

perfumery,  (100,  S.  S.,  1776.)      $_»  per  gal.  and    50 

same,  without  alcohol,  (99,  ibid.)  50 

Toilets,  miniature,  for  dolls,  (425,  S.  S.,  569.)  35 

Tomatoes,*  (286,  S.  S.,  1843.)  10 

Ton,  see  definition  of,  (1913  ) 

Tongs,  metal,  other  than  gilt  or  plated,  (216.)  45 

gilt  or  plated,  (210.)  35 

Tonics,  proprietarj',  (99.)  60 

other,  med.,  alcoholic,  (118.)  50  cts.  per  lb. 

med.,  non-alcoholic,  (93.)  25 

Tonnage  tax,  schedule  of  rates,  (S.  S.,  3365.) 

on  Spanish  vessels,  (S.  S.,  3402.) 
Tonquin,  Tonqua,  or  Tonka  beans,  (808.)       Free. 
Tools  of  immigrants,  (815.)  Free. 

Tooth  brushes,  (404.)  30 

pastes,  powders,  and  washes,  (99.)  50 

picks,  quill,  (837  b.,  S.  S.,  1291.)  20 

other,  according  to  material. 
Topaz,  real,  (480.)  10 

imitation  of,  composition,  (420.)  10 

Tops,  composition  or  scagliola,  for  tables  and 

other  furniture,  (484.)  35 

Torchon  laces,  linen,  (337,  S,  S.,  5215.)  30 

Tortoise  shells,  (809.)  Free. 

mfs.  of,  +  +  +,  (486.)  25 

Touchstones,  (837  b.)  20 

Tourists'  effects,  (see  S.  S.,  3673.) 
Tow  of  flax,  (330.)  ?10  per  ton. 

of  hemp  or  codilla,  (330.)  $10  per  ton. 

yarn,  called  "  green  tow  yam,"  duty  as  on  "  flax 
yarns,"  (335,  Dec.  2,  1864,  Phila.)  35 

Toy  bells,  small  brass-,  (425,  S.  S.,  3382.)  35 

magnets,  (736,  S.  S.,  5293.)  Free. 

Toys,  (425.)  35 

covered  with  sheepskin  with  wool  on,  (425,  S.  S., 

3530.)  35 

watch  chains,  brass,  (425,  S.  S.,  3208.)  35 

Traces,  leather,  (415.)  35 

Tracing  cloth,  vellum  cloth,  (324,  S.  S.,  3834.)  35 

Track-tools,  iron  or  steel,  (165.)        2}4  cts.  per  lb. 
Trade-marks,  protection  of,  (844.) 

registration  of,  (Pt.  I.,  2315-26,  2333.) 
Tragacanth  gum,  crude,  (636.)  Free. 

not  crude,  (94.)  10 

Transit  of  goods  to  Brit.   Poss.  on  the  Pacific, 

(S.  S.,  4687.) 
Traps,  iron  and  wood,  or  iron  wire,  (216.)  45 

steel,  (216.)  45 

Travelling  cases  or  boxes,  wood,  leather,  and 
silk,  S.  little  value,  as  fancy  boxes,  (390,  S.  S., 
3724 )  35 

rugs,  wholly  or  partly  of  wool,  as  mfs.  of  wool, 

+  -h  +,  under  362,  (Sep.  21, 1859,  N.  Y.) 
other,  not  portions  of  carpets  or  carpetings, 
(378  c.)  40 

Trays,  salvers,  or  waiters,  copper,  (216.)  45 

gilt  or  plated,  (210.)  35 

gold,  silver,  or  German  silver,  (216.)  45 

japanned,  (457.)  40 

wood,  (233.)  35 

Treacle,  molasses,  which  see. 


Per  ct. 
Treaties,  (827,  845,  855.) 
Trees  and  scions,  all  +  +  +,  (760,  S.  S.,  1681.) 

Free, 
for  Department  of  Agriculture,  or  U.  S.  botan- 
ical garden,  (762.)  Free. 
Trimmings,  bead-,  or  beaded-silk,  (396.)  50 
coach  and  harness,  (415.)  3") 
cotton,  (325.)                                                                   40 
hat-,  bonnet-,  and  hood-,  composed  of  straw, 
chip,  grass,  palm-leaf,  willow,  hair,  whale- 
bone, or  any  other  like  substance  or  material, 
(«8.)                                                                       20 
lace,  according  to  material. 

linen,  other  than  lace,  (336.)  40 

metal  embroidery-,  (401,  427.)  25 

silk,  (383.)  50 

wholly  or  ptly.  of  wool,  wstd.,  or  hair,  (368.) 

30  cts.  per  lb.  and    50 
Tripoli,  (634.)  Free. 

Troches,  proprietary  preps.,  (99.)  50 

Trowels,  (216.)  45 

Trufl[ies,  preserved,  (287.)  30 

Trumpets,  cavalry-,  (469,  S.  S.,  5217.)  25 

Trunks,  leather,  or  wood  and  leather,  (463.)  30 

metal  and  wood,  (216.)  45 

Trusses,  according  to  material. 
Tubes,  boiler-,  of  wrought  iron  or  steel,  (169.) 

3  cts.  per  lb. 
bone  or  ivory,  (399.)  30 

chemical,  glass,  (143.)  45 

condenser,  of  brass,  for  vessels,  not  exempt  un- 
der 834,  (S.  S.,  1684.) 
earthenware,  brown,  (124.)  25 

gilt  metal,  (210.)  35 

glass,  other  than  chemical,  plain,  (134.)  40 

other  than  plain,  (135.)  45 

gold,  silver,  or  other  metal,  except  gilt  or  plated, 

and  iron  and  steel,  (216.)  45 

India-rubber,  exclusively,  (454.)  25 

and  other  materials,  (453.)  30 

iron,  cast-,  (156.)  ct.  per  lb. 

iron  or  steel,  wrought,  other  than  boiler  tubes, 
(170.)  2}4  cts.  per  lb. 

wool-covered,  flexible  gas  tubes  or  tubing,  as 
mfs.  in  part  of  wool,  +  +  +,  under  362: 
value  not  over  80  cts,  per  lb. 

35  cts.  per  lb.  and    35 

value  over  80  cts.  35  cts,  per  lb.  and    40 

Tumblers,  glass,  ground,  cut,  or  decorated,  (135, 

S.  S.,  3030.)  45 

plain,  (134.)  40 

Tulles  Malines,  silks  in  piece,  (383,  March  21,1867, 

E.  C.  C.  &  Co.)  50 

Tuning-forks,  (216,  S.  S.,  4730.)  45 

Tunny,  or  Spanish  mackerel,  (280.) 

50  cts.  per  100  lbs. 
Turkey  woollen  rugs,  (378  c,  S.  S.,  2836.)  40 

Turmeric,  (589.)  Free. 

Turpentine,  Chian,  crude,  (636,  S.  S.,  5114.)    Free, 
med.,  oleo-resiu,  (93,  S.  S.,  4701.)  25 

spts.  of,  (86.)  20  cts.  per  eral. 

Venice,  (590.)  Free. 

Turquoise,  not  set,  (480.)  10 

Turtles,  (810.)  Free. 


*  Webster  and  Worcester  define  fruU  to  be  the  "products  of  certain  plants  covering  and  including  their 
seeds,"  among  which  Webster  enumerates  "  berries,  figs,  melons,  and  others."  According  to  this  definition 
are  not  tomatoes  entitled  to  free  entry,  as  "  fruits  green,  ripe,  or  dried,"  under  704?  If  melons  are  fruit,  why 
are  not  tomatoes 


100 


SCHEDULE  OF  DUTIES. 


Tutenag,  in  blocks  or  pigs,  (19: 

in  sheets,  (193  6.) 

nifs.  of,  (216.) 
Tweezers,  gold  or  silver,  (216.) 

steel,  (216.) 


Per  ct. 
;  a.)    1}4  ct.  per  lb. 
2}^  cts.  per  lb. 

45 
45 
45 


Twilled  cottons  or  Silesias,  as  cotton  cloth. 
Twills,  "  rainbow  stripe  printed  worsted  and  cot- 
ton," classified  with  merinos,  {see  "Woollens, 
dress  goods,"  Sep.  21, 1857,  Boston.) 
Twines,  cotton,  +  +  +,  (324  a.)  35 

flax  or  linen,  (336.)  4^ 

gilling,  (347.)  25 

hemp,  +  +  +,  (336.  S.  S.,  2572.)  40 

seine,  (347.)  25 

Twist,  in  the  gum,  (381.)  30 

or  cordonnet,  purified  or  dyed,  (383,  S.  S.,  2773, 

2827.)  50 

or  cordonnet  of  spun  silk,  fit  for  sewing,  as  sew- 
ing silk  purified,  (383,  S.  S.,  3900.)  50 
same,  weighted  for  fringes,  tassels,  etc.,  (383,  S. 

S.,  3798.)  50 

or  other  mfs.  of  cloth  woven  or  made  in  pat- 
terns of  such  size,  shape,  or  form,  or  cut  in 
such  manner  as  to  be  fit  for  buttons  exclu- 
sively, (382,  S.S.,  3311.)  10 
purified  or  dyed,  (383.)                                               50 
Type  metal,  (213.)                                                           20 
Types,  new,  including  brass  types,  fit  only  for 
printing,  (199,  S.  S.,  1911.)                                         25 
old,  and  fit  only  to  be  remfd.,  (811.)             Free. 
Tyrian  dye,  (837  6.,  July  8, 1861,  Boston.)                    20 

U. 

ULSTERS,  for  ladies  and  children,  wholly  orptly. 
of  wool,  worsted,  or  hair,  (367.) 

45  cts.'  per  lb.  and    40 
Ultramarine,  prepared  or  other,  (85,  S.  S.,  4950.) 

5  cts.  per  lb. 
Umber  and  umber  earths,  (89.)  dry.    }4  ct.  per  lb. 
ground  in  oil.  1>^  ct.  per  lb. 

Umbrella  cloths  of  worsted,  dtbl.  under  363,  (S.  S., 
1583.) 
and  parasol  ribs  and  stretcher- frames,  tips,  run- 
ners, handles,  or  other  parts,  wholly  or  chiefly 
ofmetal,  (491  a.,  S.  S.,  1420.)  40 

rings  and  buttons,  metal,  (491  a.,  S.  S.,  3693.)  40 

sticks,  cr.,  to  wit,  all  partridge,  hair-wood,  pi- 
mento, orange,  myrtle,  and  other  sticks  and 
canes,  in  the  rough,  or  no  further  mfd.  than 
cut  into  lengths  suitable  for  umbrella,  para- 
sol, or  sunshade  sticks,  or  walking-canes, 
(812.)  Free, 

parasol  and  sunshade  sticks  and  frames,  fin- 
ished or  not,  +  +  +,  (1445.)  30 
Umbrellas,  bamboo,  and  paper,  (491  c,  S.  S.,  4205.)    40 
parasols,  and  shades,  silk  or  alpaca,  (491  b.)  50 
all  other,  (491  c.)                                                          40 
Undervaluation,  goods  subject  to  specific  duty 
according  to  value,  are  liable  to  penal  ad- 
ditions for.  (S.  S.,  3370.) 
But  contra,  if  duty  purely  specific,  (S,  S.,  3335, 
a519,  T.  D.,  44.) 
Undervaluation  of  like  goods  In  separate  in- 
voices, shipped  to  one  consignee,  to  be  con- 
sidered separately,  (S.  S,,  4964.) 
Undervalued  goods,  penal  additions  part  of  the 
dtbl.  val.  under  2156,  Pt.  I.,  (S.  S.,  3711.) 


Per  ct. 
Unenumerated  articles,  assimilated,  dtbl.  under 
822-25. 
other,  (837,  S.  S.,  1910, 1923,  1943.) 
"  Union  lawns,"  C.  and  L.  component  of  ch.  val. 
rules;  when  the  compts.  are  equal,  or  cannot 
be  determined,  cotton  rules  under  822-3,  (S. 
S.,  3343.) 
United  States,  all  articles  for,  provided  the  price 
does  not  include  duty,  (645.)  Free, 

bags,  barrels,  carboys,  casks,  and  other  vessels, 
of  domestic  mf.,  exp.  filled  with  domestic  pro- 
ducts, and  returned  empty,  or  exp.  empty, 
and  returned  filled  with  foreign  products,  in- 
cluding shooks,  when  returned  as  barrels  or 
boxes,  under  regs.,  (649  b.)  Free. 

barrels  of  American  mf.  exported  filled  with 
domestic  petroleum,  and  returned  empty, 
under  such  regulations  as  the  Secretary  of  the 
Treasury  may  prescribe,  and  without  requir- 
ing the  filing  of  a  declaration  at  the  time  of 
export  of  intent  to  return  the  same  empty, 
648.)  Free, 

botanical  garden,  plants,  trees,  shrubs,  roots, 
seed-cane,  and  seed  imported  for,  (761.)  Free, 
personal  and  household  efifects,  not  merchan- 
dise, of  citizens  of,  dying  abroad,  (757.)  Free, 
productions  or  mfs.  of,  re-imported  in  same 
condition  as  exported,*  (649  a.)  Free, 

products  of  the  fisheries  of,  (749.)  Free. 

Uranate  of  soda,  "  uranium  yellow,"  (87,  S.  S., 

4293.)  25 

Uranium,  chloride  of,  (92.)  25 

nitrate  of,  (92.)  25 

oxide  of.  (635.)  Free. 

"  Uranium  oxyd  natron,"  so-called,  as  uranate  of 

soda,  (87,  S.  S.,  4293.)  25 

Urea,  (93.)  25 


V. 


Free. 


VACCINE  VIRUS,  (637.) 

Valenciennes,  (lace,)  (337.)  80 

Valentines,  according  to  mat.  and  assimilation, 
(S.  S.,  2125,  4629.) 

Valerian  oil,  (583.)  Free. 

Valonia,  nut  used  in  tanning.  (509.)  Free. 

Valuation  of  different  articles  of  wool  or  cotton 
impt.  in  the  same  package,  {see  Pt.  I.,  1873.) 

Valuations,  additions  by  appraiser  must  exceed 
10  per  ct.  of  total  val.,  stated  in  entry,  to  sub- 
ject to  penal  duty,  (S.  S.,  3192.) 

Vandyke  brown,  (87.)  25 

Vanilla  beans  and  plants,  (760.)  Free. 

Varnish,  ptly.  dist.  spts.,  rules  for  determining 
comp.  of  ch.  val.,  (S.  S.,  4891.) 
so-called,  composed  of  1^  lb.  shellac  to  gal.  al- 
cohol, held  to  be  dist.  spts.,  (S.  S.,  4549.) 
shellac-,  mfd,   from  domestic  spts.,  how  val., 
(S.  S.,  5613.) 

Varnishes,  spirit-,  (119,)  $1,32  per  gal.  and    40 

all  other,  (119.)  40 

Vases  ofmetal  adorned  with  figures,  are  dtbl.  as 
mfs.  of  metal,  (T.  R..  p.  589.) 
Bohemian-,  or  porcelain-glass.  (143.)  45 

China,  porcelain,  parian.  bisque,  earthen  or 
stone  ware,  painted,  printed,  gilded,  or  other- 
wise decorated  or  ornamented  in  any  man- 
ner, (125.)  60 


*  Horses  exported  to  be  trained,  may  be  returned  free  under  this  provision,  (S.  S.,  2190). 


SCHEDULE  OF  DUTIES. 


101 


Per  ct. 
Vases  (continned) : 
same,  plain  white,  not  ornamented  or   deco- 
rated, (126.)  55 
if  plain  stoneware  above  the  capacity  of  10 

gals..  (128.)  20 

all  other,  of  earthy   or   mineral  substances, 

+  +  +,  (127.)  55 

glass,  cut,  or  decorated,  (135.)  45 

Japanese,  cloisonn6,  enamelled,  copper  ch.  v., 

(21G,  S.  S.,  4061.)  45 

platinum  for  chemical  uses,  (763.)  Free. 

Vegetable  fibres,  raw,  (1816,  S.  S.,  2789,  3013.)  10 

ivory  buttons,  (407,  S.  S.,  1319.)  25 

ivory,  mfs.  of,  +  +  +.  (399.)  30 

or  nuts,  unmfd.,  (726.)  Free, 

oils,  (92.)  25 

substances  for  beds  and  mattresses,  (744.)  Free, 
fibrous,  unmfd.,  +  +  +,  (333  b.)  Uo  per  ton. 
for  hats,  bonnets,  or  hoods,  (448.)  20 

for  paper  stock,  (754.)  Free, 

raw  and  unmfd.,  not  enumerated,  and  other 
than  above,  (837  o.)  10 

Vegetables,  edible,  in  their  natural  state  or  in 
salt  or  brine,  all  +  +  +,  (286.)  10 

desiccated  and  compressed,  (287,  Aug.  30, 1859, 

N.  Y.)  30 

or  vegetable  substances  in  a  cr.  state,  used  in 
dyeing  and  tanning,  +  +  +,  (509.)  Free, 

or  red  beets,  essence  of,  dist.  spts.,  {see  "Li- 
quors.") 
*  edible,  prepared  or  preserved,  of  all  kinds, 
+  +,  (287.)  30 

if  in  glass  bottles  or  jars,  additional  duty  to 
be  paid  on  the  same  according  to  quality 
under  133, 134,  or  136. 
Vegetable  wax,  (592.)  Free. 

Vehicles  of  immigrants,  (see  "  Immigrants.") 
Veils  and  veiling,  crape,  cottoji,  or  cotton  ch.  val., 
(324  a.)  35 

silk,*  or  S.  ch.  val.,  +  -f  -I-,  (383.)  50 

wstd.,  bar6ge,  as  mfs.  of  wstd.,  +  -f  +,  under 
363.) 
Velocipedes  and  bicycles,  (412,  S.  S.,  3283.)  35 

Vellum,  (813 )  Free. 

cloth,  or  tracing  cloth,  (324  a.,  S.  S.,  3834.)  35 

Velvet  ribbons,  silk  ch.  val.,  (383.)  60 

Velvets,  cotton,  (325.)  40 

silk,  (383.)  50 

Velvet  uppers  for  slippers,  cotton  embroidered, 

(325,  823.)  40 

same,  of  silk,  or  silk  ch.  val.,  -f-  +  +,  (383.)  50 

Veneering  rods,  (216.)  45 

Veneers,  ivory,  unpolished,  (399,  Jan.  28,  1881, 
Genl.  Appr.  H.)  30 

of  maple  and  walnut  from  Canada  were  classi- 
fied by  the  Dept.  under  the  "Reciprocity 
treaty  "  of  1854,  with  "  timber  and  lumber  of 
all  kinds,  round,  hewed,  or  sawed,  unmfd., 
in  whole  or  part,"  (June  21, 1859,  Detroit.) 
under  this  ruling  they  should  be  classified  noiv 
with  "Cabinet-woods,  unmfd.,"  (818.)  Free, 
produced  by  cutting,  dtbl.  as  mfs.  of  wood 
-\-  +  +,  (233,  S.  S.,  1426.)  35 


Per  ct. 
Venetian  red,  (87.)  25 

Venice  turpentine,  (590.)  Free, 

Venison  carcasses,  (837  a.,  S,  S.,  2325,)  10 

hams,  (254.)  2  cts.  per  lb, 

Veratrine,  (93.)  25 

Verdigris,  or  subacetate  of  copper,  (635,)       Free, 
Verditer  or  Bremen  green,  (87.)  25 

Verification  of  invoices,  {see  certain  rulings  as  to, 
S.  S.,  2750,  3120.) 
Of  manifests  of  im.  tr,  goods.  (S,  S,,  3882,) 
Vermicelli,  macaroni,  and  all  similar  preps.,  (735, 
Pt.  I..  2178  b.,  T,  I.,  281  a.  and  649  a.)         Free. 
Vermilion,  dry  or  in  oil,  (87.)  25 

Vermuth,  duty  as  on  still  wines,  (309,  S.  S.,1585, 
2367.) 
of  Noilly,  Prat  &  Co..  gauge  of  bottles,  (S.  S., 
3293.) 
Vessels,  cast-iron,  -f  +  +,  (157.)        1%  ct.  per  lb. 
for  liquids,  grain,  etc,  of  American  mf.,  reim- 
ported,  {see  "  Re-importations,  of  casks,  etc.") 
hollow-ware,  coated,  glazed,  or  tinned,  (201.) 

3  cts.  per  lb. 
Japanned  ware,  (457.)  40 

platinum  or  parts  of,  for  chem,  uses,  (763.)  Free, 
others  according  to  material, 
marine,  built  in  U,  S.,  for  foreign  trade,  mate- 
rials for,  or  for  repair  of,  {see  834-5,  and  T.  D., 
38.t) 
American,  coal  stores  of,  (674.)  Free. 

(but  none  to  be  unloaded.) 
copper,  old,  taken  from  the  bottom  of  Ameri- 
can vessels,  compelled  by  marine  disaster  to 
repair  in  foreign  ports,  (680.)  Free. 

U.  S.,  enrolled  and  licensed  for  frontier  trade, 
or  intended  for  such  trade,t  are  required  for 
repairs  made  or  equipments  (including  boats) 
purchased  in  a  foreign  country,  to  enter  the 
same  on  their  first  arrival  in  any  U.  S.  port 
and  pay  duty  on  the  cost  thereof,  {see  Pt.  I., 
2040-41 ,  and  notes,  S.  S.,  1, 172,  385.)  50 

U.  S.,  iron  imported  for  constructing,  {see  new 

rules,  S.  S„  4519.) 
U.  S.,  registered,  built  of  dtbl.  materials,  entry 

and  clearance,  (S.  S.,  4468.) 
U.  S.,  registered,  when  repairs  dtbl.,  {see  Regs., 

art.  472.  and  T.  D.,  12.) 
foreign,  old  sheathing  metal  taken  from  bot- 
tom of,  in  foreign  port  is  dtbl.  when  impt.  into 
the  U.  S.,  (S.  S.,  1783.) 
foreign,  old  sheathing  metal  taken  from  bot- 
tom of  foreign  vessels  undergoing  necessary 
repairs  in  the  U.  S.  not  dtbl.,  (S.  S.,  538.) 
foreign,  old  metal  stripped  from  foreign  vessels 
in  foreign  ports,  and  impt.  into  the  U.  S.,  dtbl. 
although  of  domestic  origin,  (S.  S.,  1783.) 
sunk  in  U.  S.  waters,  goods  recovered  from,  {see 

"  Special  Importations,  wrecks,") 
forfeiture  of  certain,  for  prohibited  importa- 
tions, (845.) 
subject  to  discriminating  duties  on  importa- 
tions in,  (827.) 
Vestings.  according  to  material. 
Vesuvin,  as  aniline  dyes,  (82,  S.  S.,  616.)  35 


*  Including  Parisiennes,  aerophanes,  Donna  Maria,  "gaze  cr^pe  Anglaise,"  cr6pe-cr6pe,  cr6pe  de  Cham- 
bord,  grenadines,  cr(>pe  tuiquoise.  crepe  imperatrice,  rolled  and  folded  crepes,  etc. 

t  Vessels  built  to  be  sold,  when  ready  for  sea,  to  parties  out  of  the  U.  S.,  are  not  entitled  to  refund,  or  re- 
bate of  duties  under  834  and  835,  (S.  S.,  2843.) 

:j:  Repairs  to  American  registered  vessels  or  pleasure  yachts,  in  foreign  ports,  are  not  dtbl.  under  this  pro- 
vision, (S.  S.,  3379,  4164.) 


102 


SCHEDULE  OF  DUTIES. 


Per  ct. 

Vetches,  (760  or  286.)  10 

Vials,  cut,  (135.)  45 

plain,  flint,  or  lime  glass,  (134.)  40 

green  or  colored  glass,  plain,  (133.)   1  ct.  per  lb. 

Vichy  lozenges,  (93,  S.  S.,  1646.)  25 

salts,  (9i>,  S.  S.,  2021.)  2-3 

Vicugna  skins,  with  wool  on,  as  wools  on  the  skin, 

which  see,  (360, 1159,  Jan.  31, 1859,  Phila.) 
Vinegar,  demijohns  containing,  (133.)  30 

requiring  35  grains  of  bicarbonate  of  potash  to 
neutralize  1  oz.  troy  thereof,*  (289,  S.  S.,  2988.) 
73/2  cts.  per  gal. 
stronger,  on  each  grain  in  excess  of  35,  re- 
quired to  neutralize,  must  pay  in  addition  to 
above,  (S.  S„  2988.)  1^  of  a  ct.  in  add. 

concentrated,  or  acetous  acid,  {see  "  Acid,  ace- 
tous.") 
essence  of,  when  dtbl.  as  an  acetic  acid,  and 

when  as  vinegar,  (S.  S.,  3964, 4213.) 
toilet,  (99.)  50 

wine-,  in  bottles,  dtbl.  by  the  gallon  under  289, 
(S.  S.,  1816.) 
Vinegars,  non-alcoholic  med.  preps.  +  +  +,  (93.)    25 
Vines,  all  +  +  +,  (760.)  Free. 

Violin  bows,  (469,  S.  S.,  4453.)  25 

cases,  wood,  impt.  separately,  (233,  S.  S.,  2427.)      35 
Violins,  (469.)  25 

small  and  cheap,  with  only  3  strings,  (469,  S.  S., 
5437.)  25 

Violin  strings,  gut  or  gut-cord,  (671.)  Free, 

gut,  covered  with  wire,  (469,  S.  S.,  2415.)  25 

silk  and  metal,  (469,  S.  S.,  4453.)  25 

tail-pieces,   bridges,   and    finger-boards,    (469, 
■     S.  S.,  4453.)  25 

Vises,  (216,  S.  S.,  3526.)  45 

Vitriol,  blue  or  Roman,  or  sulphate  of  copper,  (51 .) 

3  cts.  per  lb. 
green,  (52.)  1%  of  a  ct.  per  lb. 

white,  or  sulphate  of  zinc,  (92.)  25 

Volatile  oils,  (92.)  25 

Volute  cell  machines,  (475,  S.  S.,4122.)  35 

Vomic  nut,  (552.)  Free. 

W. 


WADDING,  cotton,  (324  a.) 

35 

paper,  (388.) 

15 

Wads,  gun-,  of  all  kinds,  (440.) 

35 

Wafers,  +  +  +,  (814.) 

Free. 

coverings  for  pills,  (837  &.,  S.  S.,  2506.) 

20 

medicated,  (93.) 

25 

proprietary  or  toilet,  (99.) 

50 

Wagon  blocks,  (222.) 

20 

boxes,  iron,  rough  castings,  (157.)    114  ct.  per  lb. 

prepared  for  use,  (210.)  45 

tongues,  sawed  only,  (222,  S.  S.,  2570.)  20 

Wagons,  sleighs,  harness,  ploughs,  and  other  im- 
plements brought  by  farmers  arriving  in  the 
U.  S.  from  foreign  countries  as  immigrants 
for  their  own  use,  the  same  having  been  used 
by  them  in  such  foreign  countries.  (815  a., 
and  notes.  May  5, 1869.)  Free. 

Waiters  or  salvers,  according  to  material. 


Per  ct. 
Walking-sticks  or  canes,  finished,  (409.)  35 

finished,  excepting  heads,  (409,  S.  S.,  4505.)  35 

same,  unfinished,  (409.)  20 

same,  uumfd.,  viz.,  reeds  or  other  sticks  and 
V  canes  in  the  rough,  or  no  further  mfd.  than 
cut  into  lengths  suitable  for,  (646,  812.)    Free, 
supplied  with  smoking-pjpe,  (476  a.,  S.  S.,  3692.)    70 
Walnut  lumber,  {se£  T.  D.,  43.) 
Walnuts,  all  kinds,  (303  b.)  3  cts.  per  lb. 

Wardrobes  for  dolls,  (425.)  35 

Ware,  China,    porcelain,  and  Parian,  and  other 
crockery,  {see  "Earthenware.") 
gilt,  plated  or  britannia,  (210.)  85 

japanned,  +  +  +,  (457.)  ^0 

Warehouse,  all  goods  in  at  the  date  on  which  the 
act  of  March  3, 1883,  took  effect,  to  be  subject 
only  to  the  rates  of  duty  provided  in  that  act, 
(854.) 
Warehouses,  bonded,  ports   containing,   (S.  S., 

3439,  see,  also,  post,  Pt.  IV.,  p.  78.) 
Warming-pans,  brass  or  tin,  (216.)  45 

copper,  (216.)  45 

Warps  and  warp-yarn,  cotton  (318) : 
value  not  over  25  cts  per  lb.,  (318  b.) 

10  cts.  per  lb. 
over  25,  and  not  over  40  cts.,  (318  c.) 

15  cts.  per  lb. 
over  40,  and  not  over  50  cts.,  (318  d.) 

20  cts.  per  lb. 
over  50,  an-i  not  over  60  cts.,  (318  e.) 

25  cts.  per  lb.      ' 
over  60,  and  not  over  70  cts.,  (318/.) 

33  cts.  per  lb. 
over  70,  and  not  over  80  cts.,  (318  g.) 

38  cts.  per  lb. 
over  80,  and  not  over  U,  (318  A.)  48  cts.  per  lb. 
over  U,  (318  i.)  50 

Wash  balls,  (9.)  .  15  cts.  per  lb. 

blue,  (479.)  20 

Washers,  wrought-iron  or  steel,  (162.)  2  cts.  per  lb. 
Washes,  tooth-,  (99.)  50 

Washing-crystals,  sal  soda,  (72.)    ^  of  a  ct.  per  lb. 

mf.  of  sal  soda  and  borax,  (837  b.,  S.  S.,  4123.)      20 
Wash-Usts,  printed,  (384.)  25 

Waste,  all  +  +  +,  (493.)  10 

bagging,  for  mf.  of  paper,  (754  a.)  Free. 

cotton,  (754  b.)  Free, 

flax-,  or  mill-,  fit  only  for  the  mf.  of  paper,  (754  a., 
S.  S.,  4464.)  Free, 

flocks,  or  shoddy,  of  wool,  (361.)     10  cts.  per  lb. 
fur,  (493,  T.  R.,  p.  590,  April  24, 1863,  N.  Y.,  S.  S., 

868.)  10 

jute-thread,  fit  only  for  mf.  of  paper,  (754,  S.  S., 
1836.)  Free, 

mica,  (742.)  Free, 

of  every  kind,  fit  only  for  making  paper,  (754.) 

Free. 

rope,  fit  only  for  making  paper,  (754.)         Free. 

silk,  (785,  S.  S.,  3752.)  Free. 

woollen,  (361.)  10  cts.  per  lb. 

Watch  cases,t  silver,  as  parts  of  watches,  (494, 

Oct.  29, 1860,  Boston,  S.  S.,  1248 )  25 


*  Vinegar  of  less  than  the  standard  strength  is  subject  to  duty  as  if  of  the  standard  strength,  (S.  S.,  2988.) 
For  the  mode  of  testing  the  strength  see  S.  S.,  3136. 

t  The  importation  of  foreign  watches,  watch  cases,  watch  movements,  and  parts  of  watches,  simulating 
domestic  trade-marks,  prohibited,  (844.)    Watches  of  foreign  mf.  sent  to  Europe  for  repairs  are  subject  to 


duty  on  reimportation,  (S.  S.,  2631.) 
Watch-pins,  classified  as  "  parts  of  watches,"  under  494,  (S.  S.,  2720.) 


SCHEDULE  OF  DUTIES. 


103 


Per  ct. 
Watch  chains,  of  gold  or  silver,  (459,  S.  S.,  496.)        25 
German  silver,  (216,  S.  S.,  3174.)  45 

steel,  (216.  S.  S.,  3169.)  45 

toy,  of  brass,  (425,  S.  S.,  3208.)  35 

crystals,  glass,  (!-»-,  S.  S.,  1899.)  l/fl/  2ib 

dials,  all,  (494,  S.  S.,  2807.)  25 

guards,  of  human  hair,  (442,  S.  S.,  1603.)  35 

or  chains,  silk,  (383.)  50 

small  medallions  for,  of  steel,  (216,  S.  S., 
5146.)  45 

hands,  and  chain  hooks,  as  watch  materials 
and  unfinished  parts  of  watches,  (494,  Oct.  26, 
1857,  Boston,  S.  S.,  1248.)  25 

jewels,  (480,  S.  S.,  3163.)  10 

keys,  gilt,  with  iron  or  steel  pipes,  (210,  S.  S., 
1460.)  35 

iron,  steel,  or  brass,  (216.)  45 

if  jewelry,  real  or  mock,  (459,  S.  S.,  5103.)  25 

all  others  according  to  material, 
materials  and  parts  of  watches,*  (494,  S.  S.,  1258, 

1899.)  ■  25 

movements,*  as  finished  parts  of  watches,  (494, 
Oct.  26, 1857,  N.  Y.,  also  Oct.  26,  1857,  Boston, 
S.  S.,  1248.)  25 

Watches,  gold  and  silver,*  (494.)  25 

all  others,  (494.)*  25 

Water,  ammonia-,  (34.)  20 

-color  paintings,  (470  a.)  30 

colors,  +  +  +,  (87.)  25 

for  painting  china,  (87,  S.  S.,  3447.)  25 

distilled,  (92.)  25 

flues,  wrought-iron  or^teel,  other  than  boiler-, 
(170.)  2%cts.perlb. 

fowls,  living,  (653.)  Free, 

-proof  cloth,  -r  +  +,  (340.)  40 

tubes,  wrought-iron  or  steel,  other  than  boiler,- 
(170.)  1M  cts.  per  lb. 

Waters,  mineral  all  not  artificial,  (622.)  Free, 

artificial,  or  imitations  of  natural,  (38.)  30 

med.  preps.,  non-alcoholic,  -f  +  +,(92.)  25 

proprietary  preps.,  (99.)  50 

toilet.  (99.)  50 

Wax,  bay  or  myrtle,  (592.)  Free, 

beads,  (396.)  50 

bees-,  bleached  or  not,  (2.)  20 

Brazilian,  vegetable,  (592,  S.  S.,  2225.)  Free, 

candles  and  tapers,  (408.)  20 

Chinese,  vegetable,  (592.)  Free, 

figures  permanently  fixed  in  wood  cases  with 
glass  fronts,  according  to  mat.  of  ch.  val.,  (823, 
S.  S.,  4811.) 
flowers,  if  for  millinery  use,  (429  &.)  50 

for  other  uses,  (837  6.)  20 

fossil,  or  "  Ceresia,"  (592,  S.  S.,  2703.)  Free. 

Japanese,  vegetable,  (592,  S.  S.,  2225.)  Free, 

mfs.  of,  +  -f  +,  (837  6.)  20 

matches,  cotton,  wax,  and  paper,  (324  a.,  S.  S., 

59x)  35 

sealing,  (485.)  20 

shoemakers',  (837  6.)  20 

Wearing  apparel  in  actual  use  of  persons  arriv- 
ing in  the  U.  S.,  (815.)  Free, 
cotton,  except  knit  goods,  (324  a.)  35 
linen,  (336.)                                                                  40 


Per  ct. 
Wearing  apparel  {comiinned) : 
outside  garments  for  ladies'  and  children's  ap- 
parel, wholly  or  in  part  of  wool,  wstd.,  or 
hair,  except  knit  goods,  (367.) 

45  cts.  per  lb.  and    40 
wholly  or  in  part  of  wool,  wstd.,  or  hair,  except 
outside  garments  for  ladies    and   children, 
and  knit  goods,  (366.) 

40  cts.  per  lb.  and    35 
Web,  suspender-,  (see  "  Suspenders.") 
Webbing,  cotton,  (324  a.,  495.)  35 

Webbing,  flax,  hemp,  or  any  other  mat.,  +  -f-  +, 
(495.)  35 

silk,  (495,  S.  S.,  4220.)  35 

wholly  or  ptly.  of  wool,  wstd.,  or  hair,  (368.) 

30  cts.  per  lb.  and    50 
wool,  cotton  and  rubber,  (368,  S.  S.,  3727.) 

30  cts.  per  lb.  and    50 
Wedges,  iron  or  steel,  (165.)  2^  cts.  per  lb. 

Wedgewood  ware,  earthenware,  which  see. 
Weed,  sea-,  for  beds  and  mattresses,  (744.)     Free. 
+  +  +,  (777.)  Free. 

Weeds,  med.,  not  edible,  or.,  (636.)  Free. 

not  cr.,  (94.)  10 

Weichsel  sticks  of  lengths  fit  for  umbrella  han- 
dles, (812,  S.  S. ,  4345.)  Free. 
sticks  5  to  18  ins.  long,  (234,  S.  S.,  4263.)  20 
Weighing  charges,  (see  S.  S.,  5385.) 
Weighing  fees,  none  on  potatoes,  (S.  S.,  3165.) 
fees,  on  goods  exp.  from  constructive  w.  h.,  (S. 
S.,  5013.) 
Weight,  invoice-,  of  ostrich  feathers,  rules  for, 

(S.  S.,  3455.) 
Weights,  according  to  material. 
Weld,  cr.,  for  dyes,  (509.)  Free. 

Wet  blue,  (87.)  25 

Whalebone,  all,  of  American  fisheries,  (749.) 

Free, 
all  unmfd.,  of  foreign  fisheries,  (816.)  Free. 
bonnets,  hats,  or  hoods  of,  (400.)  30 

braids,  plaits,  flats,  and  trimmings  for,  (448.)       20 
mfs.  of,  +  +  +,  (395.)  30 

Whale  oil,  (92.)  25 

Wharton's  ervalenta,  (99,  S.  S.,  3039.)  50 

Wharves,  timber  for,  (217.)  20 

Wheat,  seed,  or  other,  (259,  and  Pt.  I.,  1881,  S.  S., 
2227.)  20  cts.  per  bush,  of  60  lbs. 

flour,  (268.)  20 

Wheel-hubs,  rough-hewn,  or  sawed  only,  (222.)        20 
wholly  or  ptly.  mfd.,  (233.)  35 

Wheels,  and  wheel  tires,  railway-  of  steel,  (179  a.) 

2J^  cts.  per  lb. 
Whetstones,  (720.)  Free. 

emery-,  (837  h.,  S.  S.,  2079.)  20 

Whipgut,  unmfd.,  (672.)  Free. 

Whips,  according  to  material. 
Whiskey,  (311  n.)  82  per  pf.  gal. 

Whistles,  dog-,  or  call-,  dtbl.  according  to  mate- 
rial, (S.  S.,  2985.) 
for  children,  as  children's  toys,  (425,  S.  S.,  1821.)    35 
Whistling  dolls,  of  rubber,  (425,  S.  S.,  4832.)  35 

White  chalk,  unmfd.,  (611.)  Free. 

enamel,  for  mfg.  watch-faces,  (143,  S.  S.,  1612.)      45 
White.,  enamelled-,  satin-,  and  lime-,  (87.)  25 


*  The  importation  of  foreign  watches,  watch  cases,  watch  movements,  and  parts  of  watches,  simulating 
domestic  trade-marks,  prohibited,  (844.)  Watches  of  foreign  mf.  sent  to  Europe  for  repairs  are  subject  to 
duty  on  reimportation,  (S.  S.,  2631.) 

Watch-pins,  classified  as  "  parts  of  watches,"  under  594,  (S.  S.,  2720.) 


104 


SCHEDULE  OF  DUTIES. 


Per  ct. 
White,  Paris-,  (45.) 

dry.  )4.  ct-  per  lb. 

ground  in  oil.  1  ct.  per  lb. 

fox  skins,  undressed,  (706,  S.  S.,  437.)  Free. 


3  cts.  per  lb. 
3  cts.  per  lb. 


y^  ct.  per  lb. 
1  ct.  per  lb. 


lead,  dry  or  in  pulp,  (55.) 

ground  or  mixed  in  oil,  (56.) 
metal  leaf,  (216,  S.  S.,  2906.) 
stone,  cr.  min.,  (215.) 
vitriol,  or  sulphate  of  zinc,  (92.) 
Whiting,  (45,)  dry. 

ground  in  oil. 
Wicks,  and  wicking  cotton,  (324  a.) 
Wigs,  human  hair,  (444,  S.  S.,  1366, 1539.) 

springs  for,  (216.) 
Willow  mfs.,  (395.) 
hats,  bonnets,  or  hoods,  (400.) 
sheets  and  squares  for  hats,  bonnets,  and  hoods, 

(448.) 
prep,  for  basketmakers'  use,  (471.) 
split  for  coopers'  use,  (837  b.) 
Window  curtains,  cotton  lace,  (325.) 
Window  glass,  (see  "Glass.") 
Wine  casks,  other  than  ordinary,  are  dutiable, 
(S.  S.,  1346.) 
casks,  refilling  and  stamping,  (S.  S.,  4281.) 
Wine  lees,  crystallized,  or  lees  crystals,  (31,  S.  S., 
2489.)  4  cts.  per  lb. 

Wines,  champagne,  and  all  other  sparkling  in 
bottles,  of  not  over  ]4  pint  each,  (307  c.) 

$1.75  per  doz. 

same,  in  bottles  of  over  ]4  pi^t,  and  not  over  1 

pint  each,  (307  6.)  $3.50  per  doz. 

same,  in  bottles  of  over  1  pint,  and  not  oyer  1 

quart  each,  (307  a.)  $7  per  doz. 

same,  in  bottles  of  over  1  quart  each,  (307  d ) 

$7  per  doz.  and  $2.25  per  gal.  on  excess. 

still,  in  casks,  (308  a.)  50  cts.  per  gal. 

same,  in  bottles,  per  case  of  1  doz.  bottles,  each 

containing  over  1  pint,  and  not  over  1  quart, 

or  of  24  bottles,  each  containing  not  over  1 

pint,  (308  h.)  $1.60  per  case. 

any  excess  over  these  quantities  in  such  bottles 

subject  to  a  duty  of  five  cents  for  each  pint  or 

fraction  thereof  so  in  excess,  (308  c;  see  rules 

for  estimating  excess,  S.  S.,  4060.) 

but  there  is  no  separate  or  additional  duty  on 

bottles  containing  still  wines,  (308  d.) 
all  wines  containing  over  24  per  ct.  of  alcohol 

to  be  forfeited,  (308  e.) 
no  allowance  for  breakage,  leakage,  or  damage 
on  wines,  liquors,  cordials,  or  dist.    spirits, 
(308/.) 
"  spumante,"  or  foaming,  same  as  sparkling, 

(S.  S.,  2367.) 
vermuth,  duty   as  on  still  wines,  (309,  S.  S., 

1585,  2367.) 
all  wines,  brandy,  or  other  spirituous  liquors 
in  bottles  must  be  packed  in  packages  con- 
taining not  less  than  1  dozen  bottles  in  each 
package,  (310.) 
all  such  bottles,  excepting  those  containing 
still  wines,  must  pay  an  additional  duty  (310.) 
of  S  cts.  for  each  bottle. 

Chinese,  so-called,  (311  a.,  S.  S.,  1987.) 

$2  per  pf.  gal. 
medicated,  containing  over  50  per  ct.  of  alco- 
hol, (311,  S.  S.,  5357.)  $2  per  pf.  gal. 
medicated,  +  +  +,  (118.)  50  cts.  per  lb. 
Wings,  of  gold,  silver,  or  other  metal,  (427.) 


25 


Per  ct. 
Wire,  annealed  iron,  ac  other  wire  of  iron, 
binding,  for  saddlery,  rolled  and  flattened,  or 

other,  (415.)  35 

brass,  (216.)  45 

copper,  (216.)  45 

gilt,  plated,  or  silvered,  (210.)  35 

gold,  silver,  or  platinum,  (216.)  45 

platinum,  as  part  of  apparatus  for  chemical 
uses,  (763.)  Free, 

cloths,  or  nettings  of  iron  or  steel  wire,  made  in 
meshes  of  any  form,  pay  the  same  rates  as 
the  wires  of  which  they  are  made,  and  (182  d.) 
2  cts.  per  lb.  in  add. 

Wire,  Iron  or  Steel,  Duty  per  lb.  as  fellows  (182  a) : 


§ 

a 

M 

ll 

■t.3 

c 

PL. 

in 

m^t 

1 

^ 

a|^^ 

No.Sw.g. 

No.ldw.g. 

13^  ct. 

2      cts. 

53^  cts. 

«  10    " 

«  ig    .< 

2    cts. 

2^     " 

6       " 

«  16    " 

"  26    " 

2K" 

3 

&%  •• 

"  26    " 

3      " 

3>^     " 

7       " 

no  article  made  of  iron  or  steel  wire,  or  of 
which  iron  or  steel  wire  is  the  comp.  mat.  of 
ch.  val.,  shall  pay  a  less  rate  of  duty  than  the 
wire  of  which  it  is  Avhollyor  in  part  made. 

nails,  iron  or  steel,  (168.)  4  cts.  per  lb. 

rods,  iron  or  steel,  round,  in  coils  and  loops,  for 
mf.  of  rivets,  screws,  nails,  and  fences,  not 
lighter  than  No.  5,  wire  gauge,  val.  at  not  over 
33^  cts.  per  lb.,  (180  a.)  ^%  of  a  ct.  per  lb. 

the  same,  if  galvanized,  pays  the  above  rate, 

and  (182  e.)  y^  ct.  per  lb.  in  add. 

making  a  total  of  1^  ct.  per  lb. 

iron  or  steel,  flat,  with  longitudinal  ribs  for  the 
mf.  of  fencing,  (180  6.)  1%  of  a  ct.  per  lb. 

ribbon,  of  strands  of  iron  wire,  covered  with 
cotton  and  united  by  a  cotton  web,  (216,  823, 
S.  S.,  1451.) 

rope,  and 

strand,  pay  in  addition  to  the  rates  on  the  wire 
of  which  they  are  made,  as  follows,  to  wit: 
iron,  (182/.)  1  ct.  per  lb.  in  add. 

steel,  (182  g)  2  cts.  per  lb.  in  add. 

square,  of  iron  or  steel,  to  make  stretchers  for 
umbrellas,  parasols,  and  sunshades,  cut  into 
pieces  not  exceeding  the  length  therefor, 
(491  a.) 

telegraph  cable,  copper,  (216,  S.  S.,  1677.) 
Witherite,  or  carbonate  of  baryta,  (603.)       Free. 
Woad,  weld,  or  pastel,  crude  dye,  (509.)         Free. 
Women's  and   children's   apparel— cloaks,  dol- 
mans, jackets,  talmas,  ulsters,  or  other  out- 
side garments  for,  and  goods  of  like  descrip- 
tion, or  used  for  like  pps.,  wholly  or  partly  of 
wool,  worsted,  or  hair,  except  knit  goods,  (367.) 
45  cts.  per  lb.  and 

and  children's  dress-goods,  coat-linings,  Italian 
cloths,  and  goods  of  like  description,  ptly.  of 
wool,  worsted,  or  the  hair  of  the  alpaca,  goat, 
or  other  animals  as  follows : 

1.  Those  composed  w;/io//2/ of  either  of  these  ma- 


45 


40 


SCHEDULE  OF  DUTIES. 


105 


Perct 

Women's  and  children's  apparel  {continued) : 
terials  or  of  a  mixture    of  these  exclusively, 
all  values,  (365  d.)  9  cts.  per  sq.  yd.  and    4C 

2.  T^e  same,  having  selvedges  made  wholly  or 
partly  of  other  materials,  (365  c.) 

9  cts.  per  sq.  yd.  and 

3.  Those  composed  in  part  of  other  materials, 
val.  not  over  20  cts.  per  sq.  yd.,  (365  b.) 

5  cts.  per  sq.  yd.  and 
val.  over  20  cts.,  (365  c.)    7  cts.  per  sq.  yd.  and 

4.  All  of  the  above  descriptions  of  goods,  with 
threads  of  other  materials  than  wool,  wstd., 
or  animal  hair  introduced  for  the  purpose  of 
changing  the  classification,  (365  e.) 

9  cts.  per  sq.  yd.  and 

5.  All*  of  the  above  weighing  over  4  oz.  per  sq. 
yd.,  (365/.)  35  cts.  per  lb.  and 

Wood  ashes,  and  lye  of,  (593.)  Free. 

Wooden  molds  or  cores  for  dress  ornaments,  as 

mfs.  of  wood  +  +,  (233,  Oct.  18, 1864,  Boston.) 

Wood,  fire,  (698.)  Free. 

cedar  fence  posts  and  telegraph  poles,  unmfd., 
other  than  round,  (234,  ?.  S.,  90.) 
logs  and  posts,  round  and  unmf.,  (734,  S.  S., 
841, 1412.)  Free. 

handle-bolts,  mfd.  or  not,  (782,  S.  S.,  1540.)    Free. 

for  heading  staves,  (222  or  234,  S.  S.,  3863.) 

hoop  timber,  rough,  (222  or  234,  S.  S.,  3035.) 

hop-poles  of,  unmfd.,  (722,  S.  S.,  5105.)         Free. 

lake,  (87.) 

logs,  and  round  unmfd.  timber,  +  +  +,  ship- 
planking,  and  ship-timber,  (734.)  Free. 

logs,  rafts  of,  (734,  S.  S.,  841.)  Free. 

piling,  consisting  of  rough  logs  with  bark  on, 
(734,  S.  S.,  901.^  Free. 

refuse  spruce  timber  for  mf.  of  paper,  (817,  S.S., 
3769.)  .;         Free. 

spiles  for  wharves,  other  than  rough  or  round, 
(217.) 

telegraph  poles,  with  or  without  the  bark,  as 
round  unmfd.  timber,  (734,  S.  S.,  1595.)    Free. 
Wood,  mfs.  of,  the  following: 

all  mfs.  of  cabinet  woods  +  -|-,  (232.) 

all  mfs.  of  other  woods  -I-  +  +,  (233.) 

casks  and  barrels,  empty,  -f  -f  -h,  (231.) 

cedar  boards,  f  .r  making  cigar  boxes,  (not  cab- 
inet wood,)  classified  as  common  lumber,  (S. 
S.,  90,  562.) 

chessmen,  (233.) 

clapboards,  rough-hewn  or  sawed  only,  pine 
or  spruce,  per  1000  pieces  of  4  feet  long,  or  4000 
lineal  feet,  (S.  S.,  1265,t)  viz. : 


40 


35 


35 


20 


35 


Per  ct. 

Wood,  clap-boards,  pine.  (227.)  82  per  M. 

spruce,  (228.)  $1.50  per  M, 

all  other  rough-hewn  or  sawed  only,  (222.)      20 
when  planed  or  finished,  all  the  above  are 
subject  to  the  additional  duty  prescribed 
for  planed  or  finished  lumber  by  219  b., 
220  and  221,  (S.  S.,  1265, 1870;  see,  also,  T. 
D.,  24.) 
cribs  of  logs  and  planks  fastened  with  iron- 
bolts  and  to  be  sunk  for  building  piers,  (233, 
S.  S.,  5242.) 
headings  of  barrels,  casks,  etc.,  as  mfs.  of  wood, 

+  4-  +,  under  233,  (T.  R.,  p.  592.) 
headings,  unmfd.,  except  being  sawed  or  split 
into  sizes  convenient  for  mf.,  as  wood  unmfd., 
under  234,  (S.  S.,  1633.) 
hogsheads,  as  casks,  (231.) 
hoops,  (233,  T.  R.,  p.  592.) 
hubs   for   wheels,   posts,   last-blocks,   wagon- 
blocks,  oar-blacks,    gun-blocks,    heading- 
blocks,  and  all   like   blocks    and   sticks, 
rough-hewn  or  sawed  only,  (222.)  20 

mfd.,  (233,  T.  R.,  p.  502.)  35 

lasts,  finished  or  rough,  (233,  T.  R.,  p.  592.)  35 

laths,  per  1000  pieces,  (225.)  15  cts. 

lumber,  viz. :  sawed  boards,  planks,  deals,  and 
other  lumber,  of  hemlock,  white-wood,  syc- 
amore and  bass-wood,  (219  a.) 

SI  per  1000  ft.  board  measure.^ 
all  other  articles  of,  sawed,  (219  a.) 

$2  per  1000  ft.  board  measure, 
of  any  sort,  if  planed  or  finished,  in  add.  to 
the  above  rates,  must  pay  for  each  side  so 
planed  or  finished,  (219  b.)} 

50  cts.  per  1000  ft.  board  measure. 

if  planed  on  one   side,  and   tongued   and 

grooved,  (220.)  %\  per  1000  ft.  board  measure. 

if  planed  on  two  sides,  and  tongued  and 

grooved,  (221.) 

$1.50  per  1000  ft.  board  measure, 
for  vessels,  (see  834  and  835.) 
edges  only  planed,  not  dtbl.  as  planed  or  fin- 
ished, (S.  S.,  4709.) 
hickory,  of  lengths  and  shapes  for  general 
use,  (219  a.,  S.  S.,  4871.) 

$2  per  1000  ft.  board  measure, 
pine,  sawed  of  various  sizes  for  sash-stock,  as 

wood,  unmfd.  under  234,  (S.  S.,  5599.)  20 

pickets,  palings,  and  slaths,  rough,  (224.)  20 

mfd..  (233,  T.  R.,  p.  592,  S.  S..  2045.)  35 

pulp  for  paper,  dried  in  sheets,  (393,  S.  S.,  1053.)    10 

rafts  of  logs,  {see  above,  "Wood  logs,"  etc.) 


*  I  do  not  feel  quite  certain  that  this  provision,  in  the  connection  in  which  it  now  stands  in  the  law, 
covers  any  other  than  so-called  "  all  wool"  goods.  But  as  it  embraced  mixed  goods  in  the  former  law, 
Congress  probably  did  not  intend  to  change  its  effect  in  the  new.— Elitor. 
t  '*One  thousand  pieces,  of  four  feet  each  in  length,  or  four  thousand  lineal  feet,  constitute  the  'thous- 
nd' mentioned  in  the  statutes.  When  clapboards  are  planed  and  finished,  an  additional  duty  of  fifty 
ints  per  thous'and  feet,  board  measure,  for  each  side  which  may  be  so  planed  and  dressed,  shall  be* assessed 
lereon,"  (S.  S.,  1265.) 

t  "  The  term  '  board  measure,'  as  applied  to  lumber,  is  synonymous  with  '  inch  measure ; '  and  as  the  law 
)rescribes  certain  rates  of  duty  on  sawed  lumber  by  the  thousand  feet,  boarrf  measure,  SiW  such  lumber, 
vhether  under  or  over  one  inch  in  thickness,  should  be  reduced  to  inch  measure  for  the  purpose  of  such 
s.sessment  of  duty,"  (S.  S.,  1770.) 
The  Department  has  directed  the  use  of  the  following  table  in  measuring  lumber,  (S.  S.,  5379,  5402.) 

If  V^  inch  and  less  than  %  inch,  as  U  inch. 

If  %  inch  and  less  than  ^A  inch,  as  ^inch. 

If  %  inch  and  less  than  %^inch,  as  %  inch. 

If  %  inch  and  less  than  l\<  inch,  as  1  inch. 

If  1'4  inch  and  less  than  1^^  inch,  as  IV^  inch. 

If  11^  inch  or  over,  in  the  same  manner,  by  V^  inch  variations, 
g  This  additional  duty  for  planing,  etc.,  is  to  he  collected  only  when  the  sides  are  planed,  and  not  when 
^e  edges  merely  are  planed  or  finished,  (S.  S.,  4709.) 


106 


SCHEDULE  OF  DUTIES. 


Per  ct. 

Wood,  railroad-ties  of,  (769.)  Free, 

shingle-bolts,  (781.)  Free, 

shingles,  (226.)  85  cts,  per  M. 

under  ordinary  size,  not  dtbl.  by  measure- 
ment, (S.  S.,  3699.) 
sawed  with  planed  edges,  mfd.  in  N.  Bruns- 
wick from  Maine  timber,  not  free  under 
829-830,  (S.  S.,  3790.) 
ship-  or  boat-knees,  as  "  Ship-timber,"  (734.) 

Free, 
planking,  (734.)*  Free, 

defined,  (S.  S.,  4012,  4347.) 
or  planks, including  "wales,"  "thickstuff," 
"  bottom  planks,"  etc.,  (734,  S.  S.,  3602.) 

Free, 
planks,  with  squared  edges,  (734,  S.  S.,  4347.) 

Free. 

timber,  (734.)t  Free. 

squared,  (734,  S.  S.,  3602.)  Free. 

shooks,  packing-box  and  sugar-box,  of  wood, 

+  +  +,  (231.)  30 

Other  of  wood,  (233,  S.  S.,  578;  but  see,  also,  S. 

S..  3694.)  35 

domestic-  returned  as  barrels  or  boxes  filled 
with  foreign  products  under  regs.,  (649  a.) 

Free, 
spars,  (217.)  20 

spokes  for  wheels,  (233,  T.R.,  p.  592.)  35 

stave-  and  heading-bolts,  (761.)  Free. 

staves  of  all  kinds,  (223.)  10 

tar,  (79.)  10 

timber,  hewn.J  +  -|-  -!-,  (217.)  20 

sawed  for  wagon  tongues,  (222  or  234,  S.  S., 

2570.)  20 

squared  or  sided,  -f  -f  -i-,  (218.) 

1  ct.  per  cubic  ft. 
used  in  building  wharves,  (217.)  20 

•unmfd.,  +  ++,  (234.)  20 

Wood's  patent  dry  or  boiler  felt,  (445,  Aug.  25, 

1857,  Bait.)  30 

Woods,  bar,  cr,,  in  sticks,  (636.)  Free. 

box,  (1798.)  Free. 

Brazil  and  brazilletto,  or.,  in  sticks,  (636.) 

Free, 
cabinet,  all  unmfd.,  (818.)  Free. 

mfs.  of,  -f  -I-  -I-.  (232.)  35 

campeachy,  cr.,  in  sticks,  (636.)  Free, 

camwood,  cr.,  in  sticks,  (636.)  Free, 

cedar,  (818.)  Free. 

Spanish,  so-called,  (not  cabinet  wood,)  (231.)      20 
dye,  cr.,  in  sticks,  (636.)  Free. 

ground  or  more  advanced  than  cr.,  (94.)  10 

ebony,  (818.)  Free, 

green,  cr.,  in  sticks,  (636,  Oct.  30,1857,  Bait.) 

Free. 


fustic,  cr.,  in  sticks,  (636.) 
granadilla,  (818.) 
lance,  (818.) 
lignumvitee,  (818.) 
log,  cr.,  in  sticks,  (636.) 
mahogany,  (818.) 


Per  ct. 

Free. 
Free. 
Free. 
Free. 
Free. 
Free. 


mfs.,  +  +  +,  of  cedar-wood,  granadilla,  ebony, 
mahogany,  rose-wood,  and  satin-wood,  (232.)    35 

Nicaragua,  cr.,  in  sticks,  (636.)  Free. 

poplar  and  other,  for  making  paper,  (817.) 

Free. 

quassia,  cr.,  (636.)  Free, 

not  cr.,  (94.)  10 

red,  (818.)  Free. 

red  Sanders,  sandal,  or  saunders,  (818.)       Free. 

rose,  (818.)  Free. 

satin,  (818.)  Free. 

used  expressly  for  dyeing,  cr.,  (636.)  Free, 

not  cr.,  (94.)  10 

Wool,  unmfd.,  unscoured,  and  unwashed,  as  fol- 
lows, to  wit  (352  to  360.) : 

all  " Class  1,"  or  clothing  wools,  viz.:  merino, 
mestiza,  metz,  metis,  or  other  wools  of  any 
merino  blood;  down  clothing  wools,  and 
wools  of  like  character  with  any  of  the  above, 
(including  all  wools  not  described  or  desig- 
nated in  classes  II.  and  III.,)  the  value  of 
which  at  the  last  port  or  place  whence 
exported  to  the  U.  S.,  excluding  charges  in 
such  port,  shall  be  30  cts.  or  less  per  lb.,  (357  a.) 
10  cts.  per  lb. 

the  same,  of  greater  value,  (357  6.) 

12  cts.  per  lb. 

all  "Class  2,"  or  combing  wools,  viz.:  Leices- 
ter, Cotswold,  Lincolnshire,  down  combing 
Canada  long  wools,  or  other  like  combing 
wools  of  English  blood,  usually  known  by 
these  terms,  and  all  hair  of  the  alpaca,  goat, 
or  other  like  animals,  the  value  of  which  at 
the  last  port  or  place  whence  exported  to  the 
U.  S.,  excluding  charges  in  such  port,  shall 
be  30  cts.  or  less  per  lb.,  (358  a.) 

10  cts.  per  lb. 

the  same,  of  greater  value,  (358  b.) 

12  cts.  per  lb. 

all  "  Class  3,"  or  carpet  and  similar  wools,  such 
as  Donskoi,  native  South  American,  Cor- 
dova,§  Valparaiso,  native  Smyrna,  and  others 
of  like  character,  the  value  of  which  at  the 
last  port  or  place  whence  exported  to  the  U. 
S.,  excluding  charges  in  such  port,  shall  be  12 
cts.  or  less  per  lb.,||  (359  a..  S.  S.,  3007.) 

2]4  cts.  per  lb. 

the  same,  of  greater  value,  (359  6.) 

5  cts.  per  lb. 


*  "The  term  'ship-planking'  is  understood  by  the  Department  to  be  synonymous  with  the  term  'ship 
planks,'  and  to  refer  to  broad  pieces  of  sawed  lumber,  diti'ering  from  a  board  only  in  being  of  greater  tliick- 
ness,  used  ;n  the  construction  of  ships,  and  bearing  diflerent  names,  according  to  the  part  of  the  ship  Avhere 
applied,  such  as  '  wales,' '  thickstuff,'  '  bottom  planks,'  etc.,"  (S.  S.,  3602,  4347.) 

t  "  The  term  '  ship-timber,' "  (in  7.34.)  "  includes  only  such  timber  as  is  evidently  to  be  used  for  the  frame 
or  keel  of  a  vessel  or  its  masts  and  spars,"  (S.  S.,  1655.) 

X  Timber  squared  or  sided  by  hewing  (not  sawed)  dtbl.  under  218  at  1  ct.  per  cubic  ft.  Timber  hewn  ac- 
cording to  natural  taper  of  the  tree,  and  all  unsquared  hewn  timber  under  217,  at  20  per  cent,  ad  val.,  (S.  S., 
2406.) 

All  sawed  timber  as  sawed  lumber  under  219  a.,  (S.  S.,  2431.) 

"  Where  timber  is  hewn  ^recording  to  the  natural  taper  of  the  tree,  and  is  not  known  in  a  commercial 
sense  as  squared,  it  should  be  considered  as  '  timber  hewn,'  and  dutiable  at  20  per  ct.,"  (S.  S.,  2406.) 

§  See  S.  S.,  84,  as  to  inclusion  of  the  packing  or  baling  of  Cordova  wool  in  hide  covers,  in  ascertaining  the 
dutiable  value. 

U  See  Ft.  I.,  1870,  and  S.  S.,  2474,  2730,  2820,  2935,  and  2940. 


SCHEDULE  OF  DUTIES. 


107 


Per  ct. 

Wool  (continued) : 
rates  to  be  doublM  on  any  of  the  above  wools 
or  hair,  when  the  same  are  not  impt.  in  the 
ordinary  condition,  or  are  changed  to  evade 
the  duty,  or  reduced  in  value  by  the  admix- 
ture of  dirt  or  other  foreign  substance.    Also 
on  wool  of  first  class,  if  washed ;  and  to  be 
trebled  on  wool  of  all  classes  if  scoured,* 
(3-)6,S.S.,  457,  2529.) 
noils,  short  pieces  or  knots  of  wool,  classified 
as  wool  and  not  as  "  wool  waste,"  (S.  S.,  379, 
9G1.) 
same,  fine,  impt.  in  tbe  oily  state,  dtbl.  under 

357  a.,  (S.  S.,  1404;  but  see  also  below.)t 
same,  of  coarse  wool,  classified  as  3d  class,  (S.  S., 

1404.) 
allowance  in  weight  for  moisture,  (S.  S.,  3454.) 
dtbl.  value,  how  determined,  (S.  S.,  4121  and 

5628.) 
duty  cannot  be  on  less  than  entered   value, 
(1862,  S.  S.,  3171.) 
Wools,  decrease  in  weight  on  voyage  considered, 
(S.  S.,  4528.) 
market  value,  (S.  S.,  84,  457,  641,3449,  3465, 3471.) 
on  the  skin,"!:  the  same  rates  as  on  other  wools 
(360.);  see  also  table  of  percentage  weight, 
post,  page  17,  of  Pt.  IV.) 
"  pickings,"  (358  a.,  S.  S.,  135.)         10  cts.  per  lb. 
Wool-skins  from  Hawaiia,  W.  dtbl.,  (S.  S.,  3^114.) 
"Wool-tops,"  dtbl.  at  double  the  rates  of  scoured 

W.,  (356  a.,  S.  S.,  4777.) 
Woollen  rags,  flocks,  mungo,  shoddy,  and  waste, 
(361.)  10  cts.  per  lb. 

Woollens  and  Manufactures  of  Wool,  viz. :? 
all  manufactures,  wholly  or  ptly.  of  wool  of 
every  description,  -t-  -h  -f ,  (362.) 
val.  not  over  86  cts.  per  lb. 

35  cts,  per  lb.  and    35 
val.  over  80  cts.  35  cts.  per  lb.  and    40 

balmoral  skirts  or  skirting,  and  goods  of  like 
description,  or  used  for  like  pps.,  wholly  or 
ptly.  of  wool,  wstd.,  or  hair,  made  up  or  mfd., 
exc.  knit  goods,  (366.) 

40  cts.  per  lb.  and    35 
balmorals, 
blankets, 
flannels, 
knit-goods,  II 

knitting-frames,  all  goods  made  on.||  and 
yarns,  woollen  and  wstd.,  composed  wholly  or 
ptly.  of  wool,  wstd.,  or  animal  hair. 


Per  ct. 
Woollens  (continued) : 

also  all  other    mfs.    of  every   description, 
-|-  -j-   +,  comp.  wholly  or  in  part  of  wstd., 
or  animal  hair,  and  Tiot  part  wool,  (303  a.) 
val.  not  over  30  cts.  per  lb.,  (363  b.  and  /.) 

10  cts.  per  lb.  and    35 
val.  over  30  and  not  over  40  cts., (363  c.  and/.) 

12  cts.  per  lb.  and    35 
val.  over  40,  and  not  over  60  cts.,  (363  d.  and/.) 

18  cts.  per  lb.  and    35 
val.  over  60,  and  not  over  80  cts.,  (363  e  and/.) 

24  cts.  per  lb.  and    35 
val.  over  80  cts.  per  lb.,  (363  g.) 

35  cts.  per  lb.  and    40 
bands  set  with  bells,  as  mfs.  of  W.,  +  +  +,  un- 
der 362,  (S.  S.,  3195.) 
bedsides,  made  of  portions  of  carpets  or  carpet- 
ings,  are  subject  to  the  rates  of  duty  imposed 
on  like  carpets  and  carpetings,  (378  c.) 
beltings,  bindings,   braids,  buttons,  or  barrel 
buttons,  or  buttons  of  other  forms  for  tassels 
or  ornaments  wholly  or  ptly.  of  wool,  wstd., 
or  mohair,  (368.)  30  cts.  per  lb.  and    50 

belts,  endless,  or  felts,  for  paper  or  printing 

machines,  (379  )  20  cts.  per  lb.  and    30 

blankets,  same  duty  as  above  on  balmorals. 
braids,  etc.,  the  following, to  wit- 
beltings, 
bindings, 
braces, 
braids, 
buttons, 
buttons,  barrel-, 

buttons  of  other  forms  for  tassels  or  orna- 
ments, 
cords, 

cords  and  tassels, 
dress  trimmings, 
fringes, 
galloons, 
gimps, 
gorings, 
head  nets, 
suspenders,  and 
webbings, 
wrought  by  hand  or  braided  by  machinery, 
made  of  wool,  wstd.,  or  animal  hair,  orof 
which  these  or  either  of  them  is  a  compo- 
nent material,  (368.)       30  cts.  per  lb.  and    50 
bunion  or  corn  plasters,  proprietary,  (99.)  50 

same,  not  proprietary,  (93.)  25 


*  Section  2912,  of  the  Rev.  Stat.,  (Pt.  1. 1874,)  still  in  force,  provides  that  "  when  wool  of  different  qualities 
is  imported  in  the  same  bale,  bag,  or  package,  it  shall  be  appraised  by  the  appraiser,  to  determine  the  rate 
of  duty  to  which  it  shall  be  subjected,  at  the  average  aggregate  value  of  the  contents  of  tlie  bale,  bag,  or  pack- 
age; and  when  bales  of  ditferent  qualities  are  embraced  in  the  same  invoice  at  the  same  prices,  whereby 
the  average  price  shall  be  reduced  more  than  ten  per  ct.  below  the  value  of  tlie  bale  of  the  best  quality,  the 
value  of  the  whole  shall  be  appraised  according  to  the  value  of  the  bale  of  the  best  qualitv;  and  no  bale, 
bag,  or  package  shall  be  liable  to  a  less  rate  of  duty  in  consequence  of  being  invoiced  with  wool  of  lower 
value." 

t  The  Department  did  not  intend  by  its  letter  of  the  8th  inst.,  (S.  S.,  1404.)  to  abandon,  directly  or  indi- 
rectly, the  classification  of  wools  by  race  or  blood,  but  the  conclusion  arrived  at  therein  was  in  consequence 
of  the  difficulty  of  deciding  in  most  cases,  from  the  noils,  whether  they  are  made,  when  apparently  of 
class  2,  without  admixture  of  wool  of  the  first  class,  including  down-wools,  which  by  the  act  of  March  2, 
1867.  if  of  a  clothing  character,  whether  in  the  fleece  or  in  sorts,  are  of  class  I.,  (Feb.  26, 1873,  S.  S.,  1433.) 

i  Held  to  include  hair  of  the  alpaca,  goat,  and  other  like  animals,  (S.  S.,  2490.) 

?  Section  -'902  of  ttie  Rev.  Statutes,  relating  to  appraisements,  provides  that  "  merchandise,  being  manu- 
factured of  wool,  or  whereof  wool  shall  be  a  component  part,  which  shall  be  imported  into  the  United 
States,  in  an  unfinished  condition,  shall,  in  every  such  appraisal,  be  estimated  to  have  been  at  the  time  of 
exportation,  and  place  whence  the  same  was  imported  into  the  United  States,  of  as  graat  valne  as  if  the 
same  had  been  entirely  finished,"  (."ce  Pt.  I.,  1864.) 

I  This  includes  knit  goods  made  into  gloves  by  hand,  (S.  S.,  2473.)    Also  worsted  hosiery,  (S.  S.,  2927.) 


108 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Woollens,  bunting,  (364.)      10  cts.  per  sq.  yd,  and    35 
calf  or   cow  hair,  cloths  wholly  or  ptly.  of, 

+  +  +,  as  on  balmorals  above, 
card  cloth,  as  mfs.  in  part  of  W.,  +  +  +,  under 

362. 
cardigan  jackets,  cuffs,  etc.,  knit,  same  duty  as 

above  on  balmorals. 
carpets  and  earpetings,  {see  "  Carpets.") 
cassimere,  as  mfs.  in  part  of  W.,  +  +  +,  under 

362. 
cloth  gloves,  mitts,  and  mittens,  (366.) 

40  cts.  per  lb.  and    35 
clothing,  ready-made  and  wearing  apparel  of 
every  description,  wholly  or  ptly.  of  wool, 
wstd.,  the  hair  of  the  alpaca,  goat,  or  other 
animals,  except  knit  goods,  (366.) 

40  cts.  per  lb,  and    35 
cloths,  (362.) 

val.  not  over  80  cts.  per  lb. 

35  cts.  per  lb.  and    35 
val.  over  80  cts.  35  cts.  per  lb.  and    40 

cords  and  cords  and  tassels,(86e  above,"  braids.") 
costumes,  not  completed,  (366,  S.  S.,  5536.) 

40  cts.  per  lb.  and    35 
covers,  made  of  portions  of  carpets  or  earpet- 
ings, are  subject  to  the  rates  of  duty  imposed 
on  like  carpets  or  earpetings,  (378  b.) 
piano,  table,  etc.,  embroidered,  dtbl.  under  362 
as  mfs.  in  part  of  W.,  +  +  +,  (April  20, 1865, 
N,  Y.  and  Jan.  8, 1867,  H.  &  Co.) 
dress  goods,  women's  and  children's,  and  coat- 
linings,  Italian  cloths,  and  othergoodsof  like 
description,  wholly  or  ptly.  of  wool,  wstd., 
or  hair  of  the  alpaca,  goat,  or  other  animals, 
as  follows,  to  wit  : 

1.  Those  composed  wholly  of  either  of  these 
materials  or  of  a  mixture  of  these  eocclusively, 

all  values,  (365  d.)  9  cts.  per  sq.  yd.  and    40 

2.  The  same,  having  selvedges  made  wholly  or 
ptly.  of  other  materials,  (365  c.) 

9  cts.  per  sq.  yd.  and    40 
3  Those  composed  in  part  of  other  materials, 
val.  not  over  20  cts.  per  sq.  yd.,  (365  b.) 

5  cts,  per  sq.  yd.  and    35 
val.  over  20  cts.,  (365  c )    7  cts.  per  sq.  yd.  and    40 

4.  All  of  the  above  descriptions  of  goods,  with 
threads  of  other  materials  than  wool,  wstd., 
or  animal  hair  introduced  for  the  purpose  of 
changing  the  classification,  (365  e.) 

9  cts  per  yd.  and    40 

5.  All*  of  the  above  weighing  over  4  oz.  per  sq. 
yd.,  (365/.)  3,5  cts.  per  lb.  and    40 

dress-trimmings,  (see  above,  "braids,"  etc.) 

flannels,  same  duty  as  above  given  on  "  balmo- 
rals," etc. 

flocks,  mungo,  shoddy,  or  waste,  (361.) 

10  cts,  per  lb. 

eame,  pulverized,  (361,  L.  v.  M., 3  Bl.  C.  C,  p.  125 ; 
also  T,  R.,  p.  567.) 

10  cts.  per  lb. 

foot-muffs,  of  dressed  sheepskin,  wool  on,  and 
leather.  (463,  822,  S.  S.,  755.)  30 

fringes,  wholly  or  ptly.  of  wool,  wstd.,  or  hair, 
(368.)  30  cts.  per  lb.  and    50 


Per  ct. 
Woollens  (continued) : 

galloons,  gimps,  and  guipure  lace,  wholly  or 
ptly.  of  W.,  wstd.,  or  hair,  (368,  S.  S.,  2276.) 

30  cts.  per  lb.  and    50 

gloves,  mitts,  and  mittens,  knit  or  made  on 
frames,  same  duty  as  above  on  "  balmorals." 

gun-wads,  of  all  descriptions,  (440.)  35 

hassocks,  (see  "Carpeting"  or  "Mats.") 

hats  of  wool,  duty  as  above  on  "  balmorals,"  etc. 

head-nets,  wholly  or  ptly.  of  W.,  wstd.,  or  hair, 
(368.)  30  cts.  per  lb.  and    50 

hosiery,  knit,  duty  as  above  on  "  balmorals,"  etc. 

hosiery,  wholly  or  ptly.  of  wool,  made  ou 
frames,  (see above,  "balmorals,"  etc.) 

Italian  cloths,  real  or  imitation,  {see  above, 
"dress  goods,"  etc.) 

knit  goods,  duty  as  above  on  "balmorals,"  etc. 

listings,  dtbl,  as  mfs,  wholly  or  ptly.  of  wool, 
+  +  +,  under  362. 

Markwick's  spongio-piline  of  wool,  as  mfs.  of, 

•    +  +  +,  under  362,  (S.  S„  357.) 

mats,  rugs,  and  screens,  made  of  portions  of 
carpets  or  earpetings,  duties  same  as  on  like 
carpets  or  earpetings,  (378  b.) 

mitts  and  mittens  knit,  or  made  on  frames,  duty 
as  above  on  "balmorals,"  etc. 

outside  garments,  viz., 
cloaks, 
dolmans, 
jackets, 
talmas, 
ulsters,  and 

other  outside  garments  for  ladies'  and  chil- 
dren's apparel,  and 

goods  of  similar  description,  or  used  for  like 
purposes,  composed  wholly  or  in  part  of  W., 
wstd.,  or  animal  hair,  made*up  or  manufac- 
tured wholly  or  in  part  by  the  tailor,  seam- 
stress, or  manufacturer,  except  knit  goods,  (367.) 

45  cts.  per  lb.  and    40 

padding  of  wool,  (362.) 
val.  not  over  80  cts.  per  lb.   35  cts.  per  lb.  and    35 
val.  over  80  cts.  35  cts.  per  lb.  and    40 

pads,  part  wool,  or  so-called    "benzine  rub- 
bers," (362.  S.  S.,  2987.) 
val.  not  over  80  cts.  per  lb. 

3,5  cts.  per  lb.  and    35 
val.  over  80  cts.  35  cts.  per  lb.  and    40 

piano  and  table  covers,  of  wool,  embroidered 
on  the  borders  with  silk,  classified  under  362 
as  woollen  mfs.,  -}-  +  +,  (S.  S.,  1823.) 
val.  not  over  80  cts.  per  lb. 

35  cts.  per  lb,  and    35 
val.  over  80  cts.  35  cts.  per  lb.  and    40 

plush ,  as  mfs.  of  W.  4-  +  -f  under  362. 

plush  blankets,  or  "  railway  rugs,"  (362,  Dec,  18, 
1866,  G.  H.  W.  &  Co.) 
val.  not  over  80  cts.  per  lb. 

35  cts.  per  lb.  and    85 
val,  over  80  cts.  35  cts.  per  lb.  and    40 

poplins,  part  wool,  worsted,  or  hair,  as  "  dress 
goods,"  under  365. 

rags,  (361.)  10  cts.  per  lb. 

shawls,  all,  (excepting  linen^  silk,  and  wool), 


*  I  do  not  feel  quite  certain  that  this  provision,  in  the  connection  in  which  itnow  stands  in  the  law,  covers 
any  other  than  so-called  "  all-wool "  goods.  But  as  it  embraced  mixed  goods  in  the  former  law,  Congress 
probably  did  not  intend  to  change  its  effects  in  the  new.— Editor. 


SCHEDULE  OF  DUTIES. 


109 


Per  ct. 

Woollens  (contirmed) . 

even  when  mfd.  several  in  a  piece,  but  sepa- 
rated before  importation,  were  under  former 
laws,  dtbl.  as  wearing  apparel,  (Maillard  v. 
Lawrence,  16  How.,  251.) 
broche,  (367,  S.  S.,  28o8.)        45  cts.  per  lb.  and    40 
camel's  hair,  cashmere,  or  India,  (367,  S.  S., 

1535.)  45  cts.  per  lb.  and    40 

cotton,  with  woollen  or  worsted  fringe,  (367, 

S.  S.,  2678,  2694.)  45  cts.  per  lb  and    40 

merino,  (367,  S.  S.,  2997.)       45  cts.  per  lb.  and    40 
Shetland  worsted,  (367,  May  1, 1867,  C.  K.) 

45  cts.  per  lb.  and    40 
of  wool,  knit,  and  commercially  known  as 
"woollen  shawls,"  are  dtbl.  as  such,  under 
362,  (S.  S.,  5243,  5256,)  to  wit. : 
val.  not  above  80  cts.  per  lb.  35  cts.  per  lb.  and    35 
val.  above  80  cts.  35  cts.  per  lb.  and    4o 

wool,  worsted,  and  silk,  emb.,  (367,  Jan.  28, 
1862,  N.  Y.,  and  Maillard   v.  Lawrence,  16 
How..  251,  S.  S.,  2821.)         45  cts.  per  lb.  and    40 
woollen,  (362.): 
val.  not  over  80  cts.  per  lb.  35  cts.  per  lb.  and    35 
val.  over  80  cts.  35  cts.  per  lb.  and    40 

worsted,  alpaca,  or  goat  hair,  not  knit  goods, 
(367,  S.  S.,  5273.)  45  cts.  per  lb.  and    40 

lace,  dtbl.  under  367,  (S.  S.,  1855, 1871.) 

45  cts.  per  lb.  and    40 
shirts,  knit,  or  made  on  knitting  frames: 
wholly  or  partly  of  W.,  worsted,  or  hair,  same 

duty  as  above  on  "  balmorals." 
other  ready-made,  wholly  or  partly  of  wool, 
worsted  or  hair,  (366.)        40*cts.  per  lb.  and    35 
shoddy,  (361.)  10  cts.  per  lb. 

shoe-bindings,  W.,  wstd.,  or  hair,  (368.) 

30  cts.  per  lb.  and    50 
shoes,  arctic,  so-called,  of  rubber  and  wool,  as 
wearing  apparel  under  367,  (S.  S.,  1530.) 

45  cts.  per  lb.  and    40 
felt  leather,  part  wool,  as  wearing  apparel, 

(367,  Oct.  21, 1864,  N.  Y.)  45  cts.  per  lb.  and  40 
lasting  or  prunella,  (366.)  40  cts.  per  lb.  and  35 
leather  and  calf-hair  felt,  (367,  S.  S.,  3011,  3393.) 

45  cts.  per  lb.  and    40 
wholly  or  ptly.  of  wool,  not  "outside  gar- 
ments," (366,  Dec.  15, 1866,  S.  &  Bros.) 

40  cts.  per  lb.  and    35 
same,  if  outside  garments  for  ladies'  and  chil- 
dren's apparel,  (367.)  45  cts.  per  lb.  and    40 
slipper  patterns  of  wool,  dtbl.  under  362  as  mfs. 

of  W.  +  +  +. 
stockings  knit  or  made  on  frames,  same  duty  as 

above  on  "  balmorals." 
suspenders,  wholly  or  ptly.  of  W.,  wstd.,  or  hair, 

(368.)  30  cts.  per  lb.  and    50 

toys,  part  wool,  (425.)  35 

trimmings  for  dresses,  wholly  or  ptly.  of  W., 

wstd.,  or  hair,  (368.)  30  cts.  per  lb.  and    55 

Terry  web,  or.  wool  elastic  webbing,  (368,  S.  S., 

2455,  3576.)  30  cts.  per  lb.  and    50 

vestings.  wool,  as  mfs.  of  \V.  +  +  +  under  362. 
vests,  ready-made,  wholly  or  ptly.  of  W.,  wstd., 

or  hair,  (366.)  40  cts.  per  lb.  and    35 

waste,  (361.)  10  cts.  per  lb. 

webbings,  \V.,  wstd.,  or  hair,  wholly  or  in  part, 

(368.)  30  cts.  per  lb.  and    50 

yarns,  W.,  or  wstd.,  same  as  above  for  "  balmo- 
rals," etc. 


Per  ct. 
Works  of  art,  sp.  impt.,  {see  "  Special  Importa- 
tions ") 
Wormgut,  mfd.  or  not,  (714.)  Free. 

Worm-seed,  cr.,  (630.)  Free. 

Worsted,  all  cloaks,  overcoats,  and  other  outside 
garments  for  ladies  and  children,  and  goods 
of  like  description,  or  used  for  like  pps., 
wholly  or  ptly.  of  (except  knit-goods,)  (367.) 

45  cts.  per  lb.  and    40 
all  mfs.  wholly  or  ptly.  of,  or  of  animal  hair, 
and  not  part  wool,  -|-  -H  +,  (363  o.) 
val.  at  not  over  30  cts.  per  lb.,  (363  b.  and  /.) 

lOcts.  perlb.  and    35 
val.  at  over  30,  and  not  over  40  cts.,  (363  c. 

and  /.)  12  cts.  per  lb.  and    35 

val.  at  over  40.  and  not  over  60  cts.,  (363  d. 

and  /.)  18  cts.  perlb.  and    35 

val.  at  over  60,  and  not  over  80  cts.,  (363  e. 

and/.)  24  cts.  per  lb.  and    35 

val.  at  over  80  cts.,  (363  g.)    35  cts.  per  lb.  and    40 
Worsted  yams,  duty  same  as  last  above  articles. 
and  cotton  merinos,  as  dress  goods  under  365. 

(See  "  Woollen  dress  goods.") 
and  cotton  reps,  embroidered,  duty  same  as  on 
mfs.  of  wstd.  under  363,  (April  20, 1865,  N.  Y.) 
and  cotton  trimmings,  (368,  April  4,  1867,  J. 

A.  F.)  30  cts.  per  lb.  and    50 

and  cotton  twills,  rainbow  stripe,  printed,  as 
merinos  and  other  dress  goods  under  365.   {See 
"  Woollen  dress  goods.") 
caps,  comforters,  etc.,  made  on  frames,  duty  as 

on  above  mfs.  of  wstd.  under  363. 
clothing,  ready-made,  except  knit  goods  and 
outside  garments  for  ladies    and  children, 
(366.)  40  cts.  per  lb.  and    35 

knit  goods,  same  duty  as  on  above  mfs.  of  wstd. 

under  363. 
lace,  for  dress  trimmings,  (368,  S.  S.,  1525.) 

30  cts.  per  lb.  and    50 
lace  shawls,  {see  "  Shawls.") 

lama  points,  (366.)  40  cts.  per  lb.  and    35 

lapping,*  wstd.  and  flax,  as  mfs.  of  wstd.  under 

363,  (July  12, 1859,  N.  Y.) 

lastings,  ptly.  wstd.  and  not  any  wool,  as  mfs. 

of  wstd.  under  363.  (April  8, 1867,  S.  L.  &  Co.) 

or  mohair  serges,  for  lining  coats,  dtbl.  under 

365,  (S.  S  ,  1813.    See  "  Woollen  dress  goods.") 

serges,  part  wstd.  and  not  part  wool,  duty  same 

as  "  Woollen  dress  goods,"  under  365,  (April 

8, 1867,  S.  L.  &  Co.) 

reps,  plain  and  fancy,  partly  of,  dtbl.  under 

363.  (S.  S.,  ia35.) 
shawls,  not  knit  goods,  (367,  S.  S.,  5273.) 

45  cts.  per  lb.  and    40 
strips  of  wstd.  cloth,  emb.  with  silk  for  dress 
trimmings,  (368,  S.  S.,  5539.)       30  cts.  per  lb.  and    50 
umbrella  cloths,  dtbl.  under  363.  as  mfs.  of 

worsted,  +  +  +,  (S.  S.,  1583.) 
webbings,*  beltings,  bindings,  braids,  galloons, 
fringes,  gimps,  cords,  cords  and  tassels,  dress 
trimmings,  head-nets,  buttons,  or  barrel-but- 
tons, or  buttons  of  other  forms  for  tassels,  or 
ornaments,  wholly  or  ptly.  of  wool,  wstd.,  or 
hair,  (368.)  30  cts.  per  lb.  and    50 

women's  and  children's  dress  goods,  and  real 
or  imitation  Italian  cloths,  wholly  or  ptly. 
of,  {see  "  dress  goods,"  under  "  Woollens.") 


k 


Linen  lap  robes,  with  worsted  stripes,  held  dtbl.  nnder  363,  (S.  S..  2374.) 


110 


SCHEDULE  OF  DUTIES. 


Per  ct. 
Wrecks.  Merchandise  recovered  from  wrecks 
sunk  in  United  States  waters  two  years  and 
abandoned  by  owners,  may  be  brought  into 
nearest  port,  under  regs.,  free  of  duty  and 
without  making  entry,  (828.) 
articles  taken  from  wrecks  in  foreign  waters, 
and  which  have  been  the  subject  of  purchase 
or  sale,  become  merchandise  liable  to  duty  on 
importation,  (S.  S.,  2041.) 


XYLIDINE,  coalrtar  product,  (81,  S.  S.,  5538.'^  20 

Xylonite,  or  xyolite,  a  compound  of  pyroxyline, 
(105,  S.  S.,  5018.)  50  cts.  per  lb. 

sa7n,e,  rolled  or  in  sheets,  (105,  S.  S.,  5018.) 

60  cts.  per  lb. 
pieces  of,  cut  in  the  form  of,  and  partially  mfd., 
solely  for  knife  handles,  (105,  S.  S.,  809.) 

60  cts.  per  lb.  and    25 
Xylotile,  or.  min.,  +  +  +,  (215.)  20 


Y. 


YACHTS.t  repairs  on,  in  foreign  ports,  not  dtbl., 

(S.  S.,  4154.) 
Yak -laces,  wstd.,  for  general  use,  dtbl.  as  mfs.  of 

wstd.  under  363,  (S.  S.,  4360.) 
Yam  flour,  as  starch,  +  +,  (269,  S.  S.,  3385.) 

2}4  cts.  per  lb. 

Yams,  (820.)  Free. 

Yarns,  "carpe.t,"  so  styled,  composed  of  wool 

waste,  cowhair,  etc.,  dtbl.  as  woollen  yarns 

under  363,  (S.  S.,  323.) 

China-grass,  ramie,  or  sea-grass,  (351,  S.  S.,  2133, 

3621.)  35 

coir,  (679,  S.  S.,  3883.)  Free, 

cotton,  (whether  single  or  advanced  beyond  the 
condition  of  single,  by  twisting  two  or  more 
single  yarns  together,  whether  on  beams  or  in 
bundles,  skeins,  or  cops,  or  in  any  other 
form,)  valued  not  over  25  cts.  per  lb.,  (318  b.) 

10  cts.  per  lb. 
over  25,  and  not  over  40  cts.,  (318  c.) 

15  cts.  per  lb. 
over  40,  and  not  over  50  cts.,  (318  d.) 

20  cts.  per  lb. 
over  50,  and  not  over  60  cts.,  (318  e.) 

25  cts.  per  lb. 
over  60,  and  not  over  70  cts.,  (318  /.) 

33  cts.  per  lb. 
over  70,  and  not  over  80  cts.,  (318  g.) 

38  cts.  per  lb.  ■ 
over  80  cts.,  and  not  over  U,  (318  h.) 

48  cts.  per  lb. 
over  SI,  (3181)  50 

cotton,  rule  for  valuing,  (S.  S.,  3891.) 
cow  and  calf  hair,  as  mfs.  of  hair,  +  +  +,  un- 
der 363,  {see  below.) 
flax  and  jute,  flax  ch.  val.,  (335,  May  8,  1863, 

N.  Y.)  35 

flax  or  linen,  (335.)  35 

tow,  (3aj,  July  10,  1861,  N.  Y.,  Dec.  2,  1864, 
Phila.)  35 


Per  ct. 

Yarns  (continued) . 
hemp,  (335.)  35 

jute,  (335.)  35 

+  +  +,  (837  6.)  20 

of  rabbits'  fur,  (435,  S.  S.,  2797.)  30 

wholly  or  in  part  of  wool,  wstd.,  the  hair  of  the 
alpaca,  goat,  or  other  animals,  (363,  May  13, 
1871,  Com.  Gust.) 
valued  at  not  over  30  cts.  per  lb.,  (363  6.  and/.) 

lOcts.  perlb.  and    35 
valued  at  over  30,  and  not  over  40  cts.,  (303  c. 

and/.)  12  cts.  per  lb.  and    % 

valued  at  over  40  and  not  over  60  cts.,  (363  d. 

and/.)  18  cts.  per  lb.  and    85 

valued  at  over  60,  and  not  over  80  cts.,  (3C3  e. 

and  /.)  24  cts.  per  lb.  and    35 

valued  at  over  80  cts.,  (363  g.) 

35  cts.  per  lb.  and    40 
Yeast  cakes,  (837  h.)  20 

proprietary,  (99.)  50 

Yellow  berries,  for  dyeing,  (509.)  Free, 

crystals,  so  styled,  mfd.  from  naphthaline,  (82, 
S.  S.,  523.)  35 

Yellow  metal,  unwrought,  (215.)  20 

or  sheathing-metal,  not  wholly  of  copper  nor 
wholly  or  in  part  of  iron,  ungalvanized,  in 
sheets,  48   inches  long   and    14  wide,  and 
weighing  from  14  to  34  oz.  per  sq.  ft.,  (194.)         35 
bolts,  copper  ch.  val.,  (210.)  45 

salts  of  chrome,  (92.)  25 


Z. 


ZAFFER,  (821.)  Free. 

Zante  currants,  (293.)  '  1  ct.  per  lb. 

Zinc,  acetate  of,  (92.) 
ashes,  (215,  S.  S.,  4990.) 
bromide  of,  (93.) 
chloride  of,  (92,  S.  S.,  4440.) 
cyanide  of,  (92.) 
dust,  (see  "  Indigo  auxiliary.") 
ferro-cyanide  of,  (92.) 
iodide  of,  (92.) 
in  blocks  or  pigs,  (193  a.)  V/^  ct.  per  lb. 

in  sheets,  (193  b.)  2}4  cts.  per  lb. 

lactate  of,  (92.)  25 

mfs.  of,  (216,  Oct.  28, 1857,  N.  Y.)  45 

old  worn  out,  fit  only  to  be  remfd.,  (193  a.) 

1]4  ct.  per  lb. 
oxide  of,  dry,  (90,  ri.  S.,  1212.)         I14  ct.  per  lb. 
ground  in  oil,  (91.)  1%  ct.  per  lb. 

med.  prep.,  (93.)  25 

phosphate  of,  (92.)  25 

phosphide  of,  (92.)  25 

plates,  prep.,  for  engraving,  (216,  S.  S.,  4726.)         45 
sheathing  metal,  (194,  Oct.  28, 1857,  N.  Y.)  35 

solution  of  chloride  of,  (92,  S.  S.,  4440,  4526.)  25 

sulphate  of,  (92.)  25 

tannate  of,  (92.)  25 

valerianate  of,  med.  prep.,  (93,  T.  R.,  p.  589.)  25 

Zithers,  and  parts  of,  (409.)  25 

Zwetschenwasser,  spirituous  liquor,  (313.)  (Aug. 
18, 1666,  N.  Y.)  $2  per  pf  gal. 


*  This  includes  elastic  webbing  of  wool  or  worsted,  combined  with  cotton  and  rubber,  (S.  S.,  2455.) 
t  A  yacht  belonging  to  the  Royal  Yachting  Club  of  Great  Britain,  brought  to  the  U.  S.,  on  the  deck  of  a 
vessel,  for  racing  purposes,  was  not  regarded  as  goods,  wares,  and  merchandise,  and  therefore  not  held  to 
be  dutiable.    Being  retained  in  the  U.  fc> ,  duties  accrued  subsequently,  (S.  S.,4960.) 


DEAWBACK  EATES.  Ill 


DEAWBACK   EaTES  * 

Alphabetical  List  of,  Established  under  the  Authority  of  Sections  3019,  3020, 
AND  302G  op  the  Revised  Statutes,  and  the  Acts  of  February  8  and  March  3, 
1875.     (See  ante,  Pt.  I,  1978  to  1982,  also  2062  and  2079.) 

Axes,  made  from  iron  and  steel  by  the  process  of  splitting  the  steel  and  inserting  the  iron, 
l^g  cents  per  pound.  Axes  and  Hatchets,  made  by  the  process  of  splitting  the  iron 
and  inserting  the  steel,  same  as  duty  paid.  Allow  for  a  quantity  of  iron  equal  to  the 
net  weight  of  the  exported  axticles,  and  a  quantity  of  steel  equal  to  j^^^^j  of  such  net 
weight. 

Bags,  from  jute  and  burlap  cloth,  same  as  duty  paid.  Exported  quantity  determined  by 
measurement. 

Band  and  Bar  Iron,  (see  Iron.) 

Bayonets,  made  for  Colt's  patent  fire-arm,  7  cents  each ;  made  for  the  Winchester  fire-arm, 
ItuV  cents  each;  made  by  E.  Remington  &  Sons,  from  steel  made  from  imported  iron 
paying  ad  valorem  duty,  2  cents  each;  and  from  iron  paying  a  duty  of  one  cent  per 
pound,  l^o^ij  cents  each. 

Blacking  Boxes,  from  tin  plates,  same  as  duty  paid.  The  exported  quantity  determined  by 
adding  to  the  outside  measurement  of  the  box  one-fourth  of  such  product. 

Bolts,  Nuts,  and  Pivots,  fi-om  iron,  same  as  duty  paid. 

Bullets,  leaden,  and  Shot,  same  as  duty  paid. 

Cans,  from  tin  plates,  same  as  duty  paid.  The  exported  quantity  determined  by  measuring  the 
"blanks"  before  soldering,  or  by  adding  one-twentieth  to  the  product  of  the  outside 
measurement  of  the  completed  cans,  excepting  one-pound  cans,  for  which  add  15  per 
cent,  to  the  outside  measurement..  Cans,  from  tin  plates,  completed,  with  the  excep- 
tion of  soldering  (blanks),  same  as  duty  paid.  The  exported  quantity  determined  by 
a  United  States  weigher. 

Cartridges,  same  as  on  bullets  and  gunpowder  exported  separately. 

Castor  Oil,  product  of  castor  seed,  25  cents  per  gallon. 

Castor  Pomace,  product  of  castor  seed,  11  cents  per  100  pounds. 

Chains^  from  bar  iron,  same  as  duty  paid.  Add  4  per  cent,  to  exported  quantity  to  cover 
wastage  in  manufacture. 

Copper,  from  ore,  same  as  duty  paid.     Copper,  from  block  or  blister  copper,  same  as  duty  paid. 

Cope  Tubes,  from  tin  plates,  same  as  duty  paid.  The  exported  quantity  determined  by  allow- 
ing for  each  tube  a  square  equal  in  length  to  the  height  of  the  tube,  and  in  width,  to 
its  largest  circumference. 

Cordage,  fronT  Manilla  hemp,  1^  cents  per  pound;  from  jute  hemp,  f  cent  per  pound;  of  Sisal 
grass,  t  cent  per  pound ;  from,  New  Zealand  flax,  f  cent  per  pound ;  tarred  Russia,  \^ 
cent  per  pound. 

Dressed  Skins,  from  raw,  same  as  duty  paid. 

Fish  Plates,  from  iron,  same  as  duty  paid.  Add  12  per  cent,  to  exported  weight  to  cover 
wastage  in  manufacture. 

Flour,  from  wheat  which  paid  a  duty  of  20  cents  per  bushel,  75  cents  per  barrel. 

Glaziers'  Points,  product  of  sheet  zinc,  same  as  duty  paid. 

Gunpowder,  from  saltpetre  which  paid  a  duty  of  2  cents  per  pound  :  American  Sporting  lyYff 
cents  per  pound ;  U.  S.  Government,  Iyut^  cents  per  pound  ;  Shipping  and  Mining,  1^ 
cents  per  pound. 

Gunpowder,  from  saltpetre  which  paid  a  duty  of  1  cent  per  pound :  American  Sporting,  -^^ 
cent  per  pound ;  U.  S.  Government,  j^^  cent  per  pound ;  Shipping  and  Mining,  -{^j  cent 
per  pound. 

Guns,  Gatling :  42  calibre  and  10  barrels,  $7.03  each  gun ;  42  calibre  and  6  barrels,  SS.OO'^each 
gun ;  ^  calibre  and  10  barrels,  $9.00  each  gun ;  1  inch  calibre  and  10  barrels,  $11.73 
each  gun. 

Gun-systems,  made  for  Colt's  patent  fire-arms,  14yVt7  cents  each. 

Gun-systems,  made  by  E.  Remington  &  Sons,  from  iron  and  steel:  For  the  iron,  5^0 ly  cents 
each;  for  the  steel,  when  imported  as  such,  3|  cents  each;  for  the  steel,  made  from 
imported  iron,  IjVir  cents  each. 

Gun-systems,  made  for  the  Peabody  fire-arm,  7j^^jj  cents  each. 

Gun  Trimmings,  made  for  Colt's  patent  fire-arm,  Oy^^y  cents  each  arm. 

Gun  Trimmings,  made  by  E.  Remington  &  Sons  .  For  the  iron,  ly^^  cents  each  gun  ;  for  the 
steel,  when  imported  as  such,  f  cent  each  gun ;  for  the  steel,  made  from  imported  iron, 
i  cent  each  gun. 

Gun  Trimmings,  made  for  the  Peabody  fire-arm,  ly^^  cents  each  arm. 

Gun  TRiMJvnNGS  and  Systems,  for  the  Winchester  tire-arm,  8^  cents  each  arm. 

*  See  Circular  at  the  end  of  this  list. 


112  DEAWBACK  EATES. 

Gun  Trimmings  and  Systems,  made  for  the  Martini  Henry  rifle,  same  as  duty  paid.  The 
quantity  of  material  used  in  the  manufacture  shall  be  determined  by  allowing  for 
each  receiver,  3j^y%  pounds  steel ;  for  each  block,  1  pound  iron ;  for  each  guard,  1  pound 
iron ;  for  each  lever,  yjj  pound  iron ;  for  each  set  of  bands,  ^q\  pound  iron  ;  for  each 
light  base,  ^  pound  iron ;  for  each  butt  plate,  2"  pound  iron ;  for  each  bayonet,  1^%% 
pounds  iron. 

Handles  and  Nozzles,  made  from  sheet  zinc  and  attached  to  tin  cans  (when  tagger's  tin  is 
also  used  in  making  such  nozzles),  27  cents  per  100  cans ;  when  tagger's  tin  is  not  used, 
25  cents  per  100  cans.  •» 

Handles,  made  from  sheet  zinc,  and  attached  to  tin  cans,  without  above-described  nozzles,  Ip 
cents  per  100  cans.  V 

Hatchets,  (see  Axes  and  Hatchets.)  • 

Hoop  Iron  and  Horseshoe  Iron,  (see  Iron.) 

Hungarian  Nails,  same  as  tacks. 

Iron,  band,  bar,  horseshoe,  hoop,  railroad,  rod,  scroll.  Wholly  from  imported  scrap  iron,  same 
as  duty  paid.  To  cover  wastage  in  manufacture,  add  25  per  cent,  to  exported  weight 
when  exclusively  old  scrap  iron  was  used,  and  12  per  cent,  only  if  part  uf  the  material 
was  new  scrap  iron. 

Lanterns,  from  tin  plates,  same  as  duty  paid.  Quantity  determined  by  the  measurement  of 
the  pieces  composing  such  lanterns  before  they  are  put  together. 

Lead  Pipe,  same  as  duty  paid. 

Leather,  sole,  from  hides,  same  a.s  duty  paid. 

Linseed  Oil,  6}  cents  per  gallon. 

Locomotive  Ties,  from  imported  steel,  same  as  duty  paid.  Add  2  per  cent,  to  exported  weight 
to  cover  wastage  in  manufacture. 

Nails,  cut,  from  sheet  and  plate  iron,  1  \  cents  per  pound ;  horseshoe,  from  slit  iron  rods,  same 
as  duty  paid ;  Hungarian,  same  as  tacks ;  cut,  from  scrap  iron,  same  as  duty  paid.  To 
cover  wastage  in  manufacture,  add  25  per  cent,  to  exported  weight  when  exclusively 
old  scrap  iron  was  used,  and  12  per  cent,  only  if  part  of  the  material  was  new  scrap  iron. 

Nail  Bods,  rolled  from  iron,  same  as  duty  paid.  Add  9  per  cent,  to  the  exported  weight  to 
cover  wastage  in  manufacture ;  slit,  from  iron,  same  as  duty  paid.  Add  3  per  cent,  to 
exported  weight  to  cover  wastage. 

New  England  Eum,  (see  Eum.) 

Nozzles,  made  from  tin  plates,  same  as  duty  paid ;  flat  screw  tops,  from  sheet  zinc,  attached  to 
tin  cans,  9  cents  per  100  cans. 

Oil,  (see  Linseed  and  Castor.) 

Packing,  from  jute  yarn,  same  as  duty  paid. 

Plates,  tack,  same  as  duty  paid. 

Plates,  fish  and  robe,  (see  Fish  Plates  and  Eobe  Plates.) 

Pipe,  lead,  (see  Lead.) 

Pistols,  Colt's  navy  or  belt,  llxVcr  cents  each. 

Pivots,  (see  Bolts.) 

Pomace,  (see  Castor.) 

Eailroad  Iron,  (see  Iron.) 

EiCE,  cleaned  from  paddy  rice.  If  cents  per  lb. ;  cleaned  from  rough  rice,  2^  cents  per  lb. 

EiFLES,  (see  Gun  Systems  and  Trimmings.) 

EiFLE  Barrels,  from  bar  steel  and  from  barrel  moulds,  same  as  duty  paid. 

Eobe  Plates,  from  goat  skins,  same  as  duty  paid.  The  number  of  skins  used  determined  by 
inspection  of  the  exported  plates. 

EoD  Iron,  (see  Iron.) 

Eum,  New  England,  6^^  cents  per  gallon. 

Salt,  fine,  8  cents  per  100  pounds. 

Saltpetre,  refined  from  crude,  y^^  cent  per  pound. 

Screws,  wood,  (see  Wood  Screws.) 

Scroll  Iron,  (see  Iron.) 

Scythes,  manufactured  by  Hubbart,  Blake  &  Co.,  of  West  Waterville,  Maine :  Light  grass,  45 
cents  per  dozen ;  heavy  St.  John,  65^  cents  per  dozen ;  grain,  83|  cents  per  dozen. 

Shanks,  from  steel,  same  as  duty  paid. 

Sheet  Lead,  from  pig  lead,  same  as  duty  paid. 

Shocks,  from  staves,  same  as  duty  paid. 

Shot,  (see  Bullets.) 

Shovels  and  Spades,  chiefly  of  steel,  80  cts.  per  doz. ;  chiefly  of  iron,  50  cts.  per  doz. 

Skins,  dressed,  (see  Dressed  Skins.) 

Solder,  used  in  making  tin  cans,  16  cents  per  100  cans  of  5  gallons  capacity,  and  in  proportion 
for  cans  of  less  capacity. 

Sole  Leather,  (see  Leather.) 

Sugar,  refined  from  raw  sugar :  Loaf,  cut-loaf,  crushed,  granulated,  and  powdered,  dried,  S^gV 
cents  per  pound ;  white  coflee  sugar,  undried,  and  above  No.  20,  Dutch  standard  in 
color,  2y''/^  cents  per  pound ;  all  grades  of  coffee  sugar.  No.  20,  Dutch  standard,  and 
below  in  color,  2xf  ^  cents  per  pound. 


I 


DEAWBACK  EATES. 


113 


Sugar,  refined  from  melado,  on  which  a  dntv  was  paid  of  1 J  cents  per  pound^  and  25  per  cent. 

in  addition  thereto,  same  as  sugar  refined  from  raw  sugar;  refined  from  molasses,  1^ 

cents  per  pound. 
Syrup,  from  sugar,  6}  cents  per  gallon ;  from  melado,  on  which  a  duty  was  paid  of  1 J  cents  per 

pound,  and  25  per  cent,  in  addition  thereto,  5|  cents  per  gallon ;  from  molasses,  5  cents 

per  gallon. 
Tacks,  from  bar  iron,  same  as  duty  paid.     Add  14  Der  cent,  to  exported  quantity  to  cover 

wastage  in  manufacture. 
'.'in  Cans,  (see  Cans.) 

^V^IRE,  telegraph,  from  iron  rods,  same  as  duty  paid ;  from  steel,  for  bridges,  same  as  duty  paid. 
Wire,  fin^r  than  telegraph  wire,  from  iron  bars  and  rods,  same  as  duty  paid.     To  cover  wastage 

in  manufacture,  add  to  export  weight  the  following  percentage : 


1,  and  coarser,  . 

2, 

3, 

4, 

5, 

6, 

7, 

8,, 

9, 

10, 

11, 

12, 

13, 

14, 

15, 

16 

17,  ....    . 

18,  .     .•  .    .    . 

19, 

20, 


fT3   3) 

ti  ® 

lii 

HI 

Ill 

m 

ns 

SM 

ill 

(k 

Ph 

2.7 

10.7 

2.9 

10.9 

3.1 

11.1 

3.3 

11.3 

3.5 

11.5 

3.7 

11.8 

4. 

12.1 

4.3 

12.4 

4.6 

12.7 

4.9 

13. 

5.2 

13.4 

5.5 

13.8 

5.9 

14.2 

6.3 

14.6 

6.7 

15. 

7.1 

15.4 

7.4 

15.7 

7.7 

16. 

8. 

16.3 

8.3 

16.7 

21, 
22, 
23, 
24, 
25, 
26, 
27, 
28, 
29, 
30, 
31, 
32, 
33, 
34, 
35, 
36, 
37, 
38, 
39, 
40, 


<S    l-i 

5f=  3 


'53 


©  ^  a 


17. 

17.3 

17.6 

19.3 

19.6 

19.9 

20.2 

20.6 

20.9 

21.2 

21.5 

21.8 

22.2 

22.6 

23. 

25.2 

26. 

26.8 

27.6 

28.4 


Sizes  designated  bj  fractional  numbers  to  be  treated  as  those  designated  by  the  next  smaller  integral 
numbers. 


Wire,  manufactured  by  the  American  Screw  Company  of  Providence,  R.  I.,  same  as  duty  paid. 
Wood  Screws,  from  iron,  same  as  duty  paid.    Add  50  per  cent,  to  exported  weight  to  cover 
wastage  in  manufacture. 

In  those  cases  where  a  discriminating  duty  has  been  paid  under  the  provisions  of  Section  2501 
of  the  Revised  Statutes,  the  drawback  allowed  shall  bear  the  same  relation  to  that  duty  as  the 
usual  allowance  bears  to  the  ordinary  duty.  All  of  the  foregoing,  except  tie  drawback  on  re- 
fined sugars,  shall  be  subject  to  the  usual  10  per  cent,  retention. 

The  drawback  on  refined  sugars  shall  be  subject  to  a  retention  of  1  per  cent.,  as  required  by 
Section  3,  of  the  Act  of  March  3,  1875. 

On  the  exportation  of  sirup  resulting  from  the  refining  of  imported  molasses,  upon  which  the 
duty  of  four  cents  per  gallon,  prescribed  by  the  tariflf"  of  March  3,  1883,  has  been  paid,  a  draw- 
back will  be  allowed  at  the  rate  of  three  and  two-tenths  {S^q)  cents  per  gallon,  less  the  legal 
retention  of  ten  per  centum.  (S.  S.,  5750.) 

Such  of  the  rates  of  drawback  prescribed  under  the  old  tariflT  as  are  specific,  and  relate  ta 
articles  manufactured  from  materials  upon  which  the  duty  is  changed  by  the  new  tarifi",  are 
hereby  revoked.  Exportations  of  articles  which  were  subject  to  rates  of  the  above  description 
will,  therefore,  be  reported  to  the  Department  in  accordance  with  the  provisions  of  Article  828 
of  the  General  Regulations  for  the  establishment  of  neV  rates.  (Treasury  Circular,  Julv  7, 1883.) 

8 


PART  IV. 


RATES  OF  TARE 


PEESCRIBED  UNDER  SECTION  2898  OF  THE  REVISED  STATUTES. 

(See  Part  I.,  1860.) 


Almonds,  . 


Alum, 

Alum  coarse,  or 

Barytes,    . 

Cassia, 

Cheese, 

Chiccory,  . 

Cocoa, 

Cinnamon, 
Coffee,  Rio, 


ground, 


actual 


tare, 


"  All  other, 

Copperas,  . 
Currants,  . 
Hemp,  Manilla, 

"      Hamburg,  Leghorn,  TriestCj 

Indigo, 

Melado,     . 

Nails, 
(( 

Ochre,  dry, 

"      in  oil, 
Paris  White, 

Pepper, 

<( 

Peruvian  bark, 

Pimento,   . 

Baisins, 
(( 

it 

tt 

tt 

Lice, 

Salt,  alum,  coarse  or  ground, 
fine,  . 
^Spanish  Brown,  dry 

"       in  oil 
iSugar,^ 


[Tobacco,  leaf,     . 
**        Sumatra,' 
'hiting,    . 

*  Act\ml  tare  to  be  taken  on  sugar  in  tierces,  hogsheads,  and  irregular  packages. 
»  Schedule  tare  for  the  inside  matting  and  cord  only ;  for  outside  coverings,  actual  tare. 

1 


.  in  bags 

2  per 

cent. 

.  in  bales,        .        .        .        . 

2} 

(t 

.  in  frails,       .        «        ,        . 

8 

(( 

.  in  casks,       .        .        .        . 

10 

« 

.  in  sacks,       .        .        ,        . 

2  lbs 

.  per  sack 

.        . 

3  per 

cent. 

.  in  mats. 

9 

<( 

.  in  casks  or  tubs,  . 

10 

(( 

.  in  bags,        .        .        ,        . 

2 

(* 

.  in  bags. 

2 

<( 

.  in  ceroons,    . 

8 

t( 

.  in  bales. 

.      6 

u 

.  in  double  bags,     . 

.      2 

« 

.  in  single  bags, 

1 

(( 

.  in  casks. 

.    10 

tt 

.  in  casks. 

.    10 

It 

.  in  bales, 

.      4  lbs 

.  per  bale. 

.        .         . 

.      5 

(         (( 

.  in  ceroons,    . 

.    10  per  cent. 

. 

.      9 

(( 

.  in  bags, 

.      2 

<( 

.  in  casks, 

.      8 

« 

.  in  casks, 

.      8 

(( 

.  in  casks, 

.    12 

« 

.  in  casks, .     . 

.    10 

(< 

.  in  bags,         .         .         . 

.      2 

It 

.  in  double  bags,     . 

.      4 

tt 

.  in  ceroons,   . 

.    10 

ft 

.  in  bags. 

.      2 

tt 

.  in  boxes. 

.    25 

u 

.  in  casks,       .         .         j 

.    12 

tt 

.  in  half  boxes. 

.    27 

ft 

.  in  quarter  boxes. 

.    29 

It 

.  in  frails. 

.      4 

tl 

.  in  bags, 

.      2 

tt 

.  in  sacks. 

.      21ba 

.  per  sack. 

.  in  sacks, 

.      3  " 

tf 

.  in  casks. 

.     10  per  cent. 

.  in  casks,       .         .         . 

.     12 

It 

.  in  boxes. 

.     14 

u 

.  in  barrels,     . 

.     10 

tt. 

.  in  mats  and  Pernambuco  bags 

2 

tt 

.  in  other  bags, 

.    n 

It 

.  in  bales. 

.    13  lbs.  per  bale 

.  in  bales, 

^      ^ 

U                (( 

.  in  casks, 

.    10  per  cent. 

(1) 


TABLE  OF  U.  S.  COINS,  WITH  THEIR  WEIGHT  AND  VALIF 


GOLD  COINS.* 

Weight 

iu 
Grains. 

Nom'l 
Value. 

Acts  authorizing  their  Coinage. 

Acts  establishing  their  present 
Legal  Value. 

Eeferences. 

Minted  since  July  31, 1834. 

S  cts. 

Date. 

Chap. 

Sec. 

Date.          Chap. 

Sec. 

Double  Eagles,      .     . 

516 

20  00 

/March  3,  1849, 
■}  Feb.   12,  1873, 

109 
131 

1  &  2 
14 

March  3,1849,   109 
Feb.  12,  1873,    131 

1,  2 
14 

9  Stat.  397,  H.D.  7 
17  Stat.  426. 

(June  28,  1834, 

95 

1 

j-Jan.  18,  1837,        3 

(4  Stat.  699.     5  St 
(    136.  JI.  D.  729,7 

Eagles, 

258 

10  00 

\  Jan.  18,  1837, 

3 

10 

10 

1 

(Feb.  12,  1873, 

131 

14 

Feb.  12,  1873,    131 

14 

17  Stat.  426. 

Half  Eagles,     .     .     . 

129 

5  00 

Same  as  above. 

Same  as  above. 

Quarter  Eagles,     .     . 

64.6 

2  50 

<(         << 

i.<.                 n 

(Feb.  21,  1853, 

79 

7 

Feb.  21,  1853,      79 

7 

lOStatlGO.  H.D.I 

Three-Dollar  Pieces, 

77.4 

3  00 

\  March  3,  1853, 

96 

7 

'•    "   181.  H.D.- 

(  Feb    12,  1873, 

131 

13.14 

Feb.  12,  1873,    131 

13,14 

17    "   426. 

Dollars, 

25.8 

1  00 

March  3, 1849, 

109 

1,  2 

March  3,  1849,   109 

1,  2 

9      "   397.  H.D.' 

ODe-DoUar  Pieces  (the 

unit  of  value),  .     . 

25.8 

1  00 

Feb.  12,  1873, 

131 

14 

Feb.  12,  1873,    131 

14 

17    "   426. 

Minted  before  July  31, 1834 

(  1  Stat.  246.     4  St 

Eagles,    ..... 

270 

10  00 

April  2,  1792. 

IP 

9 

(  June  28,  18.34,     95 
^  Jan.  18,  1837,        3 

3 
11 

2    699.  6  Stat.  136. 
(    D.  727,  730,  733. 

Half  Eagles,     .     .     . 

135 

5  00 

Same  as  above. 

Same  as  above. 

Quarter  Eagles,     .     . 

67.5 

2  50 

((                 K 

"         " 

SILVER  COINS. 

Minted  Hnce  March  31,  '53 

Trade  Dollars, .     .     . 

420 

1  00 

Feb.  12,  1873, 

131 

13,  15 

Feb.  12,  1873,    131 

13,  15 

17  Stat.  426,  427. 

Dollars,! 

412,6 

1  00 

Jan.  18,  1837, 

3 

9 

Jan.  18,  1837,        3 

9 

5  Stat.  136.  H.  D. 

Half  Dollars,   ... 

192 

60 

(Feb.  21,  1853, 
\  March  3,  1853, 

79 

96 

Feb.  21,  1853,      79 

1 

(  10  Stat.  160,  18L 
\    D.  742,  743. 

(( 

192.9J 

50 

Feb.  12,  1873, 

131 

13,  15 

Feb.  12,  1873,    131 

13,16 

17  Stat.  426,  427. 

Quarter  Dollars,    .     . 

96.4 

25 

(  Feb    21,  1853, 
\  March  3,  1853, 

79 
96 

Feb.  21,  1853,      79 

1 

(10  Stat.  160,  i8L 
1    D.  742,  743. 

«<                 ,     . 

96.45J 

25 

Feb.  12,  1873, 

131 

13,  15 

Feb.  12,  1873,    131 

13,15 

17  Stat.  426,  427. 

Dimes, 

38.4 

10 

i  Feb.  21,  1853, 
■j  March  3,  1853, 

79 
96 

Feb.  21,  1853,      79 

1 

(10  Stat.  160,  181. 
\    D.  742,  743. 

•  «        

38. 58  J 

10 

Feb.  12,  1873. 

131 

13,  15 

Feb.  12,  1873,    131 

13, 15 

17  Stat.  426,  427. 

iHalf  Dimes,     .     .     . 

19.2 

5 

(Feb.  21,  1853, 
■j  March  3,  1853, 

79 

96 

Feb.  21,  1853,      79 

1 

(  10  Stat.  160,  181. 
f    D.,  742,  743. 

1 

[Three-Cent  Pieces,    . 

11.52 

3 

(March  3,  1851, 
\  March  3,  1863. 

20 
96 

11 

March  3,  1851,     20 

11 

i  9  Stat.  587.    10  S 
{    181.  H.D.  739,' 

1  Do.  prior  to  above  date, 

12.375 

3 

March  3,  1851, 

20 

11 

March  3,  1851,     20 

11 

9  Stat.  587.  H.D. 

1 
Minted  under  the  Act  of 

January  18, 1837. 

iDolliirs, 

412.5 

1  00 

Jan.  18,  1837, 

3 

9 

Jan.  18,  1837,        3 

9 

6  Stat.  136.  H.  D.l 

;Half  Dollars,    .     .     . 

208 

50 

Same  as  above. 

Same  as  above. 

Same  ap  above.    1 

.Quarter  Dollars,    .     . 

103.125 

25 

<(         It 

H                 tl 

>i         (t              I 

Dimeg 

41.25 

10 

<(         <i 

(i          (( 

<(         <<               1 

JHalf  Dimes,     .     .     . 

20.625 

6 

ti         i« 

l<          << 

4(                 << 

\  Minted  before  January  18, 

1                  1837. 
Dollars, 

416 

100 

April  2,  1792, 

16 

9 

Jan.  18,  1837,        3 

11 

(  1   Stat.  246.     5  £ 
\    136.  H.  D.  727, 
Same  as  abov^.    ) 

Half  Dollars,   .      .     . 
Quarter  Dollars,    .     . 

208 
104 

60 
25 

Same  as  above. 

((                    Si 

Same  as  above. 

- 

, Dimes 

41.6 

10 

t(          << 

(t         (( 

>  (         1  < 

.Half  Dimes,     .     .     . 

20.8 

5 

<(           (1 

•(         <i 

<<         «(              ' 

1      MINOR  COINS. 

1  Five-Cent  Pieces  (oop- 
i     per  and  nickel),     . 

77.16 

5 

(  May  16,  1866, 
\  Feb.  12,  1873, 

8i 
LSI 

1 

16 

(May  16.  1866,      81 
)  Feb.  12,  1873,    131 

16 

14  Stat.  47.  H.D| 
17  Stat.  427.        | 

1 

iThree-Cent  Pieces,    . 

30 

3 

(March  3,  1865. 
■JFeb.  12,  1873, 

100 
131 

1 
16 

(March  3, 1865,    100 
I  Feb.  12,  1873,    131 

16 

13  Stat.  5 17.  H.DI 

17  Stat.  427.        1 

■Two-Cent  Pieces  (cop- 

per, tin,  and  zinc), 

96 

2 

April  22,  1864, 

66 

1 

April  22,  1864,     66 

13 Stat.  54.   H.dI 

Cents  (copper),      .     . 

264 

April  2,  1792, 

16 

9 

April  2,  1792,       18 

1  Stat.  246.    H.D, 

"           "         ... 

168 

Jan.  18,  1837, 

3 

12 

Jan.  18,  1837,        3 

'2 

6  Stat.  136.  H.D 

"           (copper  and 

nickel),     .     .     . 

72 

Feb.  21,  1857, 

66 

4 

Feb.  21,  1857,      66 

11  Stat.  163.  H.D 

1     **     (copper,  tin  and 

48 

(  April  22,  1864, 

\  Feb.  12,  1873, 

April  2,  1792, 

66 

1 

(  April  22,  1864,     66 
1  Feb.  12,  1873,    131 

13  Stat.  64.  H.D. 

1         zinc),    .... 

131 

16 

16 

17  Stat.  427. 

I  Half  Cents  (copper). 

132 

16 

9 

April  2,  1792,       16 

9 

1  Stat.  246. 

[                   H                                   4t 

84 

Jan.  18,  1837, 

3 

12 

Jan.  18,  1837,        3 

12 

6  Stat.  136.  H.D 

*  The  present  legal  value  of  all  United  States  coins,  icfien  of  fu'l  weight,  is  ihe  same  as  the  nominal  value,  excepting  that 
^old coins  minted  before  July  31,  1834,  which  is  put  at  94  8-10  cents  per  pennyweight.    There  are,  however,none  of  the  latter  u  '' 
circulation.    "Stat.,"  in  the  last  column,  means  "Statutes  at  Large;"  and  the'initials  "H.  D.,"  refer  to  "Heyl's  Digest." 

The  intrinsic  value  of  the  gold  coins  authorized  by  the  Act  of  1873,  ditlers  slightly  from  those  of  prior  issue,  after  July  31, » 
■in  account  of  the  diminished  proportion  of  silver  in  the  alloy.    But  see  Treas.  Eeg.  post  p.  3. 

f  Reissue  provided  lor  by  Act  of  Feb.  28, 1878. 

I  The  Act  of  1873  fixes  the  weight  of  the  Half  Dollar  at  12V^  grammes,  and  the  Quarter  Dollar  and  Dime  at  ]4  and  1-5  the  '^^ 
The  reduction  of  the  weight  of  these  coins  to  graiiis,  is  made  in  accordance -with  the  Act  of  July  28, 1866,  ch.  301. 

(a) 


MONEYS  RECEIVABLE  FOR  DUTIES. 


UNITED  STATES  TREASURY  REGULATIONS  AS  TO  MONEYS 
RECEIVABLE  FOR  DUTIES. 

Art,  lOOL  Gold  coins  of  the  United  States*  are  receivable  for  duties  at 
their  nominal  value,  in  unlimited  sums,  provided  the  loss  of  weight  by  abrasion 
or  ordinary  wear  does  not  exceed  one-half  of  one  per  centum  in  twenty  years, 
or  in  that  proportion  for  a  shorter  period  of  circulation  ;  but  coins  of  less  than 
the  least  current  weight  shall  be  received  at  their  valuation,  in  proportion  to 
their  actual  weight.  {Act  Feb,  12,  1873,  ch.  131,  §  14.      17  StaL.  p.  426.) 

Silver  dollars  of  the  United  States,  other  than  the  trade-dollar,  are  receiv- 
able for  duties,  at  their  nominal  value,  in  unlimited  sums.  {Act  February  28, 
1878,  ch.  20,  §  1,  20  Stat.  p.  25,  S.  S.  3498.) 

Silver  half-dollars,  quarter-dollars,  dimes,  and  half-dimes,  coined  previous  to 
April,  1853,  are  receivable  for  duties,  at  their  nominal  value,  in  unlimited  sums. 
(Act  Jan.  18,  1837,  ch.  3,  §  9.     H.  D.,  p.  733.) 

Silver  trade-dollars,  also  silver  half-dollars,  quarter-dollars,  dimes,  and  half- 
dimes,  coined  since  April  1,  1853,  are  receivable  for  duties  in  amounts  not  ex- 
ceeding five  dollars  in  one  payment.  {Acts  Feb.  21,  1853,  ch.  79,  §§  1,  2  {H.  D.^ 
p.  742),  and  Feb.  12,  1873,  ch.  131,  §  15.     17  Stat.,  p.  427.) 

Five-cent  pieces,  coined  between  the  years  1866  andf  1873,  are  receivable 
for  duties  in  amounts  not  exceeding  one  dollar  in  one  payment.  (Act  May  16, 
1866,  ch.  81,  §  3.     H.  Z>.,  p.  754.) 

Three-cent  pieces,  composed  in  part  of  silver  and  coined  between  the  years 
1851  and  1865,  are  receivable  in  sums  not  exceeding  thirty  cents  in  one  pa}^- 
ment,  and  three  cent  pieces,  composed  in  part  of  nickel  and  coined  between 
the  years  1865  andf  1873,  are  receivable  in  amounts  not  exceeding  sixty  cents 
in  one  pavment.  {Acts  March  3,  1851,  ch.  20,  §  11,  and  March  3,  1865,  ch.  100, 
§3.     H.D.,pp.  739,  752.) 

Five-cent  pieces,  three  cent  pieces,  and  one-cent  pieces,  coined  under  the 
"  coinage  act  of  eighteen  hundred  and  seventy-three,"  are  receivable  in  amounts 
not  exceeding  twenty-five  cents  in  one  payment.  {Act  Feb.  12,  1873,  ch.  131, 
§16.     17  Stat.,  p.  427.) 

Two-cent  pieces  and  one-cent  pieces,  coined  previous  tof  1873,  are  receivable 
in  sums  not  exceeding  four  cents  in  one  payment.  (Act  March  3,  1865,  ch.  100, 
§  6.     H.  Z).,  p.  753.) 

United  States  demand  notes  are  receivable  for  duties  at  their  nominal  value, 
in  unlimited  amounts. 

Coin  certificates,  being  certificates  of  the  deposit  of  gold  coinj  with  the 
Treasurer  or  Assistant  Treasurers  of  the  United  States,  are  receivable  for  du- 
ties at  their  nominal  value  to  the  amount  of  the  duties  to  be  paid. 

Art.  1002.  United  States  legal-tender  notes  and  the  circulating  notes  of  na- 
tional banks  are  receivable,  at  their  nominal  values,  for  all  payments  other  than 
duties  on  imports ;  and  the  fractional-currency  notes  of  the  United  States  are 
receivable  for  all  payments,  other  than  customs,  when  ofl'ered  in  sums  not  ex- 
ceeding five  dollars. II 

Art.  1003.  Pajments  in  gold  coin  should  be  weighed  by  single  pieces;  but 
if  in  bulk,  the  coins  must  be  separately  examined  and  tested  as  far  as  neces- 

♦  Excepting  those  minted  before  July  31, 1834,  which  rate  at  94x*o  cents  per  pwt.  (Act  June  28, 1834,  ch.  95, 
2  3.    H.  D.,  p.  730.) 

t  April  1,1873. 

i  Or  gold  bullion.  (Act  of  March  3, 1863,  ch.  73,  ?  5.    H.  D.,  p.  793.) 

I  Defaced  and  Mutilated  Currejicj/.— Defaced  and  mutilated  fractional  and  legal-tender  notes,  each  equalling  or 
exceeding  by  face  measurement  fAr^-e-j^//^.?  of  its  original  proportions  i«o??.c  ^jiece,  are,  under  previous  regula- 
tions of  the  Department,  if  in  a  condition  that  the  genuineness  can  be  clearly  ascertained,  received  at  their  full 
face  value  in  payment  of  all  currency  dues  to  the  United  States.  Smaller  fragments  cannot  be  receivedfor  euch 
dues,  but  are,  on  conditions  published,  redeemable  at  the  Treasury.  Every  otiicer  of  the  Treasury  Department 
is  required  to  stamp  the  vs'ord  "Counterfeit  "  upon  every  spurious  note  presented  to  him,  purjiorting  to  hav« 
been  issued  by  the  United  States,  or  by  a  National  Bank.  <Act  June  30, 1864,  ch.  172,  §  5.    H.  D.,  p.  816.) 


4  RECIPIENTS  OF  CUSTOMS  DUES. 

sary ;  one-dollar  pieces  must  be  separated  from  larger  coins  and  weighed  apart, 
and  the  weighing  in  bulk  must  be  done  by  amounts  of  ten  dollars,  one  hundred 
dollars,  one  thousand  dollars,  or  multiples  thereof. 

In  weighing  coins  the  ounce  troy,  and  the  decimals  thereof,  are  to  be  used. 

The  standard  weight  and  the  least  current  weight  of  certain  specified  sums, 
in  gold  coins  above  the  dollar,  are  as  follows ; 

Amount.                                              ^  Standard  weight.  Least  current  weight. 

$100,  .         .         .        •.      "  .  5.375  oz.                        5.348  oz. 

500, 26  875  0Z.                      26.741  oz. 

1000, 53  750  oz.                       53.481  oz. 

5000, 268.750  oz.  267.407  oz. 

The  gold  dollar  continuing  current  until  the  allowed  deviation  from  standard 
weight  in  manufacture  is  exceeded  by  wear  and  abrasion,  5000  pieces  will  be 
current  when  weighing  not  less  than  266jq%^(j  ounces  troy. 

The  standard  weight  and  the  least  current  weight  of  single  gold  coins  of  the 
United  States,  above  the  dollar,  are  as  follows ; 

Coin.  Standard  weight.  Least  current  weight. 

Quarter-eagle,.         .         .         .       64.5  grs.  64.18  grs. 

Three-dollar,    ....       77.4  grs.  77  02  grs. 

Half-eagle,        ....     129.0  grs.  128  36  grs. 

Eagle, 258.0  grs.  256.71  grs. 

Double-eagle,  .        .        .        .     616.0  grs.  513.42  grs. 

As  the  coinage  law  tolerates  a  deviation  from  the  standard  weight  of  one- 
quarter  of  a  grain,  or  less,  in  the  manufacture  of  the  dollar  piece,  that  coin 
will  be  current  and  receivable  so  long  as  it  is  not  reduced  below  25 /j/^  grains 
in  actual  weight. 


RECIPIENTS  OF  CUSTOMS  DUES. 

Art.  1004.  At  custom-houses  where  there  are  regularly  designated  cashiers, 
such  cashiers  shall  be  the  sole  recipients  of  customs  moneys ;  at  all  other  cus- 
tom-houses or  stations,  either  the  collectors  personally,  or  an  officer  specially 
designated  for  each  custom-house  or  station,  or  inspectors  of  baggage,  when  so 
authorized,  shall  be  the  recipients  of  such  moneys. 

Art.  1005.  Receipts  may  be  demanded,  and,  when  demanded,  must  be  given 
as  a  matter  of  right  for  any  payments  of  money  on  account  of  customs  or  other 
dues  to  the  United  States ;  but,  for  the  due  protection  of  the  revenue,  the  col- 
lector should  require  an  additional  entry  of  the  goods,  or  an  additional  copy  of 
the  document,  to  be  presented,  on  which  the  receipt  should  be  entered. 


FOREIGN  MONEYS  OF  ACCOUNT, 


AND 


THEIR    VALUES    IN    UNITED    STATES    MONEY. 
PROCLAIMED  BY  THE  SECEETARY  OF  THE  TREASURY. 


Country. 


I 


Argentine  Rep.. 

Austria 

Austria 

Azores 

Belgium 

Bogota 

Bolivia 

Bolivia 

Brazil 

Brit.  Poss.,N.A.. 
Central  Araer. ... 
Central  Amer. ... 

Chili 

China 

Cuba 

Denmark , 

Ecuador 

Ecuador 

Egypt 

Egypt 

France 

German  Empire 

Great  Britain 

Greece 

Hayti 

Hayti 

India 

Italy 

Jamaica 

Japan 

Liberia 

Madeira,^ 

Mexico 

Netherlands 

Noiway 

Paraguay 

Peru 

Peru 

Porto  Rico 

Portugal 

Russia  

Sand  w.  Islands.. 

Spain 

Sweden 

Switzerland,  ..... 

Tripoli 

Tunis 

Turkey 

U.S.  of  Colombia. 

Uruguay 

Venezuela 

Venezuela 


Monetary  unit. 


Peso* 

8Gul.,or20Francs. 

Florin 

Milreis,  A; 

Franc 

Peso 

Dollar , 

Boliviano , 

Milreis,  a 

Dollar 

Dollar 

Peso 

Peso 

Tael 

Pe.so 

Crown 

Dollar 

Peso 

Piastre,  6 

Pound,  c 

Franc 

Mark 

Pound  sterling 

Drachma 

Dollar 

Gourde 

Rupee, e 

Lira 

Pound  sterling 

Yen 

Dollar 

Milreis,  A 

Dollar 

Florin 

Crown 

Peso 

Dollar 

Sol 

Peso 

Milreis,  a 

Roubles,/' 

Dollar 

Peseta,  flr , 

Crown , 

Franc 

Mahbub,6 

Piastre, /i 

Piastre 

Peso 

Patacon 

Peso 

Bolivar , 


Standard. 


Gold  &  Silver. 

Gold  &  Silver. 

Silver , 

Gold 

Gold  &  Silver. 

Gold 

Gold  &  Silver., 

Silver 

Gold 

Gold 

Silver 

Silver.... 

gGold  &  Silver- 
Silver 

§Gold  &  Silver- 
Gold 

Silver 

Silver 

Gold 

Gold 

Gold  &  Silver- 
Gold 

Gold 

Gold  &  Silver., 

Silver 

Gold  &  Silver.. 

Silver 

Gold  &  Silver.. 

Gold 

gGold  &  Silver.. 

Gold 

Gold 

Silver 

JGold  &  Silver.. 

Gold 

Gold 

Silver 

Silver 

Gold 

Gold 

Silver 

Gold 

Gold  &  Silver.. 

Gold 

Gold  &  Silver.. 

Silver 

Silver 

Gold 

Silver 

Gold 

Silver 

Gold  &  Silver.. 


Value  in  U.  S. 

money 

Former. 

Present. 

81.00 

$0.96,5 

3.85,89 

40  6 

.40,1 

t.83,5 

.19,3 

.19,3 

.96,5 

.83,6 

.82,3 

.81.2 

.54,6 

.54,6 

1.00 

.93,5 

.83,6  ■ 

.91.2 

.91.2 

tl.35 

n.20 

.93,2 

.93.2 

.26,8 

.26,8 

.93,5 

.82.3 

.81,2 

.04,9 

.04,9 

4.97,4 

.19.3 

.19.3 

.23.8 

.23,8 

4.86,65 

4.86,65 

.19,3 

.19,3 

t.95.2 

.96,5 

.39, 

.38,6 

.19,3 

.19,3 

4.86,65 

.88.7 

.87,6 

1.00 

1.00 

fl.OO 

.89,4 

.88.2 

1.40.2 

.40,2 

.26.8 

.26,8 

fl.OO 

.93.5 

.82,3 

.81,2 

t.92,5 

1.08 

1.08 

.65,8 

.65 

1.00 

1.00 

.19.3 

.19,3 

.26.8 

.26.8 

.19,3 

.19,3 

.74.3 

.73.3 

.11,8 

t.W,4 

.04,4 

.82.3 

.81,2 

t.94,9 

t.77,73 

.19,3 

.19,3 

Standard  Coins. 


2t5,  A.  i,  V2  ari(J  1  peso,  %  Argen 

[tine,  and  Argentine. 
Florin. 

5, 10,  and  20  Francs. 

Escudo,  Va  Bolivar,  and  Bolivar. 

Boliviano. 

None. 

Dollar. 

Condor,  Doubloon,  and  Escudo. 

T^.  /^.  K.  3^.  and  1  Doubloon. 

10  and  20  Crowns. 

Dollar. 

tPeso. 

5, 10. 25, 50  and  100  Piastres. 

5, 10.  25.  50  and  100  Piastres. 

5, 10,  and  20  Francs. 

5, 10,  and  20  Marks. 

V^  Sovereign,  and  Sovereign. 

5, 10,  20, 50.  and  100  Drachmas. 

1,  2,  5,  and  10  Gourdes. 

5, 10,  20,  50,  and  100  Lire. 

1, 2, 5, 10,  and  20  Yen,  G.  &  S.  Yen, 


Peso  or  dollar,  5, 10, 25, 50  Centavo, 

Florin. 

10  and  20  Crowns. 


SoL 

2,  5,  and  10  Milreis. 
14,  Yi,  and  1  Rouble. 

5, 10, 20, 50,  and  100  Pesetas. 
10  and  20  Crowns. 
5, 10,  and  20  Francs. 


2.5,  50, 100,  250,  and  500  Piastres. 
Peso. 


5, 10,  20,  50,  and  100  Bolivar. 


*  The  Argentine  or  South  American  Doubloon  is  to  be  estimated  at  815.58  until  further  orders.  (S.  S.,  2574.) 
t  Values  marked  with  a  f  were  proclaimed  prior  to  1879. 

X  Silver  prior  to  1880.  g  Gold  prior  to  1880.  ||  Prior  to  1880, 10  Gulden,  gold,  estimated  at  84  01,9. 

a  1000  Reis.  &  Former  dollar  of  20  piastres  was  estimated  at  81.00,39.  c  100  piastres, 

e  16  Annas.     / 100  Copecks.     ^  100  Centimes,     ^i  ISCaroubs.     iS.  S.,4864.     AS.  S.,  2401.     i  S.S.,5525. 


(5) 


WEIGHT,  FINENESS,  AND  VALUE  OF  FOREIGN  COINS, 

As  determined  by  U.  S.  Mint  Assays,  and  proclaimed  Jan.l,  1874,  by  the  Secretary  of  the  TreashjVy. 

EXPLANATORY     REMARKS. 

1.  The  weight  is  expressed  in  fractions  of  an  ounce  troy,  agreeing  with  the  terms  used  in  the  United 
States  mints. 

If  it  is  desired  to  have  the  weight  of  any  piece  in  grains,  regard  the  thousandths  of  an  ounce  aa 
integers,  take  their  hsilf,  from  which  deduct  four  percent,  of  that  half,  and  the  remainder  will  be  grains. 

2.  The  fineness  is  expressed  in  thousandth  parts,  i.  e.,  so  many  parts  of  pure  gold  or  silver  in  1000 
parts  of  the  coin.  The  old  carat  system  is  generally  abandoned  (except  for  jewelry),  but  it  may  be 
worth  while  to  say  that  4H  thousandths  equal  one  carat. 

8.  The  valuation  of  gold  is  a  direct  calculation  from  weight  and  fineness,  at  the  legal  rate  of  25.8 
grains,  900  fine,  being  equal  to  one  dollar;   or  $20,672  (neaily)  per  ounce  of  fine  gold. 

Foreign  coins,  if  converted  into  United  States  coins,  will  be  subject  to  a  charge  of  one-fifth  of  one 
per  cent. 

4.  For  the  silver  there  is  no  fixed  legal  valuation  as  compared  with  gold.  The  value  of  the  silver 
coins  is  computed  at  the  rate  of  120  cents  per  ounce,  900  fine,  payable  in  subsidiary  silver  coin,  that 
having  been  the  mint  price  when  the  assays  were  made. 

The  gold  value  of  silver  is  to  be  found  in  the  bullion  markets  ;  at  present  it  is  about  113  cents  per 
ounce,  900  fine. 

5.  These  tables  generally  give  the  one  principal  coin  of  each  country,  from  which  the  other  sizes  are 
easily  deduced.  Thus,  when  the  franc  system  is  used,  there  are  generally  gold  pieces  of  40,  20,  10, 
and  5  francs,  all  in  due  proportion.  But  in  silver  the  fractional  coins  are  very  often  of  less  intrinsio 
value  than  the  normal  coin,  proportionally.     These  are  seldom  exported. 

GOLD     COINS. 


COUNTRY. 


AUSTRIA. 


BELGIUM 

BRAZIL 

CENTRAL  AMERICA. 


CHILI 

COLOMBIA  and  South  Americagenerally 

DENMARK 

EGYPT  

ENGLAND  


FRANCE 

GERMANY 

GREECE 

INDIA  (British). 

ITALY 

JAPAN  


MEXICO. 


NETHERLANDS.. 
NEW  GRANADA., 

PERU 

PORTUGAL 

RUSSIA 

SPAIN 


SWEDEN 


TUNIS  ... 
TURKEY 


DENOMINATION. 


Fourfold  Ducat 

Souverain  (no  longer  coined) 

4  F'jorins  (new) 

25  li'rancs ... 

20MiIrei.>^ 

?:  Escudos , 

4  Reals 

10  Pesos  (dollars) 

Old  Doubloon* 

Old  10  Thaler 

Bedidlik  (100  Piasters) 

Pound  or  Sovereign  (new)t.. 

Pound  average  (worn) 

20  Francs  (no  new  issues)... 

Old  10  Thaler  (Prussian) 

20  Drachms 

Mohur,  or  15  Rupeesl 

20  Lire  (Francs) 

Cobang  (obsolete) 

New  20  Yen 

Old  Doubioon  (average) 

20  Pesos  (Empire) 

20  Pesos  (Repub),  new 

10  Guilders 

10  Pesos  (Dollars) 

20S(des 

Coroa  (Crown) 

5  Roubles 

100  Re<ils 

80  Reals 

10  Escudos 

Ducat 

Carolin  (10  Francs) 

25  Pi  stres 

100  Piastres 


Weight. 

Fineness 

Ounces. 

Thous, 

0.448 

986 

0.363 

900 

0.104 

900 

0.254 

899 

0.575 

916.5 

0.209 

853.5 

0.027 

875 

0.492 

898 

0.867 

870 

0.427 

895 

0.275 

875 

0.256.8 

916.5 

0.256.3 

916,5 

0.207 

899 

0.427 

903 

0.186 

900 

0.375 

916.6 

0.207 

899 

0.289 

572 

1.072 

900 

0.867 

870 

1.086 

875 

1.081 

873 

0.215 

899 

0.526 

891.5 

1.055 

898 

0.308 

912 

0.210 

916 

0.268 

896 

0.215 

869.6 

0.270.8 

896 

0.111 

975 

0.104 

900 

0.161 

900 

0.231 

915 

Value  in 

U.  S,  gold 

coin. 


9  13 

6  75 

1  93 

4  72 

10  89 


cts.  mis. 

2 

4 

5 

0 


4 

68    8 
48    8 


13 

15     50 


90 
97 
86 
85 
84 
97 


3     44     2 


10 
84 
57 


19  94  4 
15  69  3 
19     64    3 


19  51 

3  99 

9  67 

19  21 


80 
97 
96 
86 
01 
23 
93 
99 
37 


*  The  doubloon  (doblon,  or  more  properly  onza,  though  not  really  an  ounce  Spanish)  is  now  generally  discon- 
tinued. These  i/gures  answer  as  well  for  the  doubloon  of  Peru,  Chili,  Bolivia,  Ac,  and  therefore,  this  item  stands 
for  all.    Popayan  pieces  were  rather  inferior. 

t  The  sovereigns  coined  at  Melbourne  and  Sydney,  in  Australia,  and  distinguished  only  by  the  mint  marks 
M  and  S,  are  the  same  as  those  of  the  London  mint.  Sovereigns  generally  are  up  to  the  legal  fineness,  916]?^  (ot 
22  carats). 

X  The  last  coinage  of  mohurs  was  in  1862. 


(6) 


WEIGHT,  FINENESS,  AND  VALUE  OF  FJREIGN  COINS. 


SILVEK     COINS. 


COUNTRY. 


AUSTRIA. 


BELGIUM 


BOLIVIA 

BRAZIL 

CANADA 


CENTRAL  AMERICA,, 
CHiLI 


CHINA. 


DENMARK 

EGYPT 

ENGLAND. 


FRANCE 

NORTH  GERMAN   states! 


SOUTH  GERMAN  STATES. 

GERMAN  EMPIRE 

GREECE 

HINDUSTAN 

ITALY  


JAPAN 


MEXICO. 


NETHERLANDS. 

NORWAY 

NEW  GRANADA. 
PERU 


PORTUGAL 
ROMANIA- 
RUSSIA 

SPAIN 


SWEDEN 

SWITZERLAND. 

TUNIS 

lURKEY 


DENOMINATIQN. 


Old  Rix  Dollar 

Old  Scudo  (Crown) 

Florin,  before  ]b68 

New  Florin 

New  Union  Dollar 

Maria  Theresa  Dollar  1780  .., 

5  Francs 

2  Francs 

New  Dollar. 

Double  Milreis 

20  Cents 

25  Cents 

Dollar 

Old  Dollar 

New  Dollar 

Dollar  (English  mint) 

10  Cents 

2  Rigsdaler 

Piaster  (new). 

Shilling  (new) .'. 

Shilling  (average) 

5  Franc  (average) 

2  Franc 

Thaler  (before  1857) 

Thaler  (new) 

Florin 

5  Marks  (new) 

5  Drachms 

Rupee 

5  Lire 

Lira 

Itzebu  (no  longer  coined).... 

1  Yen 

50  Sen 

Dollar  (average) 

Peso  of  Mnxmilian 

21  Guilder;; 

Specie  Daler. 

Dollar  of  1857 

Old  Dollar 

Dollar  of  ]858 

Half  Dollar  of  1836  and  1838 

Sol 

500  Reis 

2  Lei  (Francs)  new 

Rouble 

6  Pesetas  (dollar) 

Peseta  (pistareen) 

Ricksdaler 

2  Francs 

5  Piastres  

20  Piastres 


Weight. 

Fineness 

Ounces. 

Thous'nds 

0.902 

833 

0.836 

902 

0.451 

833 

0.397 

900 

0.596 

900 

0.895 

838 

0.803 

897 

0.320 

835 

0.801 

900 

0.820 

918.5 

0.150 

925 

0.187.5 

925 

0.866 

850 

0.804 

908 

0.801 

900.5 

0.806 

901 

0.087 

901 

0.927 

877 

0.040 

755 

0.182.5 

924.5 

0.178 

925 

0.800 

900 

0.320 

835 

0.712 

750 

0.595 

900 

0.340 

900 

0.804 

900 

0.719 

900 

0.374 

916.5 

0.800 

900 

0.160 

835 

0.279 

8V>0 

0.806.7 

900 

0.402 

800 

0.806 

901 

0.861 

902.5 

0.804 

944 

0.927 

877 

0.803 

896 

0.866 

901 

0.766 

909 

0.433 

650 

0.802 

900 

0.400 

912 

0.322 

835 

0.667 

875 

0.800 

900 

0.100 

835 

0  273 

750 

0.320 

835 

0.511 

898  5 

0.770 

830 

Value 
in  subsidiary 
silver  coin. 


cts.  mills. 


0  50 


0  35 


96  1 
4 


1  00 

0  18  5 

0  23  1 

0  98  1 

1  04  6 
0  96  2 


35  6 
0  71  2 
0  71  4 
0  40  8 
0  96 
0  86 
0  45 

0  96 
0 
0 
1 
0 
1 
1 

1  01  2 
1  08  4 

96  0 
04  3 
92  8 
37 


5 
3 

7 

96  0 
17  8 
33  1 
04  0 
42  8 
04  0 
03  6 


5 
96  0 

48  6 
35  8 


0 

1 

0 

0 

0 

0 

0 

0  77  8 

0  96  0 
17  8 
27  3 
35  6 
61  2 
85  2 


INVOICE  CURRENCIEa 


INYOICE  CURRENCIES. 

Section  2838  of  the  Revised  Statutes  (see  Part  I,  paragraph  1840),  jro. 
vides  that  "all  invoices  of  merchandise  subject  to  a  duty  ad  valorem  shall  ba 
made  out  in  the  currency  of  the  place  or  country  from  whence  the  importation 
shall  be  made,  and  shall  contain  a  true  statement  of  the  actual  cost  of  such 
merchandise,  in  such  foreign  currency  or  currencies,  without  any  respect  to  the 
value  of  the  coins  of  the  IJnited  States,  or  of  foreign  coins,  by  law  made  cur^ 
rent  within  the  United  States,  in  such  foreign  place  or  country." 

Invoices  of  free  goods,  or  of  goods  paying  strictly  specific  duty,  maj^  be 
made  out  in  the  currency  of  the  tFnited  States,  or  that  of  any  other  country 
where  its  value  is  fixed  by  our  laws.     (R.  R.,  pt.  iv.  Art.  25.) 

In  ascertaining  the  value  of  imports  for  the  assessment  of  duties,  the  cur- 
rency of  the  invoice  must  be  converted  into  money  of  the  United  States  ac- 
cording to  the  rates  of  value  ascertained  and  made  known  in  pursuance  of  law; 
the  standard  gold  dollar  being  the  unit  of  the  money  of  account  of  the  United 
States.     (Tr.  Regs.,  Acts  345  and  993.) 

"Where  the  standard  value  of  a  foreign  currency  has  been  proclaimed  by  the 
Secretary  of  the  Treasury  in  the  manner  provided  by  law,  or,  not  having  been 
so  proclaimed,  has  been  fixed  by  a  special  enactment,  that  value  is  to  be  taken 
in  all  cases  in  estimating  customs  duties,  unless  collectors  have  been  otherwise 
instructed,  or  unless  a  depreciation  of  the  value  of  the  foreign  currency  ex- 
pressed in  an  invoice  from  the  standard  of  that  currency  shall  be  shown  by 
consular  certificate  thereto  attached."*  (Ibid.,  Art.  993,  as  amended  June  29, 
1874,  S.  S.,  1870.) 

Where  the  standard  value  of  a  foreign  currency  has  not  been  so  proclaimed, 
an  invoice  expressed  in  such  currency  must  be  accompanied  by  a  consular  cer- 
tificate, showing  its  value  in  standard  gold  dollars  of  the  United  States.    (Ibid.) 

"When  silver  is  the  legal  standard  of  a  foreign  currency  and  represents  the 
unit  of  account,  its  value  is  to  be  reduced  to  the  basis  of  gold  on  the  assump- 
tion that  the  ratio  of  15  J  to  1,  or  such  other  ratio  as  may  be  from  time  to  time 
established,  represents  the  relative  values  of  silver  and  gold."    {Ibid.,  Art.  994.) 

Invoices  of  Swiss  goods  made  out  in  the  "  franc  federal,"  do  not  require  the 
consular  currency  certificate.     (Ibid.,  Art.  995.) 

"  In  the  absence  of  the  required  currency  certificate,  the  goods  will  be  ad- 
mitted to  entry  on  the  usual  appraisement,  but  the  importer  will  be  required  to 
give  bond  to  produce  such  certificate,  whether  the  import  be  subject  to  duty  or 
not,  and  the  final  liquidation  of  duties  will  be  delayed  until  the  filing  of  the 
certificate  or  the  expiration  of  the  bond."     (Ibid.,  Art.  998.) 

German  thalers  have  ceased  to  be  the  unit  of  value  in  Germany,  excepting 
Bavaria  and  Wurtemberg,  and  the  m.ark  has  been  substituted.  All  invoices 
of  goods  subject  to  a  dut}^  ad  valorem,  imported  from  Germany,  other  than 
from  Bavaria  and  Wurtemburg,  should  be  made  out  in  m^rks,  and  such  invoices 
representing  other  currencies  should  be  rejected.  (S.  S.,  2262.) 

An  invoice  made  out  in  the  currency  actually  paid  may  be  received  by  a  col- 
lector of  customs,  if  it  contains  also  a  true  statement  of  the  actual  cost  of  the 
merchandise  in  the  currency  of  the  country  whence  the  goods  were  imported, 
and  in  all  other  respects  complies  with  the  laws  and  regulations  governing  the 
subject.  (S.  S.,  2536.) 

•  See  ante,  Part  I,  paragraph  1865,  for  statutory  provision  as  to  depreciated  currency. 


STERLING    MONEY  OF   GREAT   BRiTAIN, 

CONVERTED   INTO  MONEY  OF   THE  UNITED   STATES. 


Estimating  the  Pound  or  Sotereion  at  $4.8665,  in  accordance  with  the  Act  of  March  3, 1873.« 

8  cts.  m. 

$4.8665  or  4.86.6|. 

.243325  or  24.3^2      or  24J33  cents. 

.020277083+  or  2.0||3-    or   2J8^3^     " 


One  Pound  {£)  = 
One  Shilling  (  s.  )  = 
One  Penny  [d.)  = 
One  Farthing  {qr,)  = 


.005069270834-  or 


or  02^13  3  25 
^^    ^4  80  0  0CF 


.  The  Penny  at  2.03  cents,  and  the  Farthing  at  .51  of  a  cent,  is  sufficiently  near  tht 
true  rate  for  customs  purposes.     For  a  closer  computation  see  the  next  table. 


Dollars  and 

Dollars  and 

Dollars  and 

Dollars  and 

*.  d.  qrs. 

8  cts.  m. 

£ 

Decimals 

£ 

Decimals 

£ 

Decimals 

£ 

Dc'cimala 

thereof. 

thereof. 

thereof. 

thereof. 

H 

2.5 

1 

4.8665 

54 

262.7910 

107 

520.7155 

160 

778.6400 

1 

5 

2 

9.73:^0 

55 

267.6575 

108 

525.5820 

161 

783.5065 

2 

01 

3 

14.5995 

56 

272.5240 

109 

530.4485 

162 

788.3730 

3 

01  5 

4 

19.4660 

57 

277.3905 

110 

535.3 i 50 

163 

793  2395 

1 

02 

5 

24.3325 

58 

282.2570 

111 

540  1815 

164 

798.1060 

2 

04 

6 

29.1990 

59 

287.1235 

112 

545.0480 

165 

802.9725 

3 

06 

7 

34.0655 

60 

291.9900 

113 

549  9145 

166 

807.8390 

4 

08 

8 

38.9320 

61 

296.8565 

114 

554.7810 

167 

812.7065 

5 

10 

9 

43.7985 

62 

301.7230 

115 

559.6475 

168 

817.5720 

6 

12 

10 

48.6650 

63 

306.5895 

116 

564.5140 

169 

822.4.385 

7 

14 

11 

53.5315 

64 

311.4560 

117 

569.3805 

170 

827.3050 

8 

16 

12 

58.3980 

65 

316.3225 

118 

574.2470 

171 

832.1715 

9 

18 

13 

63.2645 

66 

321  1890 

119 

579  1135 

172 

837.0380 

10 

20 

14 

68.1310 

67 

326.0555 

120 

583.9800 

173 

841.9045 

11 

22 

15 

72.9975 

68 

330.9220 

121 

588.8465 

174 

846.7710 

1 

24 

16 

77.8640 

69 

335.7885 

122 

593.7130 

175 

851.6375 

1  6 

36  5 

17 

82.7305 

70 

340.6550 

123 

598.5795 

176 

856  5040 

2 

49 

18 

87.5970 

71 

345.5215 

124 

603.4460 

177 

861.3705 

2  6 

61 

19 

92.4635 

72 

350.3880 

125 

608.3125 

178 

866.2370 

3 

73 

20 

97.3300 

73 

355.2545 

126 

613.1790 

179 

871.10.35 

3  6 

85 

21 

102.1965 

74 

360.1210 

127 

618.0455 

180 

875.9700 

4 

97 

22 

107.0630 

75 

364.9875 

128 

622.9120 

181 

880.8365 

4  6 

1  09  6 

23 

111.9295 

76 

369.8540 

129 

627.7785 

182 

885.7030 

5 

1  22 

24 

116.7960 

77 

374.7205 

130 

632.6450 

183 

890  5695 

6  6 

1  34 

25 

121.6625 

78 

379.6870 

131 

637.511 5 

184 

895  4360 

6 

1  46 

26 

126.5290 

79 

384.4535 

132 

642  3780 

185 

900  3025 

6  6 

1  58 

27 

131.3955 

80 

389  3200 

133 

647.2445 

186 

905.1690 

7 

1  70 

28 

136  2620 

81 

394.1865 

134 

652.1110 

187 

910.0355 

7  6 

1  82  5 

29 

141.1285 

82 

399.0530 

135 

656.9775 

188 

914.9020 

8 

1  95 

30 

145.9950 

83 

403.9195 

136 

661  8440 

189 

919.7685 

8  6 

2  07 

31 

150.8615 

84 

408.7860 

137 

666  7105 

190 

924.6350 

9 

2  19 

32 

155.7280 

85 

413.6525 

138 

671.5770 

191 

929.5015 

9  6 

2  31 

33 

160.5945 

86 

418.5190 

139 

676  44o5 

192 

934.3680 

10 

2  43 

34 

165.4610 

87 

423  .3855 

140 

681.3100 

193 

939.2345 

10  6 

2  55  5 

35 

170.3275 

88 

428.2520 

141 

686.1765 

194 

944.1010 

11 

2  68 

36 

175.1940 

89 

433.1185 

142 

691.04^0 

195 

948.9676 

11  6 

2  80 

37 

180.0605 

90 

437  9850 

143 

696  9095 

196 

953.8.340 

12 

2  92 

38 

184.9270 

91 

442.8515 

144 

700.7760 

197 

958.7005 

12  6 

3  04 

39 

189.7935 

92 

447.7180 

145 

705.6425 

198 

963  5670 

13 

3  16 

40 

194.6600 

93 

452.5845 

146 

710.5090 

199 

968.4336 

13  6 

3  28  5 

41 

199.5265 

94 

457.4510 

147 

715.3755 

200 

973.3000 

14 

3  41 

42 

204.3930 

95 

462  3175 

148 

720.2420 

201 

978  1665 

14  6 

3  53 

43 

209.2595 

96 

467.1840 

149 

725.1085 

202 

983.0330 

15 

3  65 

44 

214  1260 

97 

472.0505 

150 

729.9750 

203 

987.8995 

15  6 

3  77 

45 

218.9925 

98 

476  9170 

151 

734.8415 

204 

992.7660 

16 

3  89 

46 

223  8590 

99 

481.7835 

152 

739.7080 

205 

997.6325 

16  6 

4  01  5 

47 

228.7255 

100 

486.6500 

153 

744.5745 

206 

1002.4990 

17 

4  14 

48 

233.5920 

101 

491.5165 

154 

749.4410 

207 

1007.3655 

17  6 

4  26 

49 

2.38.4585 

102 

496.3830 

155 

754.3075 

208 

1012.2320 

18 

4  38 

50 

243.3250 

103 

501.2495 

156 

759.1740 

209 

1017.0985 

18  6 

4  50 

51 

248.1915 

104 

506.1160 

157 

764.0405 

210 

1021.9650 

19 

4  62 

52 

253.0580 

105 

510.9825 

158 

768.9070 

211 

1026  8316 

l29  6 

4  74  5 

53 

257.9245 

106 

515.8490 

159 

773  7735 

212 

1031.6980 

*  This  table  cannot  be  used  for  the  Pounds  of  the  British  North  American  Provinces. 


(9) 


STERLING  MONEY  OF  GREAT  BRITAIN. 


Dollars  and 

Dollars  and 

1 

Dollars  and 

Dollars  and 

Dollars  and 

£ 

Decimals 
thereof. 

£ 

Decimals 
thereof. 

£ 

Decimals 
thereof. 

£ 

Decimals 
thereof. 

£ 

DL'Cimals 
thereof. 

213 

1036.5645 

284 

1382.0860 

355 

1727.6075 

426 

2073,1290 

497 

2418.6605 

214 

1041.4310 

285 

1386,9525 

356 

17324740 

427 

2077.9955 

498 

2423.  U70 

215 

1046.2975 

286 

1391.8190 
1396.6855 

357 

1737.3405 

428 

2082.8620 

499 

2428.3835 

216 

1051.1640 

287 

358 

1742.2070 

429 

2087.7286 

500 

2433  2500 

217 

1056.0305 

288 

1401.5520 

359 

1747.0735 

430 

2092,5950 

501 

2438  1165 

218 

10()0.8970 

289 

1406.4185 

360 

1751.9400 

431 

2097.4615 

502 

244  2.9830 

219 

1065.7635 

290 

1411.2850 

361 

1756.8005 

432 

2102,3280 

603 

2447.8495 

220 

1070.6300 

291 

1416. iol5 

362 

1761.6730 

433 

2107.1945 

504 

2452.7160 

221 

1075.4965 

292 

1421.0180 

363 

1766.5395 

434 

2112,0610 

505 

2457.5825 

222 

1080.3630 

293 

1425.8845 

364 

1771.4060 

435 

2116.9275 

506 

2462.4490- 

223 

1085.2295 

294 

1430.7510 

365 

1776  2725 

436 

2121.7940 

507 

2467.3155 

224 

1090.0960 

295 

1435.6175 

366 

1781.1390 

437 

2126  6605 

508 

2472  1820 

225 

1094.9625 

296 

1440.4840 

367 

1786.0055 

438 

2131,5270 

509 

2477.0485 

226 

1099.8290 

297 

1445.3505 

368 

1790.8720 

439 

2136.3935 

610 

2481.9150 

227 

1104  0955 

298 

1450.2170 

369 

1795.7385 

440 

2141.2600 

511 

2486.7815 

228 

1109.5620 

299 

1455.0835 

370 

1800.6050 

441 

2146.1265 

512 

2491.6480 

f 

229 

1114.4285 

300 

1459.9500 

371 

1805.4715 

442 

2150.9930 

513 

2496.6145 

230 

1119.2U50 

301 

1464.8165 

372 

1810.3380 

443 

21.55.S595 

514 

2501.3810 

231 

1124.1615 

302 

1469.6830 

373 

1815.2045 

444 

2160.7260 

515 

2506.2475 

232 

1 129.0280 

303 

1474.5495 

374 

1820.0710 

445 

2^1 6^' 6926 

516 

2511.1140 

233 

1133.8945 

304 

1479.4160 

375 

1824.9375 

446 

2170.4690 

517 

2615.9805 

234 

1138  7610 

305 

1484.2825 

376 

1829.8040 

447 

2175.3255 

618 

2520.8470 

235 

1143.6275 

306 

1489.1490 

377 

1834.6705 

448 

2180.1920 

519 

2525.7135 

2.36 

1148.4940 

307 

1494.0155 

378 

1839.5370 
1844.4035 

449 

2185.0585 

620 

2530.5800 

237 

1153.3605 

308 

1498.8820! 

379 

450 

2189.9250 

621 

2535.4465 

238 

1158.2270 

309 

1503  7485  1 

380 

1819.2700 

451 

2194.7916 

522 

2640.3130 

239 

1163.0935 
1167.9600 

310 

1508.6160 

381 

1854.1365 

452 

2199.6680 

523 

2546.1795 

240 

311 

1513.4815 

382 

1859.0030 

453 

2204.5245 

524 

2550.0460 

241 

1172.8265 

312 

1518.3480 

383 

1863.8695 

454 

2209.3910 

525 

2564.9125 

242 

1177.6930 

313 

1523  2145 

384 

1868  7360 

455 

2214  2576 

626 

2559.7790 

243 

1182.5595 

314 

1528.0810 

385 

1873  6025 

466 

2219.1240 

527 

2564.6455 

244 

1187.4260 

315 

1532.9475 

386 

1878.4690 

457 

2223.9905 

628 

2569.5120 

■ 

245 

1192.2925 

316 

1537.8140 

387 

1883.3355 

458 

2228.8570 

529 

2574.3785 

246 

1197.1590 

317 

1542.6805 

388 

1888.2020 

459 

2233.7235 

530 

2579.2460 

247 

1202  0255 

318 

1547.5470 

389 

1893,0685 

460 

2238.5900 

531 

2584.1115 

248 

1206.8920 

319 

1552.4135 

390 

1897.9350 

461 

2243.4566 

532 

2588.9780 

249 

1211.7585 

320 

1557.2800 

391 
392 

1902.8015 

462 

2248.3230 

633 

2593.8445 

■ 

250 

1216.6250 

321 

1562.1465 

1907.6680 

463 

2253.1896 

634 

2698.7110 

251 

1221.4915 

322 

1567.0130 

393 

1912.6345 

464 

2258.0560 

535 

20O3.5775 

252 

1226.3580 

323 

1571  8795 

394 

1917.4010 

465 

2262.9225 

536 

2608.4440 

253 

1231.2245 

324 

1576.7460 

395 

1922.2675 

466 

2267.7890 

537 

2613.3105 

254 

1236.0910 

325 

1581.6125 

396 

1927.1340 

467 

2272.6565 

538 

2618.1770 

255 

1240.9575 

326 

1586.4790 

397 

1932.0005 

468 

2277.5220 

539 

2623.0435 

256 

1245.8240 

327 

1591.3455 

398 

1936.8670 

469 

2282.3886 

540 

2627.9100 

257 

1250.6905 

328 

1696.2120 

399 

1941.7335 

470 

2287.2550 

641 

2632.7765 

258 

1255.5570 

329 

1601.0785 

400 

1946.6000 

471 

2292.1215 

642 

2637.6430 

259 

1260.4235 

330 

1605.9450 

401 

1951  4665 

472 

2296.9880 

543 

2642.5095 

260 

1265.2900 

331 

1610.8115 

402 

1956.3330 

473 

2301  8545 

544 

2647  3760 

261 

1270.1565 

332 

1615.6780 

403 

1961.1995 

474 

2306  7210 

545 

2652.2425 

262 

1275.0230 

333 

1620.5445 

404 

1966.0660 

475 

2311.5875 

546 

2657.1090 

263 

1279.8895 

334 

1625.4110 

405 

1970.9325 

476 

2316.4540 

547 

2661.9755 

264 

1284.7560 

335 

1630.2775 

406 

1975.7990 

477 

2321.3205 

548 

2666.8420 

265 

1289.6225 

336 

1635.1440 

407 

1980  6665 

478 

2326.1870 

549 

2671.7085 

266 

1294.4890 

337 

1640.0105 

408 

1985,5320 

479 

2331,0635 

650 

2676.5750 

267 

1299.3555 

338 

1644.8770 

409 

1990.3985 

480 

2335.9200 

561 

2681.4415 

268 

1304.2220 

339 

1649.7435 

410 

1995.2650 

481 

2340. 7865 

552 

2686.3080 

269 

1309.0885 

340 

1654.6100 

411 

2000.1315 

482 

2345  6530 

553 

2691.1745 

270 

1313.9650 

341 

1659.4765 

412 

2004.9980 

483 

2350.5195 

554 

2696.0410 

271 

1318.8215 

342 

1664  3430 

413 

2009  8645 

484 

2366.3860 

555 

2700.9075 

272 

1323.6880 

343 

1669.2095 

414 

2014.7310 

485 

2360.2626 

556 

2705.7740 

273 

1328  5545 

344 

1674.0760 

415 

2019.6975 

486 

2365.1190 

657 

2710.6405 

274 

1333.4210 

345 

1678.9425 

416 

417 

2024.4640 

487 

2369.9856 

558 

2715.5070 

275 

1338.2875 

346 
347 

1683.8090 

2029.3305 

488 

2374.8620 

559 

2720.3735 

276 

1343.1540 

1688.6755 

418 

2034.1970 

489 

2379.7185 

660 

2726  2400 

277 

1348.0205 

348 

1693.5420 

419 

2039.0635 

490 

2384.5850 

661 

2730.1065 

278 

1352.8870 

349 

1698.4085 

420 

2043.9300 

491 

2389.4516 

562 

2734.9730 

279 

1357.7535 

350 

1703.2750 

421 

2048.7965 

492 

2394.3180 

563 

2739.8395 

280 

1362.6200 

351 

1708.1415 

422 

2053.6630 

493 

2399.1845 

664 

2744.7060 

281 

136V. 4865 

352 

1713  0080 

423 

2058  5295 

494 

2404.0510 

565 

2749.5725 

282 

T372.3530 

353 

1717.8745 

424 

2063.3960 

496 

2408  9175 

566 

2764  4390 

283 

1.^7.2196 

354 

1722.7410 

425 

2068.2625 

496 

2413.7840 

^'567 

2769.3055 

(10) 


STERLING  MONEY  OF  GEEAT  BRITAIN. 


Dollars  and 

Dollars  and 

Dollars  and 

Dollars  and 

Dollars  and 

£ 

Decimals 

£ 

Decimals 

£ 

Decimals 

£ 

Decimals 

£ 

Decimals 

568 

thereof. 

thereof. 

thereof. 

thereof. 

852 

thereof. 

2764.1720 

639 

3109.6935 

710 

3455.2150 

781 

3800.7365 

4146.2580 

569 

2769.0385 

640 

3114  5600 

711 

3460.0815 

782 

3805.6030 

853 

4)51.1245 

670 

2773.9050 

641 

3119.4265 

712 

3464  9480 

783 

3810.4695 

854 

4155.9910 

671 

2778.7715 

642 

3124.2930 

713 

3469.8145 

784 

3815.3360 

855 

4160  8575 

572 

27836380 

643 

3129  1595 

714 

3474.6810 

785 

3820  2025 

856 

4105.7240 

673 

2788.5045 

644 

3134  0260 

715 

3479.5475 

786 

3825.0690 

857 

4170.5905 

674 

2793.3710 

615 

3138.8925 

716 

3484.4140 

787 

788 

3829.9355 

858 

4175  4570 

575 

2798.2375 

646 

3143.7590 

717 

3489.2805 

3834  8020 

859 

4180  3235 

676 

2803.1040 

647 

3148.6255 

718 

3494.1470 

789 

3839  6685 

8.10 

4185.1900 

677 

2807.9705 

648 

3153.4920 

719 

3499.0135 

790 

3844  53r)0 

861 

4190  0565 

578 

2812  8370 

649 

3158.3585 

720 

3503.8800 

791 

3849.4015 

862 

4194.9230 

679 

2817.7035 

650 

3163.2250 

721 

3508.7465 

792 

3854.2680 

863 

4199.7895 

580 

2822.5700 

651. 

3168.0915 

722 

3513  6130 

793 

3859.1345 

864 
865 

4204.6560 

581 

2827.4365 

652 

3172.9580 

723 

3518.4795 

794 

3864.0010 

4209.5225 

582 

2832.3030 

653 

3177.8245 

724 

3523.3460 

795 

3868.8675 

866 

4214.3890 

588 

2837.1695 

654 

3182.6910 

725 

3528  2125 

796 

3873.7340 

867 

4219  2555 

584 

2842.0360 

655 
656 

3187.5575 

726 

3533.0790 

797 

3878  6005 

868 

4224.1220 

585 

2846.9025 

3192.4240 

727 

3537  9455 

798 

3883.4670 

869 

4228.9885 

586 

2851.7690 

657 

3197.2905 

728 

354  2.8120 

799 

3888.3335 

870 

4233.8550 

587 

2856.6355 

658 

3202.1570 

729 

3547.6785 

800 

3893  2000 

871 

4238.7215 

588 

2861.5020 

659 

3207.0235 

730 

3552.5450 

801 

3898.0665 

872 

4243.5880 

589 

2866.3685 

660 

3211.8900 

731 

3557.4115 

802 

3902.9330 

873 

4248.4545 

590 

2871.2350 

661 

3216.7565 

732 

3562.2780 

803 

3907.7995 

874 

4253.3210 

591 

2876.1015 

662 

3221.6230 

733 

3567.1445 

804 

3912.6660 

875 

4258.1875 

592 

2880.9680 

663 

3226.4825 

734 

3572.0110 

805 

3917.5325 

876 

4263.0540 

593 

2885.8345 

664 

3231.3560 

735 

3576.8775 

806 

3922.3990 

877 

4267.9205 

594 

2890.7010 

665 

3236.2225 

736 

3581.7440 

807 

3927.2655 

878 

4272.7870 

595 

2895.5675 

666 

3241.0890 

737 

35S6.6'05 

808 

3932.1320 

879 

4277.6535 

596 

2900  4340 

667 

3245.9555 

738 

3591.4770 

809 

3936.9985 

880 

4282.5200 

597 

2905.3005 

668 

3250.8220 

739 

3596.3435 

810 

3941.8650 

881 

4287.3865 

698 

2910.1670 

669 

3255.6885 

740 

3601.2100 

811 

3946.7315 

882 

4292.23^30 

599 

2915.0335 

670 

3260.5550 

741 

3606.0765 

812 

3951.5980 

883 

4297.1195 

600 

2919.9000 

671 

3265.4215 

742 

3610.9430 

813 

3956.4645 

884 

4301.9860 

601 

2924.7665 

672 

3270.2880 

743 

3615.8095 

814 

3961.3310 

885 

4306.8525 

602 

2929. 63o0 

673 

3275.1545 

744 

3620.6760 

815 

3966.1975 

886 

4311.7190 

603 

2934.4995 

674 

3280.0210 

745 

3625.5425 

816 

3971.0640 

887 

4316.5855 

604 

2939. 3G60 

675 

3284.8875 

746 

3630  4090 

817 

3975.9305 

888 

4321.4520 

605 

2944.2325 

676 

3289.7540 

747 

3635.2755 

818 

3980.7970 

889 

4326.3185 

606 

2949.0990 

677 

3294.6205 

748 

3640.1420 

819 

3985.6635 

890 

4331.1850 

607 

2953.9655 

678 

3299.4870 

749 

3645.0085 

820 

3990.5300 

891 

4336.0515 

608 

2958.8320 

679 

3304  3535 

750 

3649.8750 

821 

3995.3965 

892 

4340.9180 

609 

2963.6985 

680 

3309.2200 

751 

3654.7415 

822 

4000.2630 

893 

4345  7845 

610 

2968.5650 

681 

3314.0865 

752 

3659.6080 

823 

4005.1295 

894 

4350.6510 

611 

2973  4315 

682 

3318.9530 

753 

3664.4745 

824 

4009.9960 

895 

4355  5175 

612 

2978.2980 

683 

3323.8195 

754 

3669.3410 

825 

40148625 

896 

4360  3840 

613 

2983.1645 

684 

3328  6860 

755 

3674.2075 

826 

4019.7290 

897 

4365.2505 

614 

2988.0310 

685 

3333.5525 

756 

3679.0740 

827 

4024.5955 

898 

4370.1170 

616 

2992.8975 

686 

3338.4190 

757 

3683.9405 

828 

4029.4620 

899 

4374.9835 

616 

2997.7640 

687 

3343.2855 

758 

3688  8070 

829 

40343285 

900 

4379.8500 

617 

3002.6305 

688 

3348.1520 

759 

3693.6735 

830 

4039.1950 

901 

4384.7165 

618 

3007.4970 

689 

3353.0185 

760 

3698.5400 

831 

4044.0615 

902 

4389.5830 

619 

3012.3635 

690 

3357.8850 

761 

3703.4065 

832 

4048.9280 

903 

4394.4495 

620 

3017.2300 

691 

3362.7515 

762 

3708.2730 

833 

4053.794  5 

904 

4399.3160 

621 

3022.0965 

692 

3367.6180 

763 

3713.1395 

834 

4058  6610 

905 

4404.1825 

622 

3026.9630 

693 

3372.4845 

764 

3718.0060 

835 

406.;.5275 

906 

4409  0490 

623 

3031.8295 

694 

3377.3510 

765 

3722.8725 

836 

4068.3940 

907 

4413.9155 

624 

3036.6960 

695 

3382.2175 

766 

3727.7390 

837 

4073.2605 

908 

4418  7820 

625 

3041.5625 

696 

3387.0840 

767 

3732.6055 

838 

4078  1270 

909 

4423  6485 

626 

3046.4290 

697 

3391.9505 

768 

3737.4720 

839 

4082.9935 

910 

4428  5150 

627 

3051.2955 

698 

3396.8170 

769 

3742.3385 

840 

4087.8600 

911 

4433.3815 

628 

3056.1620 

699 

3401.6835 

770 

3747.2050 

841 

4092.7265 

912 

4438. 2480 

629 

3061.0285 

700 

3406.5500 

771 

3752.0715 

842 

4097.5930 

913 

4443.1145 

630 

3065.8950 

701 

3411.4165 

772 

3756.9380 

843 

4102.4595 

914 

4447.9810 

631 

3070.7615 

702 

3416.2830 

773 

3761.8045 

844 

4107  3260 

915 

4452.8475 

632 

3075.6280 

703 

3421.1495 

774 

3766.6710 

845 

4112.1925 

916 

4457  7140 

633 

3080.4945 

704 

3426.0160 

775 

3771.5375 

846 

4117.0590 

917 

4462.5805 

634 

3085.3610 

705 

3430.8825 

776 

3776.4040 

847 

4121.9255 

918 

4467.4470 

635 

3090.2275 

706 

3435.7490 

777 

3781  2705 

848 

4126  7920 

919 

4472.3135 

636 

3095.0940 

707 

3440.6155 

778 

3786.1370 

849 

4131.6585 

920 

4477.1800 

637 

3099.9605 

708 

3445.4820 

779 

3791.0035 

850 

4136.5250 

921 

4482.0465 

638 

3104.8270 

709 

3450.3485 

780 

3795.8700 

851 

4141.3915 

922 

4486.9130 

(11) 


STERLING  MONEY  OF  GREAT  BRITAIN. 


Dollars  and 

Dollars  and 

Dollars  and 

Dollars  and 

Dollars  and 

£ 

Decimals 

£ 

Decimals 

£ 

Decimals 

£ 

Decimals 

£ 

Decimals 

thereof. 

thereof. 

thereof. 

thereof. 

thereof. 

923 

4491.7795 

943 

4589.1095 

963 

4686.4395 

982 

4778,9030 

2000 

973.3.0000 

924 

4496.6460 

944 

4593.9760 

964 

4691.3060 

983 

4783.7695 

3000 

14599.5000 

925 

4501.5125 

945 

4598  8425 

965 

4696.1725 

984 

4788.6.360 

4000 

19466.0000 

926 

45(16.3790 

946 

4603.7090 

966 

4701.9390 

985 

4793.5025 

5000 

24332  6000 

927 

4511.2455 

947 

4608.5755 

967 

4705.9055 

986 

4798.3690 

6000 

29199.0000 

928 

4516.1120 

948 

4613.4420 

968 

4710.7720 

987 

4803.2355 

7000 

34065.5000 

929 

4520.9V85 

949 

4618.3085 

969 

4715.6385 

988 

4808.1.020 

8000 

38932.0000 

930 

4525  845U 

950 

462.3.1750 

970 

4720,5050 

989 

4812  9685 

9000 

4379S.5000 

931 

4530.7115 

951 

4628.0415 

971 

4725.3715 

990 

4817.8360 

10000 

48665.0000 

932 

4535.5780 

952 

4632.9080 

972 

4730,2380 

991 

4822  7015 

11000 

53531.5000 

933 

4540.4445 

953 

4637.7745 

973 

4735.1045 

992 

4827.5680 

12000 

58398.0000 

934 

4545.3110 

954 

4642.6410 

974 

4739,9710 

993 

4832.4.345 

13000 

63264.5000 

935 

4550.1775 

955 

4647  5075 

975 

4744.8375 

994 

4837.3010 

14000 

68131.0000 

936 

4555.0440 

956 

4652.3740 

976 

4749.7040 

995 

4842.1675 

15000 

72997.5000 

937 

4559.9105 

957 

4657.2405 

977 

4754.5705 

996 

4847.0340 

16000 

77864.0000 

938 

4564.7770 

958 

4662.1070 

978 

4759.4370 

997 

4851.9005 

17000 

82730.5000 

939 

4569.6435 

959 

4666.9735 

979 

4764,3035 

998 

4856.7670 

18000 

87597.0000 

940 

4574.5100 

960 

4671.8400 

980 

4769.1700 

999 

4861.6336 

19000 

92463.5000 

941 

4  579.3765 

961 

4676.7065 

1    981 

4774.0365 

1000 

4866.5000 

20000 

97330.0000 

942 

4584.2430 

962 

4681.5730 

1 

TABLE    No.    2. 

*.     d.    qrs. 

Decimals  1     .       ^     .... 

Decimals 

s.     d.    qrs. 

Decimals  i 

d.    qrs. 

Decimals 

of  Dollars. 

*-.      «.     t^rs. 

of  Dollars 

of  Dollars. 

s. 

of  Dollars. 

OJ 

.0025 

10      1 

.2078 

1       8     2 

4157 

2 

6     3 

.6236 

1 

.0051 

10     2 

.2129 

1       8     3 

. 

4207 

2 

7 

.6286 

2 

.0101 

10     3 

.2180 

1       9 

4258 

2 

7     1 

.6337 

3 

.0152 

11 

.2230 

1       9     1 

4309 

2 

7     2 

.6387 

1 

.0203 

11     1 

.2281 

1       9     2 

. 

4359 

2 

7     3 

.64.38 

1     1 

.0253 

11     2 

.2332 

1       9     3 

4410 

2 

8 

.6489 

1     2 

.0304 

11     3 

,2383 

1     10 

4461 

2 

8     1 

.6539 

1     3 

.0355 

L 

.2433 

1     10     1 

4512 

2 

8     2 

.6590 

2 

.0406 

0     1 

.2484 

1     10     2 

4562 

2 

8     3 

.6641 

2     1 

.0456 

0     2 

.2535 

1     10     3 

. 

4613 

2 

9 

.6691 

2     2 

.0507 

0     3 

.2585 

1     11 

4664 

2 

9     1 

.6742 

2     3 

.0558 

1 

.2636 

1     11     1 

4714 

2 

9     2 

.6793 

3 

.0608 

1     1 

.2687 

1     11     2 

4765 

2 

9     3 

.6844 

3     1 

.0659 

1     2 

.2737 

1     11     3 

4816 

2 

10 

.6894 

3     2 

.0710 

1     3 

.2788 

2 

4867 

2 

10     1 

.6945 

3     3 

.0760 

2 

.2839 

2       0     1 

4917 

2 

10     2 

.6996 

4 

.0811 

2     1 

.2889 

2       0     2 

4968 

2 

10     3 

.7046 

4    1 

.0862 

2     2 

.2940 

2       0     3 

5019 

2 

11 

.7097 

4     2 

.0912 

2     3 

.2991 

2       1 

. 

5069 

2 

11     1 

.7148 

4    3 

.0963 

3 

.3042 

2       1     1 

5r-'0 

2 

11     2 

.7198 

5 

.1014 

3     1 

.3092 

2       1     2 

, 

5171 

2 

11     3 

.7249 

6     1 

.1064 

3     2 

.3143 

2       1     3 

5221 

3 

.7300 

5     2 

.1115 

3     3 

.3194 

2      2 

, 

5272 

3 

0     1 

.7350 

5     3 

.1166 

4 

.3244 

2       2     1 

5323 

3 

0     2 

.7401 

6 

.1217 

4     1 

.3295 

2       2     2 

. 

5373 

3 

0     3 

.7452 

6     1 

.1267 

4     2 

.3346 

2       2     3 

5424 

3 

1 

.7503 

6     2 

.1318 

4     3 

.3396 

2       3 

, 

5475 

3 

1     1 

.7553 

6     3 

.1369 

5 

.3447 

2       3     1 

. 

5526 

3 

1     2 

.7604 

7 

.1419 

5     1 

.3498 

2       3     2 

. 

5576 

3 

1     3 

.7655 

7    1 

.1470 

5     2 

.3548 

2       3     3 

5627 

3 

2 

.7705 

7    2 

.1521 

5     3 

.3599 

2       4 

5678 

3 

2     1 

.7756 

7    3 

.1571 

6 

.3650 

2       4     1 

')728 

3 

2     2 

.7807 

8 

.1622 

6     1 

.3701 

2       4     2 

5779 

3 

2     3 

.7857 

8     1 

.1673 

6     2 

.3751 

2       4     3 

5830 

3 

3 

.7908 

8     2 

.1724 

6     3 

.3802 

2       5 

5880 

3 

3     1 

.7959 

8    3 

.1774 

7 

.3853 

2       5     1 

3931 

3 

3     2 

.8009 

9 

.1825 

7     1 

.3903 

2       6     2 

. 

3982 

3 

3     3 

.8060 

9     1 

.1876 

7     2 

.3954 

2       6     3 

. 

1032 

3 

4 

.8111 

9     2 

.1926 

7     3 

.4005 

2       6 

.( 

5083 

3 

4     1 

.8162 

0     3 

.1977 

8 

.4055 

2       6     1 

.( 

VI 34 

3 

4     2 

.8212 

10 

.2028 

8     1 

.4106 

2       6     2 

( 

5186 

3 

4    3 

.8263 

(12) 


STERLING  MONEY  OF  GREAT  BRITAIN. 


d. 

Dollars  and 

d. 

Dollars  and 

d.    qrs. 

Dollars  and 

d. 

Dollars  and 

*. 

qrs. 

Decimals 

8. 

qrs. 

Decimals. 

s. 

Decimals. 

s. 

qrs. 

Decimals. 

3 

5 

.8314 

4 

10 

3 

1.1913 

6 

4  2 

1.5512 

10 

1 

1.9111 

3 

6 

1 

.8364 

4 

11 

1.1963 

6 

4  3 

1.5563 

10 

2 

1.9162 

3 

6 

2 

.8415 

4 

11 

1 

1.2014 

6 

5 

1.5613 

10 

3 

1.9212 

3 

5 

3 

.8460 

4 

11 

2 

1.2065 

6 

5  1 

1.5664 

11 

1.9263 

3 

6 

.8516 

4 

11 

3 

1.2116 

6 

5  2 

1.5715 

11 

1 

1.9314 

3 

6 

1 

.8567 

6 

1.2166 

6 

6  3 

1.5765 

11 

2 

1.9365 

3 

6 

2 

.8615 

5 

0 

1 

1.2217 

6 

6 

1.5816 

11 

3 

1.9415 

3 

6 

3 

.8668 

5 

0 

2 

1.2268 

6 

6  1 

1.5867 

8 

1.9466 

3 

7 

.8719 

5 

0 

3 

1.2318 

6 

6  2 

1.59i8 

8 

0 

1 

1.9517 

3 

7 

1 

.8770 

5 

1 

1.2369 

6 

6  3 

1.5968 

8 

0 

2 

1.9567 

3 

7 

2 

.8821 

5 

1 

1 

1.2420 

6 

7 

1.6019 

8 

0 

3 

J. 9618 

3 

7 

3 

.8871 

5 

1 

2 

1.2470 

6 

7  1 

1.6070 

8 

1 

1.9669 

3 

8 

.8922 

5 

1 

3 

1.2521 

6 

7  2 

1.6120 

8 

1 

1 

1  9719 

3 

8 

1 

.8973 

5 

2 

1.2572 

6 

7  3 

1.6171 

8 

1 

2 

1.9770 

3 

8 

2 

.9023 

5 

2 

1 

1.2622 

6 

8 

1.6222 

8 

1 

3 

1.9821 

3 

8 

3 

.9074 

5 

2 

2 

1.2673 

6 

8  1 

1.6272 

8 

2 

1.9872 

3 

9 

.9125 

5 

2 

3 

1.2724 

6 

8  2 

1.6323 

8 

2 

1 

1.9922 

3 

9 

1 

.9175 

5 

3 

1  2775 

6 

8  3 

1.6374 

8 

2 

2 

1.9973 

3 

9 

2 

.9226 

5 

3 

1 

1.2825 

6 

9 

1.6424 

8 

2 

3 

2.0024 

3 

9 

3 

.9277 

5 

3 

2 

1.2876 

6 

9  1 

1.6475 

8 

3 

2.0074 

3 

10 

.9:^27 

5 

3 

3 

1.2927 

6 

9  2 

1.6526 

8 

3 

1 

2.0125 

3 

10 

1 

.9378 

6 

4 

1.2977 

6 

9  3 

1.6577 

8 

3 

2 

2.0176 

3 

10 

2 

.9429 

6 

4 

1 

1.3028 

6 

10 

1.6627 

8 

3 

3 

2.0226 

3 

10 

3 

.9480 

6 

4 

2 

13079 

6 

10  1 

1.6678 

8 

4 

2.0277 

3 

11 

.9530 

5 

4 

3 

1.3129 

10  2 

1.6729 

8 

4 

1 

2  0328 

3 

11 

1 

.9581 

5 

5 

1.3180 

10  3 

1  6779 

8 

4 

2 

2.0378 

3 

11 

2 

.9632 

5 

5 

1 

1.3231 

11 

1.6830 

8 

4 

3 

2.0429 

3 

11 

3 

.9682 

5 

6 

2 

1.3281 

11  1 

1.6881 

8 

5 

2.0480 

.9733 

6 

6 

3 

1.3332 

11  2 

1.6931 

8 

5 

1 

2.0531 

0 

1 

.9784 

5 

6 

1  3383 

U  3 

1.6982 

8 

5 

2 

2.0581 

0 

2 

.9834 

5 

6 

1 

1..3434 

1.7033 

8 

5 

3 

2.0632 

0 

3 

.9885 

5 

6 

2 

1.3484 

0  1 

1.7083 

8 

6 

2.0683 

1 

.9936 

5 

6 

3 

1.3535 

0  2 

1.7134 

8 

6 

1 

2.U733 

1 

1 

.9986 

5 

7 

1.3586 

0  3 

1.7185 

8 

6 

2 

2.0784 

1 

2 

1.00:^,7 

5 

7 

1 

1.3636 

1 

1.7236 

8 

6 

3 

2.0835 

1 

3 

1.0088 

5 

7 

2 

1.3687 

1  1 

1.7286 

8 

7 

2.0885 

2 

l.oi;^9 

6 

7 

3 

1.3738 

1  2 

1.7337 

8 

7 

1 

2.0936 

2 

1 

1.0189 

6 

8 

1.3788 

1  3 

1.7388 

8 

7 

2 

2.0987 

2 

2 

1.0240 

5 

8 

1 

1.38.39 

2 

1.7438 

8 

7 

3 

2.1037 

2 

3 

1.0291 

5 

8 

2 

1.3890 

2  1 

1.7489 

8 

8 

2.1088 

3 

1  0341 

5 

8 

3 

1.3940 

2  2 

1.7540 

8 

8 

1 

2.1139 

3 

1 

1.0892 

5 

9 

1..3991 

2  3 

1.7590 

8 

8 

2 

2.1190 

3 

2 

1.0443 

5 

9 

I 

1.4042 

3 

1.7641 

8 

8 

3 

2.1240 

3 

3 

1.0493 

5 

9 

2 

1.4093 

3  1 

1.7692 

8 

9 

2.1291 

4 

1.0544 

5 

9 

3 

1.4143 

3  2 

1.7742 

8 

9 

1 

2.1342 

4 

1 

1.0595 

5 

10 

1.4194 

3  3 

1.7793 

8 

9 

2 

2.1392 

4 

2 

1.0645 

5 

10 

1 

1.4245 

4 

1.7844 

8 

9 

3 

2.1443 

4 

3 

1.0696 

5 

10 

2 

1.4295 

4  1 

1.7894 

8 

10 

2.1494 

5 

1.0747 

6 

10 

3 

1.4346 

4  2 

1.7945 

8 

10 

1 

2.1544 

5 

1 

1.0798 

5 

11 

1.4397 

4  3 

1.7996 

8 

10 

2 

2.1595 

6 

2 

1  0848 

5 

11 

1 

1.4447 

5 

1.8047 

8 

10 

3 

2.1646 

5 

3 

1.0899 

6 

11 

2 

1.4498 

6  1 

1.8097 

8 

11 

2.1696 

6 

1.0950 

5 

U 

3 

1  4549 

5  2 

1.8148 

8 

11 

1 

2.1747 

6 

1 

1.1000 

6 

1.4600 

6  3 

1.8199 

8 

11 

2 

2.1798 

6 

2 

1.1051 

6 

0 

1 

1.4650 

6 

1.8249 

8 

11 

3 

2.1849 

6 

3 

1.1102 

6 

0 

2 

1.4701 

6  1 

1.8300 

9 

2.1900 

7 

1.1152 

6 

0 

3 

1.4752 

6  2 

1.8351 

9 

0 

1 

2.1950 

7 

1 

1.1203 

6 

1 

1.4802 

6  3 

1.8401 

9 

0 

2 

2.2000 

7 

2 

1.1254 

6 

1 

1 

1.4853 

7 

1.8452 

9 

0 

3 

2.2051 

7 

3 

1.1304 

6 

1 

2 

1.4904 

7  1 

1.8503 

9 

1 

2.2102 

8 

1.1355 

6 

1 

3 

1.4954 

7  2 

1.8553 

9 

1 

1 

2.2153 

8 

1 

1.1406 

6 

2 

1.5005 

7  3 

1.8604 

9 

1 

2 

2.2203 

8 

2 

1.1457 

6 

2 

1 

1.5056 

8 

1.8655 

9 

1 

3 

2.2254 

8 

3 

1.1507 

6 

2 

2 

1.5106 

8  1 

1.8706 

9 

2 

2.2306 

9 

1.1558 

6 

2 

3 

1.5157 

8  2 

1.8756 

9 

2 

1 

2.2355 

9 

1 

1.16C9 

6 

3 

1.5208 

8  3 

1.8807 

9 

2 

2 

2.2406 

9 

2 

1.1659 

6 

3 

1 

1.5259 

9 

1.8858 

9 

2 

3 

2  2457 

9 

3 

1.1710 

6 

3 

2 

1.5309 

9  1 

1.8908 

9 

3 

2  2508 

10 

1.1761 

6 

3 

3 

1.5360 

9  2 

1.8959 

9 

3 

1 

2.2558 

10 

1 

1.1811 

6 

4 

1.5411 

9  3 

1.9010 

9 

3 

2 

2.2609 

10 

2 

1.1862 

6 

4 

1 

1.6461 

10 

1.9060 

9 

3 

3 

2.2660 

(13) 


FRANCS,  DRACHMS,  AND  LIRAS. 


d. 

Dollars  and 

d. 

Dollars  and 

d. 

Dollars  and 

d.    qrs. 

Dollars  and 

qts. 

Decimals. 

Decimals. 

q)&. 

Decimals. 

Decimals. 

9 

2.2710 

9 

7 

2 

2.3420 

9 

10 

3 

24079 

14 

3.4066 

9 

1 

2.2761 

9 

7 

3 

2  3471 

9 

M 

2.4i;;o 

14 

6 

3.5282 

9 

2 

2.2812 

9 

8 

2.3521 

9 

11 

1 

2.4180 

15 

3.6500 

9 

3 

2.2862 

9 

8 

1 

2.3572 

9 

11 

2 

2.4231 

15 

6 

3.7715 

9 

2.2913 

9 

8 

2 

2.3623 

9 

11 

3 

2.4282 

16 

3.8932 

9 

5 

1 

2  2964 

9 

8 

3 

2.3673 

10 

2  4333 

16 

6 

4.0149 

9 

5 

2 

2.;50I4 

9 

9 

2.3724 

10 

6 

2  5550 

17 

4.i366 

9 

5 

3 

2.3065 

9 

9 

1 

2.3775 

11 

2.6766 

17 

6 

4.2582 

9 

6 

2.3116 

9 
9 

9 

2 

2  3326 

11 

6 

2.7983 

18 

4.3800 

9 

6 

1 

2.3167 

9 

3 

2.3876 

12 

2.9200 

18 

6 

4.5015 

9 

6 

2 

2.3217 

9 

10 

2.3927 

12 

6 

3.0416 

19 

4  6232 

9 

6 

3 

2.3268 

9 

10 

1 

2.3978 

!3 

3.1632 

19 

6 

4.7448 

9 

7 

2  3319 

9 

10 

2 

2.4028 

13 

6 

3.2849 

20 

4.8665 

9 

7 

1 

2.3369 

BELGIAN,  FRENCH,  AND  SWISS  FRANCS; 

SPANISH  PESETAS,  GRECIAN  DRACHMS,  AND  ITALIAN  LIRAS. 


EACH=19.3    CENTS. 


Francs, 
&c. 

Dollars  and 
Decimals 

Francs, 
&c. 

45 

Dollars  and; 
Decimals 

Francs.' 

Ac. 

Dollars  and 
Decimals 

Francs, 

&c. 

Dollars  and 
Decimals 

Francs, 
&c. 

Dollars  and 
Decimals 

thereof. 

thereof. 

thereof. 



thereof. 

thereof. 

1 

.193 

8.685 

89 

17.177 

3300 

636.90 

7,600 

1466.80 

2 

.386 

46 

8.878 

90 

17.37 

3400 

656.20 

7,700 

1486.10 

3 

.579 

47 

9.071 

91 

17.563 

3500 

675.50 

7,800 

1505.40 

4 

.772 

48 

9.264 

92 

17.756 

3600 

694.80 

7,900 

1524.70 

5 

.965 

49 

9.457 

93 

17,949 

37(!0 

714.10 

8,000 

1544.00 

6 

1.158 

50 

9.65 

94 

18.142 

3800 

733.40 

8,100 

1563  30 

7 

1.351 

51 

9.843 

95 

18.. 335 

3900 

752.70 

8,200 

1582.60 

8 

1.544 

52 

10.036 

96 

18.528 

4000 

772  00 

8,300 

1601.90 

9 

1.787 

53 

10  229 

97 

18.721 

4100 

791.30 

8,400 

1621.20 

10 

1.93 

54 

10.422 

98 

18.914 

4200 

810.60 

8,500 

1640.50 

11 

2.123 

55 

10.615 

99 

19.107 

4300 

829.90 

8,600 

1659.80 

12 

2  316 

56 

10.808 

100 

19  30 

4400 

849.20 

8,700 

1679.10 

13 

2.509 

57 

11.001 

200 

38.60 

4500 

8ti8  50 

8,800 

1698  40 

14 

2.702 

58 

11.194 

300 

57.90 

4600 

887  80 

8,900 

1717.70 

15 

2.895 

59 

1 1  387 

400 

77.20 

4700 

907.10 

9.000 

1737.00 

16 

3.088 

69 

11  58 

500 

96.50 

4800 

926.40 

9,11)0 

1756.30 

17 

3.281 

61 

11.773 

600 

115.80 

4900 

945.70 

9,200 

1775.60 

18 

3.474 

62 

11.966 

700 

135.10 

5000 

965,00 

9,  .300 

1794.90 

19 

3.667 

63 

12.159 

800 

154.40 

5i00 

984  30 

9  400 

1814.20 

20 

3.86 

64 

12.352 

900 

173.70 

5200 

100,^60 

9,500 

1833.50 

21 

4  053 

65 

12545 

1000 

193  00 

5300 

1022  90 

9,600 

1852.80 

22 

4.246 

66 

12.738 

1100 

21230 

5400 

1042  20 

9,700 

1872.10 

23 

4.439 

67 

12.931 

1200 

231.60 

5500 

1061.50 

9,800 

1891.40 

24 

4.632 

68 

13  124 

1300 

250  90 

5600 

1080.80 

9,900 

19 1 0.70 

25 

4.825 

69 

13317 

1400 

270.20 

5700 

1100.10 

10,000 

I9.i0.00 

26 

5.018 

70 

13.51 

1500 

289.50 

5800 

111940 

11,000 

2123.00 

27 

5.211 

71 

1.3.703 

1600 

308.80 

5900 

1138,70 

12,000 

2316.00 

28 

5.404 

72 

13.896 

1700 

328.10 

6000 

1158  00 

13,000 

25(19.00 

29 

5.597 

73 

14.089 

1800 

347.40 

6100 

1177.30 

14.000 

2702.00 

30 

5.79 

74 

14.282 

1900 

366.70 

6200 

1196.60 

15,000 

2895.00 

31 

5.983 

75 

14475 

2000 

386.00 

(>300 

1215  90 

16,000 

3088.00 

32 

6.176 

76 

14.668 

2100 

405.30 

6400 

1235.20 

17,000 

3281.00 

33 

6.369 

77 

14.861 

2200 

424  60 

6500 

1254.50 

18,000 

3474.00 

34 

6.662 

78 

15.054 

2300 

443.90 

6600 

1273.80 

19,000 

3667.00 

35 

6.755 

79 

15.247 

2400 

463.20 

6700 

1293,10 

20,000 

3860  00 

36 

6.948 

80 

15.44 

2500 

482.50 

6800 

1312.40 

30,000 

5790.00 

37 

7.141 

81 

15.633 

2600 

501.80 

6900 

1331.70 

40,000 

7720.00 

38 

7.334 

82 

15.826 

2700 

521.10 

7000 

1351  00 

50,000 

9650.00 

39 

7.527 

83 

16.019 

2800 

540.40 

7100 

1370.30 

60,000 

11580.00 

40 

7,72 

84 

16.212 

2900 

559.70 

7200 

1389  60 

70,000 

13510.00 

41 

7.913 

85 

16.405 

3000 

579.00 

7300 

1408.90 

80,000 

15440.00 

42 

8.106 

86 

16.598 

3100 

598.30 

7400 

1428.20 

90,000 

17370.00 

43 

8.299 

87 

16.791 

3200 

617.60 

7500 

1447.50 

100,000 

19300.00 

44 

8.492 

88 

16.984 

(14) 


GERMAN  MARKS  AND  THALERS. 


MARKS  OF  GERMAN  EMPIRE. 

MARK  =  23.8   CENTS. 


Dollars  and 

Dollars  and 

Dollars  and 

Dollars  and 

Dollars  and 

Marks. 

Dociruals 

Marks. 

Decimals 

Marks. 

Decimals 

Marks. 

Decimals 

Marks. 

Decimals 

thereof. 

thereof. 

thereof. 

thereof. 

thereof. 

1 

.238 

30 

7.14 

69 

14.042 

88 

20.944 

1,800 

42840 

2 

.476 

31 

7.378 

60 

14.28 

89 

21.182 

1,900 

452.20 

3 

.714 

32 

7.616 

61 

14.518 

90 

21.42 

2,000 

476.00 

4 

.952 

33 

7.854 

62 

14  756 

91 

21  658 

3,000 

714.00 

5 

1.19 

34 

8.092 

63 

14  994 

92 

21.896 

4,000 

952.00 

6 

1.428 

35 

8.33 

64 

15.232 

93 

22.134 

5,000 

1190.00 

7 

1.6fi6 

36 

8.568 

65 

1547 

94 

22.372 

6.01)0 

1428  00 

8 

1.904 

37 

8806 

66 

15.708 

95 

22.61 

7,000 

1666.00 

9 

.  2.142 

38 

9.044 

67 

15.946 

96 

22.848 

8,000 

1904.00 

10 

2.38 

39 

9.282 

68 

16.184 

97 

23  086 

9,000 

2142.00 

11 

2.618 

40 

9.52 

69 

16.422 

98 

23.324 

10.000 

2380.00 

12 

2.856 

41 

9.758 

70 

16.66 

99 

23.562 

11,000 

2618.00 

13 

3.094 

42 

9.996 

71 

16.898 

100 

23.80 

12.000 

2856.00 

14 

3.332 

43 

10.2.34 

72 

17.1.36 

200 

47.60 

13,000 

3094.00 

15 

3.57 

44 

10.472 

73 

17.374 

300 

71  40 

14.000 

3332  00 

16 

3.808 

45 

10.71 

74 

17.612 

400 

95.20 

15.000 

3570.00 

17 

4  046 

46 

10.948 

75 

17.85 

500 

119  00 

16.000 

3808.00 

18 

4.284 

47 

11.186 

76 

18.088 

600 

142  80 

17.000 

4046.00 

19 

4.522 

48 

11.424 

77 

18.326 

700 

166.60 

18,000 

4284  00 

20 

4.76 

49 

11.662 

78 

18.564 

800 

190.40 

19.000 

4522.00 

21 

4.998 

50 

11.90 

79 

18  802 

900 

214.20 

20,000 

4760.00 

22 

5.236 

51 

12.138 

80 

19.04 

1  000 

238.00 

30.000 

7140.00 

23 

5.474 

52 

12.376 

81 

19  278 

1,100 

261  80 

40,000 

9520.00 

24 

5.712 

53 

12.til4 

82 

19.516 

1,200 

285  60 

50,000 

11900.00 

25 

5  95 

54 

12  852 

83 

19.754 

1,300 

309.40 

60  000 

14280.00 

26 

6.188 

55 

13.09 

84 

19.992 

1,400 

333.20 

70,000 

16660.00 

27 

6.426 

56 

13.328 

85 

20  23 

1,500 

357  00 

80.000 

19040.00 

28 

6.6ft4 

57 

13.566 

86 

20.468 

1,600 

.380.80 

90.(M)0 

21420.00 

29 

6.902 

58 

13.804 

87 

20.706 

1,700 

404.60 

100.000 

23800.00 

i 

CKOWNS  OF  SWEDEN,  NORWAY,  AND  DENMARK. 


CROWN 

=  S0.268. 

Crowns 

Dols.  and 
Decimals. 

Crowns 

Dollars 
and  Cents 

Crowns 

Dollars 
and  Cents 

Crowns 

Dollars 
and  Cents 

Crowns 

Dollars 
and  Cents 

Crowns 

1   Dollars 
and  Cents 

1 

.268 

20 

5.36 

39 

10.45 

68 

15.54 

77 

20.64 

96 

25.73 

2 

.536 

21 

5.63 

40 

10.72 

59 

15.81 

78 

20.90 

97 

2fi.0O 

3 

.804 

22 

5.90 

41 

10.99 

60 

16.08 

79 

21.17 

98 

26.26 

4 

1.072 

23 

6.16 

42 

11.26 

61 

16.35 

80 

21.44 

99 

26.53 

5 

1.34 

24 

6.43 

43 

11.52 

62 

16.62 

81 

21.71 

100 

26.80 

6 

1.608 

25 

6.70 

44 

11.79 

63 

16.88 

82 

21.98 

200 

6.3.60 

7 

1.876 

26 

6.97 

45 

12.06 

64 

17.15 

83 

22.24 

300 

80.40 

8 

2.144 

27 

7.24 

46 

12.33 

65 

17.42 

84 

22.51 

400 

107.20 

9 

2.412 

28 

7.50 

47 

12.60 

66 

17.69 

85 

22.78 

500 

134.00 

10 

2.68 

29 

7.77 

48 

12.86 

67 

17.96 

86 

23.05 

600 

160  80 

11 

2.948 

30 

8  04 

49 

13.13 

68 

18.22 

87 

23.32 

700 

187.60 

12 

3.216 

31 

8.31 

50 

13.40 

69 

18.49 

88 

23.58 

800 

214.40 

13 

3.484 

32 

8.58 

51 

13.67 

70 

18.76 

89 

23.86 

900 

241.20 

U 

3.752 

33 

8.84 

52 

13.94 

71 

19.03 

90 

24.12 

1000 

268.00 

15 

4.02 

34 

9.11 

53 

14.20 

72 

19.30 

91 

24.39 

2000 

6.36.00 

16 

4.288 

35 

9.38 

64 

14.47 

73 

19.56 

92 

24.66 

3000 

804.00 

17 

4.556 

36 

9.65 

55 

14.74 

74 

19.83 

93 

24  92 

4000 

1072.00 

18 

4.824 

37 

9.92 

66 

15.01 

75 

20.10 

94 

25.19 

5000 

1340.00 

19 

5.092 

38 

10.18 

57 

15.28 

76 

20.37 

95 

25.46 

6000 

1608.00 

(15) 


PESOS   OF   CHILL 


Peso  =  91.2  cents. 


J 

Dollars 

§ 

Dollars 

s 

Dollars 

g 

Dollars 

» 

Dollars 

S 

Dollars 

and 
Decimals. 

(S 

andOeut^ 

0^ 

and  Cents 

^ 

and  Cents 

^ 

audCeiJts 

P^ 

and  Cents 

1 

.912 

20 

18.24 

39 

35.57 

58 

62.90 

77 

70.22 

96 

87.55 

2 

1.824 

21 

19.15 

40 

36.48 

59 

53.81 

78 

71.14 

97 

88.46 

3 

2.736 

22 

20  06 

41 

37.39 

60 

54.72 

79 

72.05 

98 

89.38 

4 

3.648 

23 

20.97 

42 

38.30 

61 

65.63 

80 

72.9(5 

99 

90.29 

6 

4.660 

24 

21.89 

43 

39.22 

62 

56.54 

81 

73  87 

lUO 

91.20 

6 

6.472 

25 

2280 

44 

40.13 

63 

57.46 

82 

74.78 

200 

182.40 

7 

6.384 

26 

23.71 

45 

41.04 

64 

58.37 

83 

75,70 

300 

273.60 

8 

7.296 

27 

24  62 

46 

41.95 

65 

59.28 

84 

76  61 

400 

364.80 

9 

8.208 

28 

25.54 

47 

42.86 

66 

60.19 

85 

77.52 

500 

456.00 

10 

9.12 

29 

26.45 

48 

43.78 

67 

61.10 

86 

78.43 

600 

547.20 

11 

10.032 

30 

27.36 

49 

44.69 

68 

62.02 

87 

79.34 

700 

638.40 

12 

10.944 

31 

28.27 

50 

45.60 

69 

62.93 

88 

80.26 

800 

729.60 

13 

11.856 

32 

29.18 

51 

46.51 

70 

63.84 

89 

81.17 

900 

820.80 

14 

12.768 

33 

30.10 

52 

47.42 

71 

64.75 

90 

82.08 

1000 

912.00 

15 

13.68    . 

34 

31.01 

53 

48.34 

72 

65.66 

91 

82.99 

2000 

1824.00 

16 

14.592 

35 

31.92 

54 

49.25 

73 

66.58 

92 

83.90 

3000 

2736.00 

17 

15.504 

36 

32.83 

55 

50.16 

74 

67.49 

93 

84.82 

4000 

3648.00 

18 

16.416 

37 

33. 74 

56 

51.07 

76 

68.40 

94 

85.73 

5000 
6000 

4560.00 

19 

17.328 

38 

34.66 

57 

51.98 

76 

69.31 

95 

86.64 

5472.00 

TURKISH  PIASTRES. 

Piastre  =  $0.04.4. 


t 

Decimals 

i 

Dollars 

M 
^ 

Dollars 

g 

Dollars 

S 

Dollars 

i 

Dollars 

1 

of 

g 

and 

1 

and 

1 

and 

to 

and 

and 

dollars. 

p^ 

cents. 

cents. 

cents. 

s 

cents. 

cents. 

1 

.044 

20 

.88 

39 

1.716 

68 

2.562 

77 

3.388 

96 

4.224 

2 

.088 

21 

.924 

40 

1.76 

69 

2.696 

78 

3.432 

97 

4.268 

3 

.132 

22 

.968 

41 

1.804 

60 

2.64 

79 

3.476 

98 

4.312 

4 

.176 

23 

1.012 

42 

1.848 

61 

2.684 

80 

3.52 

99 

4.356 

5 

.220 

24 

1.056 

43 

1.892 

62 

2.728 

81 

3.564 

100 

4.40 

6 

.264 

25 

1.10 

44 

1.936 

63 

2.772 

82 

3.608 

200 

8.80 

7 

.308 

26 

1.144 

45 

198 

64 

2.816 

83 

3.652 

300 

13.20 

8 

.352 

27 

1.188 

46 

2.024 

65 

2.86 

84 

3.696 

400 

17.60 

9 

.396 

28 

1.2.32 

47 

2.068 

66 

2.904 

85 

3.74 

500 

22.00 

10 

.440 

29 

1.276 

48 

2.112 

67 

2.948 

86 

3.784 

600 

26.40 

11 

.484 

30 

1.32 

49 

2.156 

68 

2.992 

87 

3.828 

700 

30.80 

12 

.528 

31 

1.364 

50 

2.20 

69 

3.036 

88 

3.872 

800 

35.20 

13 

.572 

32 

1.408 

51 

2.244 

70 

3.08 

89 

3.916 

900 

39.60 

14 

.616 

33 

1.452 

52 

2.288 

71 

3.124 

90 

3.96 

1000 

44.00 

15 

.660 

34 

1.496 

53 

2.332 

72 

3.168 

91 

4.004 

2000 

88.00 

16 

.704 

36 

1.54 

54 

2.376 

73 

3.212 

92 

4.048 

3000 

132.00 

17 

.748 

36 

1.584 

56 

2.42 

74 

3.256 

93 

4.092 

4000 

176.00 

18 

.792 

37 

1.628 

66 

2.464 

75 

3.30 

94 

4.136 

6000 

220.00 

19 

.836 

38 

1.672 

57 

2.508 

76 

3.344 

96 

4.18 

6000 

264.00 

EGYPTIAN  POUNDS  OF  100  PIASTRES. 

POUND  =  $4.97.4. 


4 

Dollars 

1 

Dollars 

-a 

Dollars 

'S 

Dollars 

4 

Dollars 

^3 

Dollars 

and 

a 

and 

s 

and 

and 

3 

and 

3 

and 

^ 

Decimals 

o 
P4 

Cents. 

^ 

Cents. 

£ 

Cents. 

^ 

Cents. 

^ 

Cents. 

1 

4.974 

20 

99.48 

39 

193.99 

58 

288.49 

77 

383.00 

96 

477.50 

2 

9.948 

21 

104.45 

40 

198.96 

69 

293.47 

78 

387.97 

97 

482.48 

3 

14.922 

22 

109.43 

41 

20.3.93 

60 

298.44 

79 

392.95 

98 

487.45 

4 

19.896 

23 

114.40 

42 

208.91 

61 

303.41 

80 

397.92 

99 

492.43 

5 

24.87 

24 

119.38 

43 

213.88 

62 

308.39 

81 

402,89 

100 

497.40 

6 

29.844 

25 

124.35 

44 

218.86 

63 

313.36 

82 

407.87 

200 

994.80 

7 

34.818 

26 

129.32 

45 

223.83 

64 

318.34 

83 

412.84 

300 

1492.20 

8 

39.792 

27 

134.30 

46 

228.80 

66 

32.3.31 

84 

417.82 

400 

1989.60 

9 

44.766 

28 

139.27 

47 

2.33.78 

66 

328.28 

85 

422.79 

500 

2487.00 

10 

49.74 

29 

144.25 

48 

2.38.76 

67 

3.33.26 

86 

427.76 

600 

2984.40 

11 

64.714 

30 

149.22 

49 

243.73 

68 

338.23 

87 

432.74 

700 

3481.80 

12 

59.688 

31 

154.19 

60 

248.70 

69 

343.21 

88 

437.71 

800 

3979.20 

13 

64.662 

32 

159.17 

51 

263.67 

70 

348.18 

89 

442.69 

900 

4476.60 

14 

69636 

33 

164.14 

52 

258.65 

71 

353.15 

90 

447.66 

1000 

4974.00 

15 

74.61 

34 

169.12 

53 

263.62 

72 

358.13 

91 

452.63 

2000 

9948.00 

16 

79.584 

35 

174.09 

54 

268.61 

73 

363.10 

92 

457.61 

3000 

14922.00 

17 

84.568 

36 

179.06 

55 

273.57 

74 

368.08 

93 

462.58 

4000 

19896.00 

18 

89.532 

37 

184.04 

66 

278.64 

75 

373.05 

94 

467.56 

5000 

24870.00 

19 

94.506 

38 

189.01 

67 

283.62 

76 

378.02 

96 

472.53 

6000 

29844.00 

(16) 


OQ 

^ 

h-t 

W 

CC 

W 

W 

H 

CO 

Jzj 

;2; 

o 
H 

o 

P 

2 

CC 

H^! 

s 

O 

O 

< 

^ 

EH 

PQ 

Ph 

o 

W 

t-J 

w 

H 

12; 
o 


•S9U9§ 

•His -OK 

1169 
•  < 

1399 
1017 
1399 
1100 
1219 
<< 

1659 
1399 

1159 
1666 
1399 

ll 
"1 

r- 

June  2,  1872. 

Feb.  1,  1873. 
Feb.  3,  1872. 
Feb.  1,  1873. 
April  22, 1872 
Sept.  3,  1872. 

Aug.  19,  1873 
Feb.  1,  1873. 

June  2,  1872. 
Aug.  26,  1873 
Feb.  1,  1873. 

•lOOAV  JO 
98«}adOJaj 

:        :        :        j 

!  s  s    i    I       ill 

•SURS 

JO  iqSp.vi 

M 

00     o       :       i           :       :       : 

•TOOAV  JO 

93BiUa019d[ 

s   i   i   i 

i     00     rH       :       :           :       :       : 

t-     00       :       :           :       :       : 

•SIRS 
JO  ^qSpAi 

1  -  M   i 

:     t>     o       :       :           :       :       : 

•100 AV  JO 

00       i       :       : 
«c>       :       :       : 

00         O             :         •>*                M<          CC          fO 

t^     00       :     *>•         in      to     i- 

joiqSia^V^I    £      ^        :        :        : 

t-      oj        :      t-          o"     t-      t- 

•100  Ai  JO 
gSB^aaojaj 

«o       :       :       : 
<c       :       :       : 

:     t-     o5       :       :           :       :     e^ 

•suRS            «      ^       :       :        : 
jo?qSi9AV         £«=... 

:     «5      00       :       ;           :       .      o 

•POAV  JO 
osB^aoojoj; 

s     i     i   s 

:      «D        :        :        :            :        :      o 
:     t-       :       :       :           :       :     ^^ 

joiqgpAi    1    5     **       :       :     '^ 

«o       :       :       :           :       :     «o 

•100 AV  JO 
9SB;aooa8<i 

rji       :       :     M 

!    s     1      1     i        i      !    ^ 

-««        •        :        •             •        :      "«• 
:     un       :       :       :          :       :     o 

:       : 

'100 AV  JO 

98b;U80J9<I 

2      1      1    5 

-*       :       :       :           :       :     o 
^       :       :       :           :       :     «= 

:     « 

.oisgf«    i  ^  \  \  - 

ia       ':       :       ':           :       j     o 

»o 

poAV  JO 
oSBjuaoiaj 

1— '     t>.       :     o 

o     o       :     o 

CC       :       :       :           I       :     o     oo     t- 

t-             .             •             ;                   ;             :         O         «0          iO 

•saiJis            a;      Hc     -«       :      He, 
jo^qSisAV        £      ^      f^        :      ^ 

rji        :        :        :            J        :      •>*      tji      •«9- 

•poAV  JO 
93B;u8Daa<i 

c^       :       :       :           :       :     -^     oo     •^ 
t-       :       :       :           .       .     to     «>     •« 

,or,sf„  1 1  -  «  i  -  : 

^       :       :       ;           :       :     ^     ^     ^ 

•100  AV  JO                oeo«:-*(M:-*:           ::c<» 

: 

•saiJig 
JO  ^qSpAi 

: 

•100 AV  JO 
93B^aaoj8j: 

s   s    i    1 

t^       :       :       I           :       ;       : 

: 

•8nT3[g 
JO  ^qapAV 

^       e«S       M          :          ; 

ec       :       :       :           :       :       : 

j 

n 

'S 
a 

:§ 

f  Commonly  called 
^    "  Western  Prov- 
(    ince  Skins." 
General. 

Shearlings,  aver-  ) 
age  weight.         ) 

Average  weight. 

(  Shearlings,  aver- 
J      age  weight. 

Avernge  weight. 

■J      avernge  weight, 

)  Suit  d  skins, 

J     avenige  weight. 

.1 
'S 

« 

> 

1 
8 

1 

1 
1 

^2 

'> 

II 

o       c 

o 

6 

From  Port  Elizabeth 

Cape  of  Qood  Hope  (general) 

1  'Rflvrniit 

j 

■»      s 

"        Buenos  Ayres 

"        Demerara 

St.  John's,  New  Brunswick 

Prince  Edward's  Island 

New  Zealand ^  

'•      "Dimpidin 

1 

J  Swan  River,  Australia 

L.. 

(17) 


PRICES  PER  OWT.  of  112  lb.  or  2V  of  a  Ton,  from  1  Penny  to 

(^Prepared  for  ''HeyVs  U.  /S.  Import  Duties,''  by  Capt.  B.  Ti 

PerCwt. 

s.    d. 

lib. 

21b. 

31b. 

41b. 

51b. 

61b. 

71b. 

81b.      91b.   |101b. 

111b. 

121b. 

131b. 

14 

s.  d. 

ft.   d. 

s.     d. 

.«.    d. 

*.     d. 

..  d. 

s.    d. 

s.     d. 

s.      d. 

s.      d. 

s.      d. 

*.  d. 

«.      d. 

«. 

1 

0,h 

0^ 

Orh 

Oh 

Ojh 

Ot\ 

H, 

0^ 

Oih 

OA 

o^h 

OA 

0^ 

2 

0^ 

0,.^ 

Orh 

0-^ 

•    0/, 

OA 

Oi 

Of 

05^^ 

OA 

OU 

OA 

OM 

3 

Ojh 

OA 

Ojh 

OA 

OtV. 

03". 

Of^. 

OA 

OiV. 

oi^ 

OAV 

0.^. 

o,¥. 

4 

OJ, 

0^4     05V 

Of 

OA  i       o,\        OJ 

Of 

OA  j       Oft:       OH  j       Of 

Off 

5 

Ojh 

OA 

o^\ 

OA 

Oi^A 

OH         0^^, 

OA 

0i¥2 

Oil        o^Y^ 

Off 

Ot¥2 

6 

0^ 

0^^ 

0^ 

OA 

OM 

0^.1        Of 

Of 

ou 

Oil!         Ofi 

OA 

OM 

7 

0^- 

0^ 

0^ 

oi 

O^s  j         Of            Oy\. 

0-1         0^ 

Of  i      OH 

o|  1      Oil 

8 

OtV 

0^ 

OfV 

Of 

Ot\           Of           01 

Of           OA- 

Of  !       oii 

Of        oil  , 

9 

Ojh. 

0^^ 

om 

o,«. 

or^^      m      0^, 

OA         0^1, 

OMI      0^2 

oel     ixf^i 

10 

0^% 

0^ 

ou 

Ot^- 

m :     01  i.     Of 

Of   1          oil   ;          O'il          off  j          li^i          lA 

11 

0^^ 

OH 

o^¥. 

OH 

Oi^i         OM:         OU 

ofii      0^1      ou\      iihl      i^i      1^ 

1    0 

0^ 

Ot\ 

0,^ 

Of 

OM  1      0^,1      o| 

Of  1      OH  1       ii^4 

lA  1       If  1       ifi 

2    0 

OA- 

0^ 

0^ 

Of 

ll^ 

If  i     n 

If 

111 

2f 

2A            2f 

21i 

3    0 

OA 

Ot^, 

Off 

If 

m 

m 

2i 

2f 

m 

3A 

3if 

3f 

4A 

4    0 

0^ 

Of 

If 

If 

^ 

2f 

3 

3f 

3f 

4f 

4f 

5f 

5f     , 

f)    0 

ou 

1t^4 

m 

2| 

2M 

3t^i 

•>l 

4f 

.    4|| 

.^A 

5M 

Gf 

ml 

(J    0 

0^ 

If 

m 

2f 

3A 

3f            4| 

5f 

511  1         «f 

7A 

7f  1         8A 

7    0 

0| 

1| 

n 

3 

3| 

4i 

H 

6 

n 

7i 

8i 

9 

9| 

8    0 

0^ 

If 

2^ 

3f 

4f 

5f 

6 

6f 

7f 

8f 

9f 

lOf 

llf     ,  1 

9    0 

m 

111        2|f 

3f 

4|| 

5H 

6| 

7f 

8H 

9A 

lOfl 

llf 

1    Oft 

1 

10    0 

hh 

-}  i     -'^A 

4f 

5t\ 

Gf 

7* 

8f 

9t^^ 

lOf 

nil 

1     Of 

1  111 

1 

11    0 

MV 

2A        3i| 

4f 

5§f  1         73*,-         8i 

9f          lOH  i       11.11    1     OH  1  1     2f  ,  1     -Si,      1 

12    0 

1? 

2^  1       3f 

5i 

6f             7f  1         9 

lOf 

llf 

1     Of  j  1     2f 

1     3f 

1     4f     !   1 

l.S    0 

m 

2ii       4^s, 

5f 

m 

m    9| 

llf 

1   OH 

1     111    1     3^j 

1     4f 

1     «A 

1 

14    0 

n 

3         H 

6 

7i 

9          lOJ 

1     0 

1    If 

13        1     4| 

1     6 

1     7J 

1 

ir,  0 

ni 

3fV!     411 

Gf 

«A 

9,^,        Hi 

1     Of 

1  m 

1     4A    1     5if 

1     7f 

1  m 

1 

1(>    0 

11 

3f  j       5^ 

Gf 

8f 

lOf  i   1     0 

1     If      1     3f 

1     5f 

1     Gf 

1     8f 

1  lOf 

2 

17   0 

m 

3^;       ai 

7f 

9^ 

10  ii  1  Of 

1     2f      1     4H 

1     GA 

1     82V 

1     9f 

1  lUf 

2 

18    0 

m 

3f         o\l 

7f 

9^ 

llf  I  1   IJ 

1     3^-  j  1     5A 

1    7f 

1     9j\ 

1  llf 

2     lA 

2 

19    0 

-v^ 

4i^!       0,^ 

8f 

lOA 

1  .  0^1  1     2i 

1     4f      1     6A 

1     8A 

1  lOH  i  .2   Of 

2     2i| 

2 

20    0 

'^'7 

4f  !       Gf 

8f 

lOf 

1     Of  1  1     3 

1     5f  1  1     7f 

1     9f 

1  llf    i  2    If 

2     3f     1  2 

21    0 

n 

41-  1       (i|- 

9 

Hi 

1     U      1     3| 

1     G        1     8i 

1  io| 

2    0| 

2     3        2     5i 

2 

22    0 

2^f 

4^          7-^, 

9f 

nil 

1     2^  1   1     41 

1     6f  1   1     9^^ 

1  Hf 

2     111 

2     4f      2     6A 

2 

23    0 

m 

m      7U 

9f 

1    oi^ 

1    2H    1    ^1 

1     7f  1  1  10^ 

2     OA 

2     32^ 

2    5f  i  2     82V 

2 

24    0 

2* 

^  ;     7f 

lOf 

1     Of     I   1     3f      1     G 

1     8f  1   1  llf 

2     If 

2     4f    . 

2     6f  j  2     9f 

3 

25    0 

m 

5,^^       8^ 

lOf 

1     Ui  1   1     4,\    1     G| 

1     9f      2     Oi^ 

2     21i    2     5H 

2     8f  !  2  10§f 

3 

2G    0 

m 

5t  1       8A 

IH 

1    HI 

1     4f      1     7h 

1   lOf  I  2     1-i^  !  2     3f  ]  2     6^^  \  2     9f 

3    Oi\ 

3 

27    0 

m 

5Ui      8M 

llf 

1  m 

1     5tk    1     SI 

1  llf.;  2     2^      2    4ii  2    7ff  |  2  lOf 

3     If^ 

3 

28    0 

3 

6           9 

1     0 

1  3 

16     119 

20|23         26129       |30 

3    3 

3 

29   0 

.%\ 

GA       9/^ 

1     Of 

1     3|f 

1     6^J  1     9| 

2    Of  i  2     3H  I  2     7^    2  10^  !  3     If 

3     4H 

3 

30   0 

'■^A 

<3f          9^, 

1     Of 

1     4,V  i  1     7f  !   1  104 

2     If  !  2     4i|  '  2     8f  1  2  llf\  t  3     2f  ^  3     5ii 

3 

31    0 

:^A 

«A 

m 

1  If 

1  m  i  1  7H 

1  Hi 

2     2f  1  2     5|f  i  2     9t\I  3     Oif 

3     3f  1  3     7A 

3 

32   0 

3^ 

6f 

lOf 

1  If 

1     5f        1     8f 

2   0 

2     3f  1  2     Gf     i  2  lOf  i  3     If 

3    5f  1  3     8f 

4 

33   0 

Hi 

7t^      lOM 

1     2f 

1     5H  1  1     9^ 

2    Of 

2     4f 

2    7M  1  2  HAi  3     2f| 

3     6f  1  3    9U 

4 

34   0 

•H^ 

7f  1     lOif 

1     2f 

1     G^      1     9f  !  2     U 

2     5f 

2    81i     3    Of  1  3    4^ 

3     7f     3  Uj\ 

4 

35    0 

H 

71  i    lu 

1     3 

1     G|        1  lOIr  i  2     21 

2    6 

2    9|     !  3     ij  !  3    5i 

3    9       4    0| 

4 

36    0 

3f 

7f        llf 

1     3f 

1     7f 

1  111 

2   3 

2     6f 

2  lOf 

3     2f 

3     Gf 

3  lOf 

4     2f 

4 

37    0 

m 

m  lilt 

1     3f 

1    7M 

1  IIH 

2     3| 

2     7f 

2  lift 

3     3A 

3    7fi 

3  llf 

4     3ff 

4 

38   0 

^h 

8^    1     Ot\ 

1     4f 

1     8A 

2    Of 

2     4i 

2     8f 

3    OA 

3    4f 

3     81i 

4     Of 

4    411 

4 

39    0 

4A 

.Sf\l     Oil 

1     4f 

1     8|f 

2     1,^1  2     oi 

2    9f 

3    IM  !  3    5ii:  3    9f| 

4     2f 

4     6A 

4 

40   0 

4f 

.Sf    1     Of 

1     5| 

1     9f 

2     If  i   2     G 

2  lOf  '  3     2f        3     6f  '  3  llf     .  4     3f  '  4     7f 

5 

41    0 

4|i 

«H 

1  1^ 

1     5^ 

1     9f| 

2     2^ 

2     GJ 

2  H| 

3  m 

3    711 

4    0^ 

■4     4f 

4     9^^ 

5 

42    0 

^ 

9 

1  n 

1     G 

1  lOi 

2     3 

2     7i 

3     0 

3     4| 

3    9 

4     If 

4     G 

4  lOf 

a 

43    0 

4M 

9A 

1       12| 

1     Gf 

1  11^ 

2    3t^ 

2     8i 

3    Of 

3     5B 

3  lOA 

4     2f| 

4     7f 

4  H5I 

5 

44    0 

4^ 

9f  !1     2^ 

1     6f 

1  llf 

2     4f 

2     9 

3     If 

3     Gf 

3  llf 

4     3f 

4     8f 

.5  n 

5 

45    0 

m 

i'lVl     2e 

1     7f 

2     0.^  1  2     4H 

2     9f 

3     2f 

3    7H 

4    OA 

4     .^^ 

4     9f 

5     2H     5 

46    0 

m 

9f  11     2H 

1     7f 

2     0-^ 

2     5f 

2  lOi 

3     3f 

3     8^\  !  4     If 

4    6t^ 

4  llf      5     4^1^ 

5 

47    0 

^ih 

lO^jl     3^, 

1     8^ 

2     lA 

2     6^ 

2  Hi 

3     4f 

3     9^  !  4     2t\ 

4     7H 

5    Of      5     5f| 

5 

48    0 

M 

1     lOf  jl     3f 

1     8f 

2     If 

2     6f 

3     0 

3     5f 

3  lOf     1  4    3f 

4    8f 

5     If      5     6f 

6 

49    0 

H 

m  ii  3| 

1     9 

2     2J 

2    7| 

3    Of 

3     6 

3  Hi       4    4f 

4    9| 

5     3       5     8i 

6 

50   0 

1  lb. 

lOf    14^ 

1     9f 

2     2_H 

2    8| 

3     U 

3    6f 

4    OA      4    5f 

4  lOH 

AJiJAJ^ 

6 
14 

'21b.    31b. 

41b. 

51b. 

61b. 

71b. 

81b. 

91b.   ilOlb. 

111b. 

121b.'  13  1b. 

FNTEHED,    ACCOBOINB   TO   ACT   OF   C0N3RES3, 


iUings ;  reduced  to  Prices  per  lb.  on  from  1  lb.  to  i  Cwt,  of  28  lb. 

^j  Clerk  of  the  U.  S.  General  Apprauer's  Office,  in  Neiv  York.) 


.    161b. 

171b. 

181b. 

191b. 

201b. 

211b. 

221b. 

231b. 

241b. 

251b. 

261b. 

271b. 

281b. 

Per  Cwt 

*.  d. 

s.      d. 

».   d. 

«. 

d. 

«.   d. 

s.    d. 

s.    d. 

8.      d. 

8.      d. 

8.     d. 

8,    d. 

8.      d. 

8.    d. 

8,  d. 

ft         0^ 
f           Of 

0^ 

0^ 

0^, 

0^ 

OA 

m 

0^ 

OA 

Oi^ 

OH 

OfW 

o\ 

1 

OH 

0^, 

OH 

0^ 

o« 

m 

on 

Of 

OH 

Off 

0^^ 

Of 

2 

^J        Of 

Oi% 

OH 

OA^ 

OH 

Ot'B 

Oil 

0^1         OA 

0^ 

0^^ 

Ot¥. 

0| 

3 

f      Of    ■  m      oA, 

OH  ,         Of            0| 

ofi     m  1      Of 

Off  i      ofi     OH        1 

4 

(2       0^       0/^,:      0M| 
f        0^       OM  1      OHI 

om\      Oil;      oig 

m     iih      ii^ 

1-1^^ 

w,    1*     n 

0 

1^1      ii^l     -H 

lA       iM          1? 

m 

1     ml    m  i     n 

6 

1        1 

H^  ,       H 

itV  1       li        lA 

It  1     ii^  i      ^ 

1^        If  :     iH  .       H 

7 

H 

1t\  i         1? 

lA 

1?  :     n 

^      lA  j      ^ 

m  1     If     m  i     2 

8 

i^       If 

It^i^i     m 

iiV. 

m'     m 

m\     wJ      iM 

2jh\    2^    ?^'     24 

9 

f  i     H     m      m 

ifl  1       iH       li 

Iff         2^  1           2i 

,     m      2^1    2e :     2j 

10 

h        Ifj         li%|        IM: 

l^^        Ifl:        2,1, 

2^^          2^J           2,5, 

2i¥?         2^Ji       2^-r\:         2| 

11 

f  i     ifl     m  1     uii 

22V          2}  i        2i 

2A          2e  !           2f 

2M           2Hi       2ft  :         3 

1    0 

.           3^ 

3A  1         3f  1 

4J5  i        4? 

4i 

4f 

4H  i           5^ 

oA  1         5f 

ofi        6 

2   0 

\           5f 

5H  1        5H! 

6A  1        6f 

6J 

H^ 

7H 

7f 

8^           8^ 

8ffi        9 

3   0 

Cf 

7?     i         7f  1 

8^             8f 

9 

9f 

9f 

lOf 

lOf            llf 

llf  ;  1  0 

4    0 

[           8f 

OA  1         9^1 

lOA         lOf 

Hi 

nil  1   0^ 

1    Of 

1    Hi     1    HI 

1     2fi   1     3 

0   0 

f     m 

loH  1    m 

1 

OA  1  1     Of  I  1     1^ 

1    2^  ,  1    2H 

1     3f 

1     43I,  i  1     4f 

1     5^4    1     6 

(J    0 

1     0 

1   o|      1    H 

1 

2i       1    3 

1    3| 

1    4J 

1   H 

1    6 

1     6| 

1    7f 

1     84  i  1     9 

7    0 

1  If 

1     2f     1  1     3f 

1 

4?     1  1     5f 

1     6 

1     6f 

1    7f 

1.   8f 

1    9f 

1  10? 

1     llf'  2     0 

8    0 

\     1     3f 

1     4M  1  1     5A 

1 

6^      1     7? 

1    H 

1     9,3^ 

1  lOA 

1  llf 

2    0^ 

2     ItV 

2     22»5f  2     3 

9    0 

1     5+ 

1     6  3^  1  1     7?  i  1 

8^      1     9f 

1  lOj 

1  llf 

2    0^ 

2     If 

2     2H 

2    3f 

2     4f|i  2     6 

10   0 

1     6f 

1   83V    1   y^  1 

lOJ^        1    lU    :    2      Of 

2     HI    2     3^3^  i     2    4f 

2     oH  i  2     6A    2     7f|    2     9 

11    0 

..    1     8^ 

1     9f     !  1  llf  i  2 

Of     i  2     If  j  2     3 

2     4? 

2    5f     ;     2    6f 

2     8f     ;  2     9f 

2  lOf  1  3     0 

12   0 

110? 

1  IIH 

2   1^:  2 

m 

2    3f 

2    5i 

2    6f, 

2    85*^  !     2    9f 

2  lOfl     3    0^5 

3     Iff!  3    3 

13    0 

'     2    0 

2    H 

2    3     12 

^ 

2    6 

2    7i 

2    9 

2  lOJ         3    0 

3     If       3     3 

3    4f  j  3    6 

14    0 

r   ^  H 

2     3^  1  2     41|:  2 

m 

2     8^ 

2    9| 

2  11^ 

3    Off       3     2f 

3    4^%  ^3     oH 

3     7H    3     9 

15    0 

!  2    3^ 

2     5^        2    ,6f  ,  2 

8f     i  2  10?  j  3     0    1 

3     If  1  3     3f     ,     3    5f 

3     6f        3     8f  1  3  10*      4     0 

16    0 

^      1'     5f 

2     6H  1  2     8H;  2 

lOH 

3    Of  1  3    24 

3    4^1  3    off  1     3    7f 

3     9f|  1  3  llA:  4     1^    4     3 

17    0 

•J     6f 

2    8H  1  2  lOf  !  3 

Ot^^ 

3    2f  i  3    4J 

3    6f  i  3    8^  i     3  10? 

4     0^^      4     2f  i  4    4^^    4     6 

18    0 

f  1  ^'     8f 

2  lOH     3    0^5    3 

m 

3    4f     3    6| 

3    8H!  3  1011  i     4    Of 

4     2f|  1  4     4f|    4     6^i'  4     9 

19   0 

i  2  10? 

3     Of        3     24      3 

4f        3     6f  1  3     9 

3  llf  1  4     1?     1     4    3f 

4     of     1  4     7f  1  4    9f  ;  o    0 

20   0 

3    0 

3     2i 

3    4^ 

3 

6| 

3     9:3   llj 

4     U  i  4     3| 

4    6 

4     8J       4  lOi  i  5     Of  1  5    3 

21    0 

f     3     Ifi 

3    4^ 

3    6f 

3 

8H 

3  11^  1  4     IJ 

4    3f  1  4     6t\ 

4    8f 

4  lOfl      5     1?  1  5 .  3^1  5    6 

22    0 

r      •'^     3f' 

3    5M 

3    8A 

3 

io?t 

4     1?  :  4     3| 

4    6t\;  4    m 

4  llf 

5     Ifl     5    4^   5    6f||  5    9 

23    0 

:5    of 

3    7f 

3  10?  '  4 

Of 

4     3f  ,  4     6 

4    8f  1  4  llf     1     5     If 

5    4     15    6f  1  5    9f     6    0 

24    0 

r     3    6f 

3     9H  ^  4     Oj\  4 

2ff 

4    of  1  4     81 

4  10if    5     IH'     5     4? 

o    6||  i  o    9^4    6    0^1  6    3 

25    0 

:|  3     8f 

3  11t\      4     2^ 

4 

m  i  4  7f  4  loj 

0     1?  ;  5    4,^5 

0     6f 

o    9^  ;  6    Of      6     3^i  6    6 

26   0 

^  '  3  lOf 

4     1^  i  4     4^ 

4 

6H  '  4    9f     5    0| 

5     3^*5    5     6H 

5     9f 

6    0,^  j  6    3t\    6    6^1  6    9 

27    0 

4     0 

4     3       j  4     6 

4 

9         5    0     15    3 

5    6     ;  5     9 

6    0 

63       i6669|70 

28    0 

\      -1     If 

4     4M  !  4    7H 

4 

11^  15     2f  !  0    5J 

5    8/5'  5  IIH  1     6    2f 

6    off  1  6    8fi  6  llffi  7     3 

29   0 

f  i  4     3f 

4    e^Sf      4     9f 

0 

1^  :  5     4f      5    7^ 

0  lOf  ;  6     HI  !     6    5f 

6    8^  i  6  llf  i  7     2H    7     6 

30   0 

f  1  4     of  4     8e  i  4  lli|    5 

3^  1  5    6f  i  5    9| 

6     1,^1  6    4H 

6    7f 

6  ll^V 

7     2A^  7     off    7     9 

31    0 

4     6f;  4  lOf        5     IS      o 

5i     !  5    8f     6    0 

6    3f  1  6    6f 

6  10? 

7     1^ 

7     .'^f  i  7     8f  1  8    0 

32   0 

r      4     8f  5     O^V  1  5     3^    5 

7^j  i  5  lOf     6    24 

6    5H|  6    9^ 

7    Of 

7    4H 

7    7f|^  7  llff:  8    3 

33   0 

f      4  lOf;  5     IH  1  5    5^  i  5 

9t\  !  6    Of     6    4^ 

6     8f  1  6  llfl 

7    3f 

7    7^ 

7  lOf  I  8    2^^^  8    6 

34   0 

.-.    0  j  5    3|     15    7i  I  5 

llj     :  6    3     16    6| 

6  10^  !  7     24 

7    6 

7    9| 

8    If  1  8    5^  i  8    9 

35   0 

5     If    0    of 

5     9f  1  6 

1? 

6     5f  i  6     9 

7     Of  !  7     4f 

7     8f 

8    Of 

8     4?      8     8f      9     0 

36    0 

[     5    3f    5    7H 

5  llyV  « 

3^ 

6    7?  j  6  llj 

7     3^    7     7A 

7  llf 

8    3^  i  8    7^i    8  11^    9    3 

37    0 

1     5    o^    5    9t\ 
5    6f  -5  11^ 

6     1?  1  6 

5^ 

6    9f  1  7     l| 

7     5f  i  7     9A 

8    If 

8    5H 

8    9f     9     HI    9    6 

38   0 

6    3A'  6 

7H 

6  llf  ]  7     3| 

7     7H    8    0^  j     8    4? 

8    SH 

9    OA    9    4e    9    9 

39   0 

5    8f    6    0&       6    o|      (> 

9i 

7     If  i  7     6 

7  10?  i  8     2f     !     8     6f 

8  llf 

9     3f     9    7f    10    0 

40   0 

f  1  5  10?    6    211     6     7J5I  6 

iHf 

7     3f 

7     8i 

8     0^1  8     02>5 

8    9f 

9     Ifl 

9    6A^ 

9  lOf  1  10     3 

41    0 

'no      6    4| 

6    9     i  7 

U 

7     6 

7  10^ 

8    3     1  8    7^ 

9    0 

9    4f 

9    9 

10     U  ilO    6 

42    0 

,    .;    ifi  6   6^ 

6  lOH!  7 

3^ 

7   8;^ 

8    Of 

8    5A|8    9H 

9    2f 

9    7^ 

9  11H 

10    4ff  10    9 

43    0 

G    3f    6     8^       7    Of  !  7 

5f 

7  10? 

8     3 

8    7f  !  9    Of 

9    5f 

9    9f      10    2f 

10    7?    11     0 

44   0 

\  6     oj    6     9H      7     2|J    7 

7H 

8     Of  '  8     ->\ 

8  10,ij    9     2?t  1     9    7f 

10    Off    10     o^  10  10^  11     3  1 

45    0 

6     6fi  6  IIH      7     4f 

7 

9r\ 

8     2f  i  8    7J 

9    Of 

9    5A 

9  10? 

U)     3,35  110     8f  i 

11     13^111     6 

46    0 

i     6     8f'  7     IH      7     6^ 

7 

11^ 

8    4f  1  8    9| 

9     2H 

9    7f| 

10    Of 

10    5^  !lO  lOfl' 

11     3ff'll     9 

47    0 

r,  10?    7     3?     !  7     8f 

8 

n 

8    6f     9    0 

9    5f 

9  10? 

10    3f 

10    8f      11     If  1 

11     6f 

12    0 

48    0 

7     0     7    5J     :  7  10| 

8 

^ 

8     9        9     2\ 

9     7\ 

10    0| 

10    6 

10  lli      11     4i 

11     9| 

12    3 

49    0 

J     7     If    7    71^5  i  8    Of 

8 

5H 

8  ilf      9     4J 

9    9f 

10    3,^ 

10    8f 

11    m   11    7?  1 

12    0^ 

12    6 

50   0 

.  '161b.'  17^b.    181b. 

T91b7 

201b.   2rib^ 

22TbT 

231b. 

24  lb. 

251b.    261b.' 

271b. 

281b 

THE    LIBRARIAN    OF    CONGBrS?,    AT    ' 


KQTON,    D.  C. 


TONS,  HUNDRED-WEIGHTS,  AND  QUARTERS. 

REDUCED    TO    POUNDS. 

QR.  =  28  1bs.      CwT.  =112Ib3.      Ton  =  2240  lbs. 


t 
Qrs.    Ctots. 

Poands. 

Tons. 

Pounds. 

Tons. 

Pounds. 

Tons. 

Pounds. 

Tons. 

Pounds. 

1 

28 

26 

58.240 

73 

163,620 

120 

268,800 

166 

371,840 

2 

56 

27 

60.480 

74 

166  760 

121 

271,040 

167 

374,080 

3 

84 

28 

62,720 

75 

168,000 

122 

273,280 

168 

376,320 

1 

112 

29 

64.960 

76 

170.240 

123 

276,520 

169 

378,660 

2 

224 

30 

67,200 

77 

172,480 

124 

277,760 

170 

380,800 

3 

336 

31 

69,440 

78 

174,720 

125 

280,000 

171 

383,040 

4 

448 

32 

71,680 

79 

176,960 

126 

282  240 

nn 

386,280 

5 

660 

33 

73,920 

80 

179,200 

127 

284,480 

173 

387,520 

6 

672 

34 

76,160 

81 

181.440 

128 

286  720 

174 

389,760 

7 

784 

35 

78,400 

82 

183.680 

129 

288,960 

175 

392,000 

8 

896 

36 

80,640 

83 

185  920 

130 

291.200 

176 

394,240 

9 

1,008 

37 

82,880 

84 

188,160 

131 

293,440 

177 

396,480 

10 

1,120 

38 

85,120 

85 

190  400 

132 

295,680 

178 

398,720 

11 

1,232 

39 

87,360 

86 

192.640 

133 

297,920 

179 

400,960 

12 

1,344 

40 

89,600 

87 

194,880 

134 

300,160 

180 

403  200 

13 

1,456 

41 

91,840 

88 

197  120 

136 

302,400 

181 

405,440 

14 

1,568 

42 

94,080 

89 

199,360 

136 

304  640 

182 

407,680 

15 

1,680 

43 

96,320 

90 

201,600 

137 

306,880 

183 

409,920 

16 

1,792 

44 

98.600 

91 

203,840 

138 

309.120 

184 

412,160 

17 

1,904 

45 

100  800 

92 

206.080 

139 

311  o60 

186 

414,400 

18 

2,016 

46 

10.3,040 

93 

208.320 

140 

31^,600 

186 

416,640 

19 

2,128 

47 

105.280 

94 

210,560 

141 

315,840 

187 

418,880 

Tons   1 

2,240 

48 

107.520 

95 

212  800 

142 

318,080 

188 

421,120 

2 

4,480 

49 

109.760 

96 

215,040 

143 

320,320 

189 

423,360 

3 

6,720 

60 

112.000 

97 

217,280 

144 

322,560 

190 

426,600 

4 

8.960 

61 

114,240 

98 

219,520 

146 

324,800 

191 

427,840 

5 

11,200 

62 

116,480 

99 

221,760 

146 

327,040 

192 

430,080 

6 

13,440 

63 

118.720 

100 

224,000 

147 

329  280 

193 

432  320 

7 

15,680 

54 

120,960 

101 

226,240 

148 

331,520 

194 

434.560 

8 

17,920 

56 

123.200 

102 

228,480 

149 

333,760 

195 

436,800 

9 

20,160 

66 

125,440 

103 

230,720 

160 

336,000 

196 

439,040 

10 

22,400 

57 

127,680 

104 

232,960 

151 

338,240 

197 

441,280 

11 

24,640 

68 

129,920 

106 

235,200 

152 

340,480 

198 

443,520 

12 

26,880 

69 

132,160 

106 

237,440 

153 

342,720 

199 

445  760 

13 

29,120 

60 

134400 

107 

239.680 

164 

344,960 

200 

448,000 

14 

31,360 

61 

136,640 

108 

241,920 

156 

347,200 

300 

672,000 

15 

33,600 

62 

138,880 

109 

244,160 

166 

349,440 

400 

896,000 

16 

35,840 

63 

141.120 

110 

246,400 

167 

351,680 

500 

1,120.000 

17 

38,080 

64 

143,360 

111 

248.640 

158 

353,920 

600 

1,344,000 

'   18 

40,320 

65 

145  600 

112 

250.880 

159 

356.160 

700 

1,568,000 

19 

42,660 

66 

147,840 

113 

263,120 

160 

358,400 

800 

1,792,000 

20 

44.800 

67 

150,080 

114 

256,360 

161 

360,640 

900 

2,016,000 

21 

47.040 

68 

152,320 

116 

257,600 

162 

362.880 

1000 

2,240,000 

22 

49,280 

69 

164.660 

116 

259,840 

163 

365,120 

2000 

4,480,000 

23 

51,520 

70 

156,800 

117 

262.080 

164 

367,360 

3000 

6,720,000 

24 

63,760 

71 

159,040 

118 

264,320 

165 

369,600 

5000 

11,200,000 

25 

66,000 

72 

161,280 

119 

266,560 

(22) 


/ 


FRENCH  KILOGRAMMES,  OR  KILOS, 

CONVERTED  INTO  POUNDS  AVOIRDUPOIS. 

Kilogramme  =  2.2046  lbs.    According  to  Act  of  July  28th,  1866. 


Kil. 

&s. 

KU. 

ft)S. 

Kil. 

ft)S. 

Kil. 

S)3. 

Kil. 

lbs. 

1 

2.205 

30 

66.15 

59 

130.095 

88 

194.04 

1,800 

3,969 

2 

4.41 

31 

68.355 

60 

132.30 

89 

196.245 

1,900 

4,189.5 

3 

6.615 

32 

70.56 

61 

134.505 

90 

198.45 

2.000 

4,410 

4 

8.82 

33 

72.765 

62 

136.71 

91 

200.655 

3,000 

6,615 

5 

11.025 

34 

74.97 

63 

138.915 

92 

202.86 

4,000 

8,820 

6 

13.23 

35 

77.175 

64 

141.12 

93 

205.065 

5,000 

11,025 

7 

15.435 

36 

79.38 

65 

143.325 

94 

207.27 

6,000 

13,230 

8 

17.64 

37 

81.585 

6« 

145.53 

95 

209  475 

7.000 

15,435 

9 

19.845 

38 

83.79 

67 

147.735 

96 

211.68 

8,000 

17,640 

10 

22.05 

39 

85.995 

68 

149.94 

97 

213.885 

9,000 

19,845 

11 

24.255 

40 

88.20 

69 

152.145 

98 

216.09 

10,000 

22,050 

12 

26.46 

41 

90.405 

70 

154.35 

99 

218.295 

11,000 

24,255 

13 

28.665 

42 

92.61 

71 

156.555 

100 

220.5 

12.000 

26460 

14 

30.87 

43 

94.815 

72 

158.76 

200 

441 

13,000 

28,665 

15 

33.075 

44 

97.02 

73 

160.965 

300 

661.5 

14,000 

30,870 

16 

35.28 

45 

99.225 

74 

163.17 

400 

882 

15.000 

33,075 

17 

37.485 

46 

101.43 

75 

165.375 

500 

1102.5 

16,000 

35,280 

18 

39  69 

47 

103.635 

76 

167.58 

600 

1323 

17,000 

37,485 

Id 

41.895 

48 

105.84 

77 

169.785 

700 

1543.5 

18,000 

39,690 

20 

44.10 

49 

108.045 

78 

171.99 

800 

1764 

19,000 

41,895 

21 

46.305 

50 

110.25 

79 

174.195 

900 

1984.5 

20,000 

44,100 

22 

48.51 

51 

112.455 

80 

176.40 

1000 

2205 

30,000 

66,150 

23 

50.715 

52 

114.66 

81 

178.605 

1100 

2425.5 

40,000 

88.200 

24 

52.92 

53 

116.865 

82 

180.81 

1200 

2646 

50,000 

110,250 

25 

55.125 

54 

119.07 

83 

183  015 

1300 

2866.5 

60,000 

132,300 

26 

57.33 

55 

121.275 

84 

185  22 

1400 

3087 

70,000 

154,350 

27 

59.535 

56 

123.48 

85 

187.425 

1500 

3307.5 

80,000 

176,400 

28 

61.74 

57 

125.685 

86 

189.63 

1600 

3528 

90,000 

198,450 

3V 

63.945 

58 

127.89 

87 

191.835 

1700 

3748.5 

100,000 

220,500 

FRENCH    LITRES. 

REDUCED  TO  WINE-QUARTS. 


Litre  —  1.0567  Quart ;  Decilitre 

=  .10567  Quart.  According  to  Act  of  July  28th,  1866. 

Litres. 

Wine-Qts. 

Litres. 

Wine-Qts. 

Litres. 

Wine-Qts. 

Litres. 

Wine-Qts. 

Litres. 

Wine-Qts. 

1 

1  06 

27 

28.53 

63 

56  01 

78 

82.42 

400 

422.68 

2 

2.11 

28 

29.59 

64 

57.06 

79 

83.48 

500 

528.35 

3 

3.17 

29 

30.64 

65 

58.12 

80 

84.54 

600 

634.02 

4 

4.23 

30 

31.70 

66 

59.18 

81 

85.59 

700 

739.69 

5 

5  28 

31 

32.76 

67 

60.23 

82 

86.65 

800 

845.36 

6 

6.34 

32 

33  81 

58 

61.29 

83 

87.71 

900 

951.03 

7 

7.40 

33 

34  87 

69 

62.35 

84 

88.76 

1,000 

1,056.70 

8 

8.45 

34 

35  93 

60 

63.40 

85 

89.82 

1,100 

1,162.37 

9 

9.51 

35 

36.98 

61 

64.46 

86 

90.88 

1,200 

1.268.04 

10 

10.57 

36 

38.04 

62 

6552 

87 

91.93 

1,300 

1,373.71 

11 

11.62 

37 

39.10 

63 

66.57 

88 

92.99 

1,400 

1,479.38 

12 

12.68 

38 

40.15 

64 

67.63 

89 

94.05 

1,500 

1,585.05 

13 

13.74 

39 

41  21 

65 

68.69 

90 

95.10 

1,600 

1,690.72 

14 

14.79 

40 

42.27 

66 

69.74 

91 

96.16 

1,700 

1,796.39 

16 

15.85 

41 

43.32 

67 

70.80 

92 

97.22 

1,800 

1,902.06 

16 

16.91 

42 

44.-38 

68 

71.86 

93 

98.27 

1.900 

2,007.73 

17 

17.96 

43 

45.44 

69 

72.91 

94 

99.33 

2,000 

2.113.40 

18 

19.02 

44 

46.49 

70 

73.97 

96 

100.39 

3.000 

3,170.10 

19 

20.08 

45 

47.55 

71 

75.03 

96 

101.44 

4,000 

4,226.80 

20 

21.13 

46 

48.61 

72 

76.08 

97 

102.50 

5.000 

5,283.60 

21 

22.19 

47 

49.66 

73 

77.14 

98 

103.56 

6,000 

6.340.20 

22 

23.25 

48 

50.72 

74 

78.20 

99 

104.61 

7,000 

7,396.90 

23 

24.30 

49 

61.78 

75 

79.25 

100 

105.67 

8,000 

8,453.60 

24 

25.36 

50 

52.84 

76 

80.31 

200 

211.34 

9,000 

9.510.30 

25 

26.41 

51 

63  89 

77 

81.37 

300 

317.01 

10,000 

10,567.00 

26 

27.47 

62 

54.95 

(23) 


CASTILIAN  LIBRAS,  OR  "SPANISH  POUNDS," 

CONVERTED  Il:TTO  POUNDS  AVOIRDUPOIS. 

Libra,         .        ,        .     =  7100.32  Grains  Troy. 
Pounds  Avoirdupois, .     =  7000  "         " 


Ib.S. 

ft.Av'd. 

Tb.S. 

fl).  Av'd. 

a.s. 

ft.  Av'd. 

ft.S. 

ft.  Av'd. 

ft.S. 

ft.  Av'd. 

1 

1  01 

45 

45  64 

89 

90  28 

25000 

25358  28 

69000 

69988  84 

2 

2  08 

46 

46  66 

90 

91  29 

26000 

26372  61 

70000 

71003  17 

3 

3  04 

47 

47  67 

91 

92  30 

27000 

27386  94 

71000 

72017  60 

4 

4  06 

48 

48  69 

92 

93  32 

28000 

28401  27 

72000 

73031  83 

6 

6  07 

49 

49  70 

98 

94  33 

29000 

29416  60 

78000 

74046  16 

6 

6  09 

50 

60  72 

94 

95  35 

30000 

30429  93 

74000 

75060  49 

7 

7  10 

51 

51  78 

95 

96  36 

81000 

31444  26 

75000 

76074  82 

8 

8  12 

52 

52  75 

96 

97  88 

32000 

32458  59 

76000 

77089  16 

9 

9  13 

53 

53  76 

97 

98  39 

38000 

33472  92 

77000 

78103  49 

10 

10  14 

54 

54  77 

98 

99  40 

84000 

34487  25 

78000 

79117  82 

11 

11  16 

55 

55  79 

99 

100  42 

35000 

85501  59 

79000 

80132  15 

12 

12  17 

56 

66  80 

100 

101  43 

36000 

86515  92 

80000 

81146  48 

13 

13  19 

57 

57  82 

200 

202  87 

37000 

37530  25 

81000 

82160  81 

14 

14  20 

58 

58  83 

300 

304  30 

38000 

38544  58 

82000 

83175  14 

15 

15  22 

59 

59  85 

400 

405  73 

39000 

39558  91 

88000 

84189  47 

16 

16  23 

60 

60  86 

600 

507  16 

40000 

40573  24 

84000 

85203  80 

17 

17  24 

61 

61  87 

600 

608  60 

41000 

41587  57 

85000 

86218  14 

18 

18  26 

62 

62  89 

700 

710  03 

42000 

42601  90 

86000 

87232  47 

19 

19  27 

68 

63  90 

800 

811  46 

48000 

43616  23 

87000 

88246  80 

20 

20  29 

64 

64  92 

900 

912  90 

44000 

44630  56 

88000 

89261  13 

21 

21  30 

65 

65  93 

1000 

1014  88 

45000 

45644  89 

89000 

90276  46 

22 

22  32 

66 

66  95 

2000 

2028  66 

4^000 

46659  22 

90000 

91289  79 

23 

23  33 

67 

67  96 

301)0 

3042  99 

47000 

47673  55 

91000 

92304  12 

24 

24  34 

68 

68  97 

4000 

4057  32 

48000 

48687  88 

92000 

93318  45 

25 

25  36 

69 

69  99 

6000 

5071  65 

49000 

49702  21 

93000 

94332  78 

26 

26  37 

70 

71  00 

6000 

6085  98 

50000 

50716  55 

94000 

95347  11 

27 

27  39 

71 

72  02 

7000 

7100  81 

51000 

51730  88 

95000 

96361  45 

28 

28  40 

72 

73  03 

8000 

8114  64 

52000 

62745  21 

96000 

97375  78 

29 

29  42 

73 

74  05 

9000 

9128  97 

58000 

53759  54 

97000 

98390  11 

30 

80  43 

74 

75  06 

10000 

10143  31 

54000 

64773  87 

98i)00 

99404  44 

31 

31  44 

75 

76  07 

11000 

11157  64 

65000 

55788  20 

99000 

100418  77 

32 

32  46 

76 

77  09 

12000 

12171  97 

5G000 

56802  53 

100000 

101433  00 

33 

33  47 

77 

78  10 

18000 

18186  80 

67000 

57816  86 

200000 

202866  00 

34 

34  49 

78 

79  12 

14000 

14200  63 

58000 

68881  19 

300000 

304299  00 

35 

35  50 

79 

80  18 

15000 

15214  96 

59000 

69845  58 

400000 

405782  00 

36 

86  52 

80 

81  15 

16000 

16229  30 

60000 

60859  86 

500000 

507165  00 

37 

87  53 

81 

82  16 

17000 

17243  63 

61000 

61874  19 

(;ooooo 

608598  00 

38 

38  54 

82 

88  18 

18000 

18257  96 

62000 

62888  52 

700000 

710082  00 

39 

39  56 

83 

84  19 

19000 

19272  29 

63000 

63902  85 

800000 

811465  00 

40 

40  57 

84 

85  20 

20000 

20286  62 

64000 

64921  18 

900000 

912897  00 

41 

41  59 

85 

86  22 

21000 

21300  95 

65000 

65981  52 

1000000 

1014331  00 

42 

42  60 

86 

87  28 

22U00 

22815  28 

66000 

66945  85 

43 

43  62 

87 

88  25 

28000 

23329  61 

67000 

67960  18 

44 

44  63 

88 

89  26 

24000 

24843  94 

68000 

68974  51 

100  lbs.  Spanish  equal  to  101  ^^^^^^  lbs  Avo4 -flttpois 


(24) 


|\       ARROBAS  OF  SPAIN  AND  BUENOS  AYRES, 

REDUCED  TO  POUNDS  AVOIRDUPOIS. 

f  25 

1     ARR0BA=^     ,yf. 


25  Castilian  Libras.* 

.3583  Pounds  Avoirdupois. 


Arrobas. 

lbs. 

Arrobas. 

lbs. 

Arrobas. 

lbs. 

Arrobas. 

fts. 

Arrobas. 

lbs 

1 

25.36 

25 

633.96 

49 

1,242.56 

73 

1,851.16 

97 

2,469.76 

2 

60.72 

26 

65  9.. 32 

60 

1,267.92 

74 

1,876.51 

98 

2,485.11 

3 

76.07 

27 

684.67 

61 

1,293.27 

76 

1,901  87 

99 

2,510.47 

4 

101.43 

28 

710.03 

62 

1,318.63 

76 

1,927.23 

100 

2,535  83, 

5 

326.79 

29 

735.39 

53 

1,343.99 

77 

1,952.59 

200 

6,071.66 

6 

152.15 

30 

760.76 

54 

1,369.35 

78 

1,977.95 

300 

7,607.49 

7 

177.51 

31 

786.11 

65 

1,394.71 

79 

2,003  31 

400 

10,143.32 

8 

202.87 

32 

811.47 

56 

1,420.06 

80 

2,028.66 

600 

12,679.16 

9 

228.22 

33 

8;]  6. 82 

67 

1,446.42 

81 

2,054.02 

600 

15,214.98 

ir 

253.58 

34 

862.18 

68 

1,470.78 

82 

2,079.38 

700 

17,760.81 

11 

278.94 

36 

887.64 

59 

1,496.14 

83 

2,104.74 

800 

20,286.64 

32 

30  i. 3 

36 

912.9 

60 

1,621.5 

84 

2, 130  1 

900 

22,822.47 

13 

329.66 

37 

938.26 

61 

1,646.86 

85 

2,155.46 

1000 

25,358.3 

\t 

355.02 

38 

963.62 

62 

1,672.21 

86 

2,180.81 

2000 

60,716  6 

16 

380.37 

39 

988.98 

63 

1,697.67 

87 

2,206.17 

3000 

76,074.9 

16 

405.73 

40 

1,014.33 

64 

1,622.93 

88 

2,231.53 

4000 

101.433.2 

17 

431.09 

41 

1.039.69 

65 

1,648.29 

89 

2,256  89 

5000 

126,791.6 

18 

456.45 

42 

1,065.05 

66 

1,673.66 

90 

2,282  25 

6000 

162.149.8 

19 

481.81 

43 

1,090.41 

67 

1,699.01 

91 

2.307.61 

7000 

177,508.1 

20 

507.17 

44 

1,115.77 

68 

1.724.36 

92 

2,332.96 

8000 

202,866.4 

21 

532.52 

46 

1,141.12 

69 

1,749.72 

93 

2,368  32 

9000 

228,224.7 

22 

657.88 

46 

1,166.48 

70 

1,776.08 

94 

2,383.68 

10000 

253,583. 

23 

583.24 

47 

1,191.84 

71 

1.800.44 

95 

2,409.04 

11000 

278,941. 

24 

608.6 

48 

1,217.2 

72 

1,825.8 

96 

■2,434.4 

12000 

304,300. 

*  See  ante,  Table  of  "  Caatilian  Libras.' 


PORTUGUESE  AND  BRAZILIAN  ARROBAS, 

REDUCED  TO  POUI^DS  AVOIRDUPOIS. 


1  Arroba  = 


32  Arratels  or  Libras. 
32.3792  Pounds  Avoirdupois. 


Arratels 

or 

Arrobas. 

S)s. 

Arrobas. 

ft)S. 

Arrobas. 

S)3. 

Arrobas. 

Bt)S. 

Arrobas. 

ft)3. 

Libras. 

1  = 

h 

1.01 

17 

650.45 

43 

1,. 392.31 

69 

2,2.34.17 

95 

3.076.03 

2= 

tV 

2.02 

18 

682.83 

44 

1,424.68 

70 

2,266.54 

96 

3,108.4 

3= 

t 

3.04 

19 

615.21 

45 

1,457.06 

71 

2,298.92 

97 

3,140.78 

4= 

4.05 

20 

647.58 

46 

1,489.44 

72 

2,331.3 

98 

3,173.16 

5= 

.5 

3  J 

6.06 

21 

679.96 

47 

1,521.82 

73 

2,363.68 

99 

3  205.54 

6= 

A 

7 

6.07 

22 

712,34 

48 

1,564.2 

74 

2,396.06 

100 

3,237.92 

7= 

7.08 

23 

744.72 

49 

1,586.68 

75 

2,428.44 

200 

6.475.84 

8= 

\ 

8.10 

24 

777.1 

50 

1,618.96 

76 

2,460.82 

300 

9,713.76 

16= 

16.19 

26 

809.48 

51 

1,651.34 

77 

2,493.2 

400 

12.951.68 

24= 

24.28 

26 

841.86 

62 

1,683.72 

78 

2,525.68 

500 

16,189.6 

32= 

1 

32.38 

27 

874.24 

53 

1.716.1 

79 

2,557  96 

600 

19.427.62 

2 

64  76 

28 

906.62 

64 

1,748.48 

80 

2,690.34 

700 

22.665.44 

3 

97.14 

29 

939. 

66 

1.780.86 

81 

2,622.72 

800 

25,903.-36 

4 

129.52 

30 

971.38 

66 

1,813.24 

82 

2,655.09 

900 

29.141.28 

5 

161.9 

31 

1,003.76 

67 

1,845.62 

83 

2,687.47 

1000 

32,379.2 

6 

194.28 

32 

1,036.14 

68 

1,878. 

84 

2,719.85 

2000 

64,768.4 

7 

226.65 

33 

1.068.52 

69 

1,910.37 

85 

2,762.23 

3000 

97.137.6 

8 

259.03 

34 

1,100.9 

60 

1,942.75 

86 

2,784.61 

4000 

129.516.8 

9 

291.41 

36 

1,1.33.28 

61 

1,975.13 

87 

2,816.99 

5000 

161,896. 

10 

323.79 

36 

1,165.66 

62 

2,007.61 

88 

2,849.37 

6000 

194,275.2 

11 

366.17 

37 

1,198.04 

63 

2,039.89 

89 

2,881.76 

7000 

226,654.4 

12 

388.56 

38 

1,23042 

64 

2,072.27 

90 

2,914.13 

8000 

2f 9,033.6 

13 

420.93 

39 

1,2628 

65 

2,104.66 

91 

2,946.61 

9000 

291,412.8 

14 

453.31 

40 

1,296.17 

66 

2,137  03 

92 

2,978.89 

10000 

323,792. 

15 

485.69 

41 

1,327.66 

67 

2,169.41 

93 

3.011.27 

11000 

356,171.2 

16 

518.07 

42 

1,359.93 

68    ^ 

2,201.79 

94 

3,043.65 

12000 

388,560.4 

(25) 


TABLE  OF  DUTIES  ON  GLASS. 


Greatest 

Dimensions 

in  Inches 

Square. 

Contents 

in  Square 

Inches. 

Description  of  Glass  and  Rates  of  Duty. 

Fluted,  Rolled, 

or  Rough  Plate, 

Per  Sq.  Foot. 

Unpolished 

Cylind'r,  Crown, 

and  Common 

Window. 

Per  Pound. 

Polished 
Cylinder 

and  Crown. 

Per  Sq.  Foot. 

Cast  Polished 

Plate, 

Unsilvered. 

Per  Sq.  Foot. 

Silvered 
Looking-glass 

Plates. 
Per  Sq.  Foot. 

10  by  15 

150 

f  cent. 

If  cent.-* 

2J  cents. 

3  cents. 

4  cents. 

16  by  24 

384 

1  cent. 

1|  cent.* 

4  cents. 

6  cents. 

6  cents. 

24  by  30 

720 

IJ  cent. 

2|  cent.* 

6  cents. 

8  cents. 

10  cents. 

All  over. 

All  over. 

2  cents. 

2^  cent* 

24  by  60 

1440 

20  cents. 

25  cents. 

35  cents. 

All  over. 

All  over. 

40  cents. 

60  cents. 

60  cents. 

N.B.  All  fluted,  rolled,  or  rough  plate  glass,  weighing  over  100  lbs.  per  100  square  feet, 
must  pay  an  additional  duty  on  the  excess  at  the  same  rates  as  above,  and  on  looking-glass 
plates,  or  plate  glass  silvered,  when  framed,  there  is  a  duty  of  30  per  cent,  ad  valorem  on  the 
frames  in  addition  to  the  above  rates. 

*  Provided,  That  unpolished  cylinder,  crown,  and  common  window  glass,  imported  in  boxes  containing 
fifty  square  feet,  as  nearly  as  sizes  will  permit,  now  known  and  commercially  designated  as  fifty  feet  of  glass, 
single  thick  and  weighing  not  to  exceed  fifty-five  pounds  of  glass  per  box,  shall  be  entered  and  computed 
as  fifty  pounds  of  glass  only;  and  that  said  kinds  of  glass  imported  in  boxes  containing,  as  nearly  as  sizes 
will  permit,  fifty  feet  of  glass,  now  known  and  commercially  designated  as  fifty  feet  of  glass,  double  thick 
and  not  exceeding  ninety  pounds  in  weight,  shall  be  entered  and  computed  as  eighty  pounds  of  glass  only; 
but  in  all  other  cases  the  duty  shall  be  computed  according  to  the  actual  weight  of  glass. 


(26) 


EXAMPLES. 


27 


EXAMPLES 


Illustrating  Tables  on  pages  28  and  29. 


(1.) 
19>^  Inches. 


^)2318  Lin.  yds. 
12)1159  % 

96  7-12    1-12  of  3^ 
1255  7-12  Sq.  yds. 


(2.) 
2134  inches. 


2)2654  Lin.  yds. 
6)1327     1^ 

6)221     kof^ 

37    koS'Aotyi 

1585  Sq.  yds. 


(3.) 
24^  Inches. 


2)2340  Lin.  yds. 
8)1170    14 
12)390    ]4of}4 

32^    1-12  of  1^ of  H 
159234  Sq.  yds. 


(4.) 
28}^  Inches. 


2)242"  Lin  yds. 
2)1215    ]4. 
6)<i08    kofM- 

101   kjofkofj^ 

1924  Sq.  yds. 


(5.) 
4134  Inches- 


6)3618  Lin.  yds. 
12)603    >^on. 

4221 
50    1-12  of  >^  off. 

4171  Sq.  yds. 


(6.) 
50>^  Inches. 


3)3936  Lin.  yds. 
6)1312    %. 
4)219    y^  of  U. 

y«  of  I 


55    14  of. 
5522  Sq.  yds. 


'A- 


(7.) 
6234  Inches. 


8  U260  Lin.  yds. 
9J    630    34. 

157    %. 

140    1-9. 
2187  Sq.  yds. 


(8.) 
6634  Inches. 


6)3666  Lin.  yds. 
12,611    J^otf. 
3055 
51    1-12  of  3^  on. 

n.nc  /  Add  answer  to 
3^^^1     originaL 


6772  Sq.  yds. 


To  reduce  Lineal  Metres,  Aunes,  and  Berlin  Ells  to  Lineal  yards,  proceed 
as  follows : 

Metres,  by  adding  to  their  number,  j\,  yj^,  and  ^^  ^^  tou  5  Aunes,  by  add- 
ing to  their  number  i,  or  25  per  cent,  thereof;  and  Berlin  Ells,*  by  multiplying 
their  number  by  .7294,  or  by  .73,  which  is  sufficiently  accurate  for  ordinary 
purposes. 

To  reduce  the  lineal  yards  thus  obtained  to  square  yards,  the  above  table 
may,  of  course,  be  used  as  in  other  cases. 


,  J^  1 3666    Lin.  Metres  66>^  in.  wide. 
*"">    3  (5.5    1-12  on. 
36)  36.6    1-100  on. 

LO    1-36  of  1-100  on. 

6)4009.1  Lineal  yards. 
12)668.2    3^olf. 
3340.9 
55.7    1-12  of  >^  on. 

3396.6 

4009.1  add  Lineal  yards. 


Examples. 

4)1260  Lin.  Aunes  62)^  in.  wide. 
315    %  on. 


%  >1575  Lineal  yards. 
1-9) 

787  34  on. 
197  Yson. 
175    1-9  on. 


2734  Square  yards. 


8936  Lin.  Berlin  Ells  50>^  in.widA 
.73 

11808 
27552 
3)2873.28  Lineal  yards. 

6)957.76  H- 

4)159.62  3|of34. 

39.90  34  of  34  of  3^ 

4030.56  Square  yards. 


7405.7  Square  yards. 

•  Ells  of  Brabant  by  multiplying  their  number  by  .766,  and  Ella  of  Vienna  by 


CO 


I  g  I  ^ 

©•=^  CO    ts^ 


2 


03  a 
_jf  -d  I— j  >^ 

^    OD  Oh 

>.'°    t^ 

P      ri      C3      02 

c3  C4_i    O    © 

•-^  o  S 

CQ    53 


g  • - 


flh-T 


c3 


O    03 
c3    o  CU 

^  b  ^  "^ 

^  CLi  S^  CO 

K  o   <P     . 
^    c3   hO 

5S  S  <^  "^^ 

b-i   a   ^  00     • 
^  5d  o  cqT' 

3  CO  2  ^  ^ 


^-  s 


^^^ 


a  43 

O    S3 


"  .--  _a  jj  ^ 

*^:r^  03  <D 

T  <»  rt  o  js 

^S(^  03  P^ 


^3  a    : 
I 

g  d  fl 

o  o  o 

Cp  O  SCO 

rd  TS  'S 

B  a  S 


3    3    3    3    3    8    3 


333333S33333S 


3     3     5     3     3     3 


a  a 

o   o 


\«  \ffl  \ffl  N^ 


'2  "s  's  Tj  ^s  "s  -« 


3  3 


^ 

C8    M 

:^:^:^^ 

=^^9 

C3 

C< 

Cp    e4 

11 

2i 

i^llli 

-  :  'I  ^  ^  ;:^  '^ 

1^ 

0    '  —t    C 

i  § 

i^l 

c 

:  o 

fl  t3    : 

.    ci 

d     . 

d  0 

o   o 

'o  "o  "o  "o    o   ® 


\M 


^ 


o 


p-   cc    O   t^   t^    ' 

CO  CO  CO  CO  < 


(N^coeo-*^i2^00£2^ao»22 

^^     Tf     "     ^     'V     ^^    ^3*     ^T     "^    ^^ 


^      ^ 


t 

S's     3333S33333353333333S3 

3     3     3     3     S     3     S 

1 

> 
j^3     33333SS3SSSS33SS33333 

3     3     3     3     3     3     3 

t 

.3333333333333333333333 

d 

3     3     3     3     3     S     3 

>^ 

-►^3333333333333333333333 

3     3     3     3     3     3     3 

O 

«g  "g    o  *«  "S     •  .. . 

eM    «M 

O    O    o    o    o 

o   o  "o   o   o 

•S  "S  "S  "S  "3  o  "3 

g  s  = 

:  d 

o 

2  2 

tH    re   -O 

■sss 

M 

li; 

•si's 

'lit 

*? 

'-' 

^ 

^ 

^ 

"« 

\^ 

:^  i:^ 

"S 

o 

o 

"3   i's 

v 

s 

:^ 

^ 

1 

c3 

i 

^ 

> 

S 

^ 

\: 

^ 

> 

'  :4 

jg«3333333S3Ss:3333333333 

3      3     3     3     3     3     3 

P 

"< 

I  fi 

,^ 

-^ 

1 

-^« 

0a 

1 

's 

c 

2^. 

^5 

1 

CO 

ri 

3 

^sl 

(28) 


33333S333333333 


33333389 


3  3  3  S  S 


3  3  3  3  3  3 


aaaaoaaaaa 

oooooooooo 


add 
o  o  o 


Oflooaoooo'Oa'So^oo 


d 


^3    aJ 


13    c4 


\^r3 


^ 


'^  «-  '2 

S3  ^ 
•   o 


i  =«  «-( 
,  o    o 


«  9 

o   o 
o  Ti 


<M       <t-l 

o    o  . 


33S333333 


3333333 


.    O 


3     3     3     3     3     3 


3     3     3     3     3 


,  Ih"  Stt"  fl 


\tO  \0  \«  ~|     NW 


(M     O 


25' 


Cm    Ci-i    <M     U 


o   o 


:it, 


\N  \^  \N  \M  \M  \«  \« 


to   (O    CO    i 


^ 


O   ^   vO   CO   o   o   o   o 


^    :^    ^ 


o  o   to  o 


^   ^   :^   ::^ 


33333 


33333333 


3333S333S33333 


3     3     3     3 


3     3     3     3     3 


333333 


3     3     3     3     3     3 


*H     «M     «M     «M 
0000 


S  o   o 


a  a 

C3    03 


000 


O     O 


a  o  . 


'«   5  , 

CI     =5 

«\  «M 
«M    o 


^ 


^ 


^ 


^ 


^^  -Ann 


V      O      O    f^N  T-« 

•^^  "^  9  -a 

'tJ    —    "«      =*     fl 
§    1     i    ^    ^- 


o   o 


^ 


o   o   o   o 


r-\  W\  v~  . 

V-i    <«    '-'^  ' 

o   o 


^:^:^:^:^ 


^«^HS 


'?1 


o   o 


-O  *!:?  ^ 
goo 

vte  '^^  "'^ 

M      fl      fl 


a   : 
a  : 


^N^^ 


^ 


^ 


to  ^ 
o   o 


\js  %3  ^  %]  W 

H\  o  o   o  o 

®    li  tH  tH 

I       O  „    O  O 


S33SSSSSSSSS3S3      3333     -333  =  3333333333   •  =  =  = 


1 


(29) 


CZ2 

o 

Eh 


CO 

"^   o 

pq  BH 


o 


C5 

I— ( 
o 

ft 

»5 


(X) 


w 


« 


0»  00  eo  w 

00  t»  urs  f<5 


I0»b-'<*<>^000?0f0 


05b»'!j<C<IOQ050M»-<OSl^^e>» 


s^    ^  -    «.^    .-v    ■     •    ^.^^    s*^    '^    v#^    v_-    «.—    u.^    i."^   ^^   uy   '*J^TIGN«^l'*lOrO'^ODO^C< 

'  ^  "£?  2a  '"'  25  ^  "^  "^  "=''  ^  '^  '^  "-■  °o  =o  -*  1?^  o  t>r  i«'  ^t•  _J  X  o  Tj^  c^ 
iMooo— irficcoic^iot-ocotooo^-^t-ofMioao  —  co?oi»5^ 


f^t>.>OCC'^GOO-«*C<lC:t>-iOCOrH005C'*C^Ot~»OCC'—  CCO'^C^ 


0>0»00t'eC'^f0N-^O0»00»>-«O-'#C0C^>--O0S00t^«0-r*<MN'^ 

«cir<3t>-r-<ioo5cct---'ioooc^coO'«<'OOc<j<corot^'->oa5ccj>.i-H 

i-HC^Tfifi«0000»'-'C<icCiO«Do6oioC<icC'0'^l>^05  0— ■tO'^i© 
r-ir— II— ir-lr-ir-iT-l(MC<>CSe<JC^CSC^rO?CeOSCS«8 


e0f-ic^ec'^<ot-ooo50>— i(NcC'*«et^0005O  —  co?ci-^ot~ooo» 

«OrHC-^C0'^OOl--C0C'r-<CS)C0Tt<OOfr-00C5'—  C^IOTj<ioOt^OO 

r-iMeo^«««ot»o6o  —  c4?c-^«0  5C«>^o6c;-^e<irc'+<Jo«>^ad 

rir-li—  r-lrl>-(i-lr-lr-.C<JIMCSC^<MiKlSSCS(M 
'TCOcDOSC^-OOOeOiOCOr-iOOOO'OCC'—  <O00eCi<:5CC  —  ooojo 

00e0-Hb-e^Q0?CC»-^O?0  —  t~C<IOOO(T05-<#0«3'-<l:^C<IOOfOO>'^ 
CSOT--?C(Mt-CC00TtiC5iOf— i<0iMI>-C000rJ<O'Or^«0(MI>'CCa0-^ 


1-^1— iC<)C^c^cCeoeoeC'*rii'^iOiOir5iO«o«o050t» 


C<».00'«OiOOiOO>OOiOO>OOOOi«OOOiOO 
rHC^u:5t-OC^iOt-OC<l'Ot-0<M»Ot~OC<l'OI:^OC<10 

o  o  >o  o 

I-  «  IM  iO 

'"' 

'"' 

rHi-lC>^C<J(NCSCClSCeCC0Ti<rl<-^i('*iCnOiOiO«O;0<© 

.-  Cq  •*  t^  SR> 
i-l  C^  Ti*  to  00 

I— 1 

eCeOOOOC^J-^t^CS-^McOOOOC^-^t^OS 

CC'Ot-OSS'*O00r^C0Ot-O<Mrj-<C00 

^  eo  ec  00 

p-  c<t  ir^  t- 

'"' 

.-Hr-..-i(NC<j<N(Meqc(5Mecec-«**TtT»*rt<T*<iOiO>o«o 

1— irHooiot-Oi'— leoot-os^'fOiOt-os  —  eoocooooc^'^toooo 

r4  rH  1-4  rH  —i"  C^  C"^  C<i  <H  (>i  M  CO  CO  ec  so  Tj<  rji  <i^'  -^  Tli  i<) 


I— ir-ii— i^i-"r-(C^C^C^C^C^NCO;OeOCOCOCO-TiiTti 


(Mc<jc<)c^c;ic^c<(jocooocooo 


(M<NC^C^(r^(NC<IC^CS 


+++I  I  I  I  I  I      I  I  I  I  I  I  I  I     +1111  l-H- 

OOt^iOCO  —  OOO-^flMOt-iOTO—  00«CTt(MOt~iOTOr-iC»^-t(M 
COt^iOCOi— lOOtO'^IMOb-iOTO'-iCXJeO-'^'CSCSb-iOCO'— ■octo-^c^ 
^^(MiOQO^-C0005C^'Al^<30Q«OQO— •-**—  OC<('000--^t<:C05C<l 
OOOOrHr- (I—  ^C<J(MC^C0C0C0C0Ti<-<*Ti4»ttiOi«uS?0!Ci:Di;0»>» 


•saqoui  ui  q-jpi^V 


r-tcqso-^ioeot-ooos©' 


(30) 


I 


t-t-OlOOWOOOSOSOSO'^OO  —  —  —  —  C>^e<lC^WCCMC0-^'»t'*''O'C'AiO«0eC«0t0^-'^t~-00Q0Q0a0»0J0»O 


t-t-OOOCaOOOOSOlOV  OOOO'-'  —  —  f-H<>»C^(MCOCOJCr1-*-t-*iAtOi«i«eO«C«C?Ot-t-l>-OOCOOOG0050S050 


.._...._     -    —  ^    -    -  —  -^  -^  ■-    -    -  —  —  — ,  50  «0  «C  eo  t^  t-  t-  b-  t-  t>.  t-  00  00  CO  CC  C30  00  CO  OS  0>  OS  Oi  OS  OS  OS  o 


I  OS  00  t-  «C  ■>*  CC  C<1 


c^  uu   1-^   "— ■   '-'.    -'»'   "J 
CC  CO  ^  "^  ^  "^  "^ 


10'-'C^->*«OeCC005r-'C<)CC'0 


OCCt-OCCt—  'OTCt~OCCt-OMt-OCCt-OtCt-OC0b-OfCt~O?0t~Oe»5t-OeCt-OC»5t^OtCt-Of5»^O 

uneci— looooioecr- ooo«D»otOr-iooooioco  —  ocoeC'CtO'— ocooiOfO  —  coO'^occ— _ooo^'0«o^o 

C^'  C^  -^  lA  u^  ^'  t~  OO'  OS  O  O  —  C<1  "^r  •^  'O  lO  «o  ^-'  00  OS  o  o  — ^  c^i  ^^'  -^  o'  i«  <;d  b-  CO  OS  o  o 

c^c>ic^c^e^=^c^C^c^fcecicccfOccrceccorosoio->  ~"  ' 


•^■^•^•tji-ti-^-^-^-^ia^inxain^niaiainiatei^a' 


iCiO'COb-t^QOOOCSOO 


i«OOOi«OiAO»«OiOO>00»COiOO»OOirtOiOOv«OiOOOOi«0'OOt«Oi«OiOOvOOi£50>00 

«t-^i>^t>^t-^o6o6co"odosososoio'o'oor-<'-^.— '-^C<IC^C<ic<icCeOO^TC-^<rl5r^-«tiO 


«!tf>«C«C«Cb-b-t~b-Q6o6o6QOo6osOSOSOs'ooOOOr-^r-^i-H--H(rciNC<IC<ic^f^ 


«oiOi«io?oeo?c««bt-t-*t-^b-^t-^t^o6odQ6odooosos3sos'osooooo— «"1-H^c>^c^<^^c^(^^M 


rJ'-^-^iOiOir5»Ourj'«?DOCO«DCO?Ot^t^t-t»t-t-OOOOOOOOQ000050SOSOSOSOSOOOOOO  —  -^r- 


«eO'*'^-^riHThTi<-<*>rsi«u:5»oioo>0'0 


t-t>.c»t>-t-t-t-ooooooaocoooooososososososos  o 


0'-Hc<ieoM<ffli^ooosOT-HMeC">*«ct-oooso--<c«eo->t«ot--oo050'— c<»ec-^«ot--ooosO'--£3c5'* 

^rHMCfT-rJiiOOb-COOr—  CSCC-^uStCt~00Or-iMCC-*iO;CC-C0O'-C^0Q'rl;O«0t--C0Oi--;C<»?0Tf 
eCQC(?iet3eO?3MOQi?5-«*TiiTjJ-»*'i^-<trliT^rjJ>Ou:JOuS»OiOuS 


«e  b.  00  OS  o 
>o  «o  t^  00  o 


t»  t»  t-  t-  t>.  t> 


•oe'5Cflooot~»ftei?Mooot-««»cc^ooot->tte«5c^ooot^'flO'3C^ooob»>ococ<)oaot->ocoe^ooot»»«e'5C^o 

C<)0C'^OiOOt~000SOO^^C^CC'*OOOt~000SOOr-<C<l'^'^OOOt~C00SO<Si-HC>»C0-«^>O.O'»l>-CC0S;=; 


e^MNc^c^c^c<»W(r^cQeioc(ieoec«occfC 


CCCC^^^^^*^^^^^' 


iOkO>no>0'00>a'OkA>AkO<c 


e^c^c<Jc<jc<ic<)c<jc^c<>csic<>c<»c^c>»c>ic<)C^c^e<5ececeo«ceoecececMiCMcccocceooocC'^ 


b-uriCC^-00«C-^<M 

lOi—  oooeoco  —  •<+t^oc<)iooo 


++I  I  I  I  1+     I  I  I  1++++     M  M  I  I  1+   +4-4- 1  111  + 

t->o^rr-looeo■*|^^ot~iOIC^oo^^TJ(<^^o^-lO«"00?CTl<!^^o^~'Occ— oo<£>r»''>io 


00?CTl<C^Ot~'OCC—  00<£>r»''>l 

oo<ffi'riMoi>-iooir^^c30«; 
_       „  _       _    jscccosc^iot-ofC5Ccor-'«*t^oc^>oao^'croosc^ot-occ5COO'-^'^j—  o 

»-t»QOOOQOOOOSOsOSOOOOf-ir-ir-  —  (^(C^C^eCeCfCC0-^'r'>tOOi«":5<0«C<C50t-l>.t-»0000C0050SCsO 


t~ir5iC^-00eCTj(C<lOt~iO« 
■«*  t^  O  C<l  "O  00  ' 


(31) 


EH 


m 
A 
pel 


ft 


o 

H 

o 


o    o 

■^    00 

S  bi) 


CO      gj 


CO 


o 
p^ 


O 


GO 


»0 


99 


« 


\a    oo—i    r-.i-<<M  e^ioco  eo"*-*  -^loirt  o«o«o  r-t-b-  ooooos  csoso 

i-H    e<5«00»    c^iooo  — -<*«r-  ocoto  osc^jio  oo  —  '^  t—coo  ecosco  mooo* 

i-(i— i-H  Mcsco  eococo  ecTj<T^  -.jioo  «oeo?c  ojot-  t-t^oo 

C<l     '*00i— I     iftOscO  t»         Tf  OOCOurj  OsCOt-  r- irhOO  C^O  cot^—  lOOSC^ 

O      OOf^      rir-CO  C<ieOlO  eO-^-^sJl  TfOO  «0«C?C  t>-l>»00  0000  OS  050»0 

1-1    co«do»    c^iood  i-^-Tj^t-^  oco«o  osc^urj  o6--"5i5  t-^oco  ecosco  »r>a6e^ 

r-iT-i»-<  cqc^co  eoeoeo  w-^tji  ■«*»o»o  »o<do  «o«ot-  t-t-oo 

t-    eo  t-         Tj- 1-  H<  t^  — i  -#00-^  "^  00  rH  »o  00  i-H  »o  00  CO  ia  oo  eo  «o  os  c^ 

CO    »>.Tt(e^     os^orjj  r-ooo  coooo  mcoo  t-^J^CO  OSO-^  r^OOtO  COCOO 

1-5    *i>oo6    oco<o  os~^  t-^o'co  id  CO  f^  e<i  ad  ai  i-^-^jHt^  oco'o  oo-^«<» 

1— l,Hr-i  1— iCOCO  COCOeO  eoeo-"*  rUTttrj*  lOiCiO  «3«0«C  «ot-t» 

CO    00  eo  OS    coooo  —  •*  r^  CO  «D  OS  CO -o  CO  CO  urs  oo  —  ^  t-       co  «o  os  e^ 

CO     ri;  00  CO      t-  r-^  lO  O  ->#  00  CO  b-  r-H  lO  O  TJJ  00  CO  t-  i—  SO  O  ->*  OS  CO  t>-  i-J  tO 

tH     e4<«dil^     OseOrP  r^oi—  -^SOOS  r-I-^O  06-^  co*  eCOO'-^  COursOO  OCO»«J 

F-H  I-H  r-t  —  CO  CO  CO  CO  eoeoeo  eo  ■<*  ■*  »* -^  o  10  o  o  «o  <»  o 

«0    eoiOQO     p-ico«c  OS  —  •^  b-osco  •»*<(>.  coiAOO         coo  OO"-*-*  eoosco 

O      I— iCOeO      «0«0t-  000—  COCOufS  ?OI»OS  O—CO  t^iOO  t-OSO  r-ieOTjl 

1-^    CO'^«d    oooeo  'rj'r^os  — courJ  t^os'-4  -^  ^  c6  oco-rt  ebco—  coiftt^ 

I— Ir-i  rH  —  —  eococo  0<lff^CO  COCOCO  Tl''*rl<  <^n<iO  kO»Oif> 

T-HCOuTSt—OS'— irJ'ecOO  CO'Ob-            CO'sJieOOS— icOiftOO            COOb-OSfH 

OS      OOCO-*      CO  —  OS  t-iO-*  coooo  t^iOCO  —  OSOO  CO-^C^  I— 'Osl-;  OCOCO 

rHCOifi     b^oso  co'^o  ooo'-^  co»o(--^  osoeo  -rjiedoO  O  —  CO  if»t-0» 

r-l  r-  rH  r-t  I-H  CO  CO  COCOCO  COCOCO  COCOCO  -#-«*<■*  "i*  tJ<  ■* 

«0      CO'^eO      OOOS—  COiOb-  OS  —  CO      lOt-QO  COt*<  «DOO  COrJiO  t>-OS»-^ 

t»     iftOiO     om—  «C—  CO  1-Hb-CO      t-COb-  COOOCO  OOCOOS  ■«i<OS->#  o>-<*o 

T"HeoTj5    «dt^os  ococo  loeooo    os<-^co  -^utsn;  060—  co-^cd  r-^os'-n 

,_ir-ii-»  rH  —  1-H    i-Hcoco  Mcoco  COCOCO  COCOCO  eoco-^ 


00  CO  lO 

CO  ■*  0 
I-H  CO  eo 

CC  00  OS 
00  0  CO 

TJH  CO  «>i 

8.51 

9.72 

10.94 

12.15 
13.37 
14.58 

15.8 

17.01 

18.23 

19.44 

20.66 
21.87 

23.09 

24.3 

25.52 

26  73 
27.95 
29.16 

30. .38 
31.59 
32.81 

«o 

1-H  CO 

CO    lO  <* 

eo'  ■*  tti 

00   OS 
CO  CO  CO 

CO  t-  06 

—  CO  ^ 

—  0  OS 

OS*  00 

0  CO   t~ 

00  t~  CO 

r-*COSO 
11  ri  rH 

00  OS 

lo  ^  nj 

rjJ  ITS  CO 

CO  CO  -* 

CO  CO   rH 

b^  06  OS 

0  CO  b- 

0  OS  00 

d  d  -^ 
CO  CO  ci 

CO           rH 
b-  b-  CO 
CO  CO  1* 

c^  CO  eo 

0 
eo 

f-  CO  CO 

«0  CO  00 

'  I-H  rH 

oi  -^  <n 
Ti^oco 
CO  eo  eo 

lO  CO  t» 
CO  00  Tii 

Tj!   TiJ    iO 

00  00  OS 

0  CD  CO 
CO  CO  b-* 

OS   lA  rH 
b-:  00  OS 

OS  C5  d 

-*   U!5  CO 
»«   r->   b- 

—  CO  o4 

I-H  rH   — 

t^  r^  00 

CO  OS  0 

eo  CO  -^ 

2oo^ 

ul*  iO  CO 

yei 

0  —  — 

CO  CO  OS 

CO  Cfl  CO 

CO  0  00 

CO  CO  CO 

CO*  CO  CO 

•*  -*  lO 

0  eo  CO 

CO  CO  CO 

>0  urs  CO 
OS  CO  0 

CO    "1*    H* 

CD  CO  t^ 

00  -;  Tj; 

b-  00  00 

t^  0  CO 

«0  CO  CO 

CO  CO  b-- 

t^  t-i  06 

t*  .0  CO 

eo  0  00 

OSb-  -^ 

0  CO  CO 

1-H   OS   CO 
OS  —  -# 

i-h'  CO  CO 

CO  —  00 
b-.  0  CO 

e<J  CO  CO 

S  00   -H 

eo  00  •<* 

b-  »o  eo 

eo  CD  OS 

OS  t-  •* 

rH   ■*   t- 

urs  u^  iri 

eo  OS  CD 

0  CO  0 

Co"  CO*  CD* 

CC  rH  so 
CO  b^  t-i 

C4 

^^2 

t^  eo  CO 
OS  CO  -* 

'  rH  rH 

Tf  OS 
t-  OS  — 

r-J  1-^  CO 

CO  t-  eo 

-*  CO  OS 

CO  CO  e4 

CO           0 

r-  T*<  JO 

eo*  CO  CO 

OS  CO  r- 
00  —  eo 

CO  Tji  tJJ 

S^rH 

Ht    Tt    >« 

lo  OS  CO 

CO  iC  00 

lO  »o  0 

00  CO  CO 

0  CO  0 
COCOCO 

i-H 

s^^ 

>0«D  00 
00  0  CO 

5t^^ 

eo  -*  0 

—  eo  i« 

CO*  CO  CO 

CO  e4co* 

CO  CO 

.i*<  CO  00 
eoeoeo 

1!**    lO    t^ 

0  CO  ■* 

Tli    Ht    ^ 

00  OS 

CC   00   -H 

CO  CO  •<*« 

eo  lO  b- 

§ 

00  CO  i« 

r-  eo  U3 

eo  —  OS 

t-  OS  0 

rH  r-H  1-H 

S2  :=;'=* 

00  0  — 

r-5  CO  CO* 

b-  lO  CO 
CO  0  b- 

eoco  CO 

c^       00 

OS  rH  CO 
CO  CO  CO 

T#  CO  00 

CO  eo  CO 

rH  OS  b- 
0   —  CO 

CD  •*  CO 
lO  b-  0> 

■^  1*  rjj 

00 
0 

^.^^ 

S^S 

^^^ 

CO  r>-  CO 

lO  CO  00 

r^  CO  CO 

CO  CO  CO 
•rj*   ITS  t- 

CO  CO  CO 

00  0 1— 

CO  CO  eo 

•*  OS  0 
CO  Tl;  CO 

CO  eo  CO 

0 

00  OS  r4 

eoeot* 

CO 

0 

CO  -^  CO 
rH  CO  CO 

OS  -H  CO 
Tf  CO  t- 

lO   t^   OS 

00  OS  0 

ff»  ■<*  CO 

CO  CO  -^ 

^^.^ 

"*  b^  OS 
OSO  - 

r.?CO  CO 

T-H    CO    >A 

CO  rj.  0 
CO  CO  CO 

t^  OS  so 

CD  t-  OS 
CO*  CO  CO 

00  00  CO 

5 

S2^ 

«0  CO  i« 

eo  Ti<  lo 

-*  CO  CO 

CD  t'  00 

-H       OS 
OS       0 

^^^ 

CO  lO  1* 

•«#  0  CO 

eo  CO  -- 

b-  00  OS 

rH            OS 

0  rH  — 

00  b-  CO 

CO  CO  ^ 

-rH 

—   —  1-H 

rH  rH  - 

r-  r-.  rH 

Cq  CO  CO 

CO  CO  CO 

^ 

CO  CO  00 

0  fH  rn 

">*  0  CO 

CO  CO  CO 

CO  ®  »Oi 

rH  b-  CO 
COCO  t-. 

^A^ 

t^  CO  OS 

OS  0  0 

rt  CO  00 
—  CO  CO 

■^           CO 

CO  -^  "* 

rH  r-J  r-l 

+ 

iO 

0 

+  +  + 

2§§ 

+  +  + 

»0  00  CO 

1-1  r.-  eo 
CO  to  00 

+  +  + 

CC   0   •># 

CO  CO  eo 
T-H  -r  t- 
CO  CO  CO 

+  +  + 

b-  •-<  lO 

III 

++  + 

OS  CO  CO 

CO   ■*    T*< 

+  +  + 

0  -^  00 
•^  lO  irt 

+  +  + 

rH  0  OS 
b-  r^  I>. 

b-  0  CO 
0  CO  CO 

+  +  + 

CC  OS  CO 
CO  CD  b^ 

+++ 

to  00  CO 

t-  t-  00 

eo  >«  t».    o  < 


•S3qaai 


-^irHCOeO      H^OCO      t^OOOS      OrHCO      CO'«*iO      COI»00      OSOrH      COCO--*      lOCOb- 
rH  i-t  rH      rH  rH  rH      rH  i-K  r-l      rHCOGO      COCOCO      COCtC* 


(32) 


K.  •ore  » «o  •*  c^      ool 

•>*'»il'^<i  u:5»OiO  (c?©^'  t>^t^c6  o6o6o>  oioo  o— '^  — MC<»  e<i  n  n  -♦•^'O  loo-c  «cfct>^ 

.              e<iinoo  —•^b^  oc^to  o»e<i>«  co  —  "*  t-  —  ■^  t— o?c  <co>c^  loco—  -rt^s  ccrcoj  e^irtoo 

ooooa»    osoio    oco    r-i,^.-H  e^dc^  eccc**  ec-^-^  t»">oo  oeoto  ?ct-t-  t»t-oo  coaoo*  o»o>o  ooo  ^  —  — 

»-i    ^f-i-H    rii-^r-i  ^_^  ^^F^  __^  „^_  ^^r-i  ^.-H—  «^-,  ^^_  _ _ci  e^>»c>»  e^e^*« 

*_"^    ^ZiiS    SJ2S    _^5!?5  *"«o»  ec  t- -H  ^ooe^  «c  3>  CO 

Or^i-H      »-"C^C<»      S^fCtO      ^■^■^  kOiAO  0«0t»  t»t~CO  CX)Q0O> 

lOOO"    ■^t-o    co«oo»    c<ii«o6  i-^ijlh^  o««  o»e^>o  co--'^  t-^-^'^  b^cJw  «63»n  «dao-^  •^'t>^o  «ec3»  mooo 

ooaoo»    »»o    ooo    F-rt— .  c^^e^  n  n  m  n  -^  -^  ^lOio  loeoeo  «ot~-b-  b-t-oo  ooooo*  <3»3jo  ooo  ^  —  — 

rx    ,—  ^rt    «^^  ^^_,  ^_,_,  ^  —  ^  ^,^—  „„^  ^^^    ,_, ^„^  _„c^  e^'Mc^  c^c^M 


t-  •>#     i-i  o>  «     M 


»«0      C0»-00      «0e0O     t-iOM 

oie^i'^    »«-o*{o    lOOO-H    eoooi    e^-^i*^    oro»c>    oo-— •*    «bo>e^    tj<i>.o    coooo    •— •#« 
0«-<—     '-"C^C"^     e^MCO     eOCO^O     '#tJ<^     i«OiO     iftOtO     oot--     t— t-oo     oocooo     0»3»3» 


tftOOi-i     ^t^^.     C0«0»      e^inoo     ^-^^t^  CO«     OJC^uO     0»CJ««     OO-Nrf 

o^o»co«>^»<ecO'«*osco«>»c<i«co«rto»cot-c»?co»oo>coooc>» 

« o  e<i    ifjt-Io     Nirjt^    oieN"*     t~:ose^    ■<t«oJ     .-I-^tec     o»~eo    «da6"     eo«co6    o'joo    ooo'co     .rjt-^o     c<iiWw     ON'^ 

<ei«t«     t-t-OO      300000      OOOSO*      0*0»0      OOO      r-  —  —      i— i(MC<l      C^C<ICO      COOOCO      ■^•^■^      ■^too      OOO      fC  -^  tO      t^  t^  t^ 


•^oco         e^-^«coo         r— coob-os—    ccot-oj      e^-^ooo 

«o~«oe^b-_Mt-c^ooeoooeoooicoJTj<oi'^05'Ooooo 

?2^!f5    t:?5^"    '-«'«'    «ct-'(3s    o'e^co    oooo    oi--e^    -^  >n  i-^    cooc^    cooo"  oooJ--    e^-^o    t^  c6  d    — "co-*    «ct-^a> 

^^Tj<    «it-*o    ooo    ooo    *D«e<o    «d«oo    «c>b-t»    t-t-t-    t-oooo    ooQOoo  ooooo»    o>o>o»    o»o>o    ooo    ooo 


c^  eo  o  «c  00  OS 

CO  o  b-  05  ^—  eo 

r-  <M  TO  ^  CC  t^ 

■^  ■*  -^  "^f  •»*.  -^ 


CO    -^i*  «o  t^ 


eo  o  «o    oo  o» 


rj<  «0     00  O  (M 


N  •«*  O      t-  OJ 
^  CO  O      t-  3S  ff« 


yi    ec  CO  CO     o?  CO  CO 


QC  00  o    ooo 


CO  CO  -*  -q*  -*  o 
eo  o  o>  c^  o  00 
o'  o  o" 


—    MC<JM    cococo    eo-"*^     Tj<oo 


tJ4  TJ«  ■^      ooo 


00  1—  -HJ 

O  o  eo 


O  00  — 

00  00  o» 


00  3s  o    o  — -«    e^  CO  CO 

eo  so  X*      '^  TT  -*      ■»!<•<*<■<# 

■*  o  o 

•^t  b-  o 

OJ  OS  o' 


*«•  b-  00     00  00    SS 


Tft— <00<OCO  OOOC^  t'-* 

OsC^-*     t-OCO     OOO— '     ■<*'oo» 

o  —  '-^    i-*e<iM    c4c^co    cococo 


'*tJ''^      ooo     OSC'tC      »cot^ 


o  «»  o 

t-^  t-l  CO 


00  00  00     OS  OS  * 


^  CO      e^  «0  —      O  OS  •^      00  Ofl  t-      ,-1  O  OS      r*<  oo  e^      b-  —  O  Til  00      (M  t^  —      O         -^      00  CO  t-      —  o 

c^-*    c--ose^    -^  ro  at    r--«j««D    os— co    «cooi-h    cotcoo    •-<eoo    oooco    oooo    <Moh-    oe^iO 

•  b^t-^    bi^t^OO    060606    ososos     ososo     000'     I-I.-I— i     i-Ioioi    c<ic^co     cococo    ■^•<*-^     ^00     lOOO     «coec>    b-^b^t<. 


•O  «C  «     O  «0  b»     b-  t- t'     b.  00  00     00  00  00 


OS  o  o    000 


c^    e^  c^  s<j    (M  «  CO    CO  ^0 -* 


V)  O  O      O  O  ' 


eoob-    t^b«t^    b-oooo    000000    ooosos    OSOSOS    000    000 


e^    eo  c^  c^    ofl  e^  00 


^^s 

Hoo  0 

JC  <M  t^ 

r-  CO  -^ 

<M  t-  e<) 

CC   t-  OS 

00  CO  00 
0  iM  CO 

CO  00  •<*< 
0  0  00 

OS  -^  OS 

a>  ^  c^ 

■«*  OS   0 

■»1»  0  t- 

0 
OS  0  M 

0  —  0 
CO  0  0 

—  ec  r- 

00  OS  — 

t-  IM  t* 

c^  ■«*  0 

(M  t^  CO 

t-  00  0 

00  CO  w 

—  ?;  •* 

eo  00  ■<*< 
<c  b-  OS 

♦   Tj.    rjl 

"^  -^  0 

000 

000 

«o«o«o 

o«o 

<o  b-  t- 

b-  t-  t- 

b-  00  00 

00  00  00 

00060s 

OS  OS  OS 

OS  OS  0 

000 

0*  o"  0' 

ei»at»os-^eoob-         c^^ooo         coot»os«-<cooao        m>«j'«ooo 
^00    t^aoo    i-<c><co    occt-    ooas(-<    wco-***    ot^oo    osoe^    eO'<*o    «oi 

to  vi  vi     eOCOrji     <^^.^      ^^.^     ■^•^O     ooo     ooo     0«d«d     «0<o'<0     «0«d«>     b^b^b-^     t-^t-^b^     b^b^OO     OOQOOO     QQQOob 


N  M    MM 


CO      Ml—  OS  00  b-      b.  «0  O     ■<*«  CO  M     —         OS     OS  00  b>     «e  O  i*     CO  M  M     —         O*      00  b»  «• 

00      OSOi-H      ^MCO      •"♦OtO      t»00OS      Oi-<-*      MCO'^      0«t-      OOOSO      i— Mff*      iO^O 
eoorjco     cococo"     COCOCO     n  r^  '^     "^  '■^  '^     -<t  -^  -^     -^  -^  -^     ooo     ooo     ooo     000     e6  ISO  f6     «c«6«o 


«M     00^—     b-COO»      O  —  t-     COOSO     ^b»eO     OS«M     OOH*  <OM00     •*         «0     MOOO     — t*CO     OSO— ' 

b^«>-_00      OOOSO      O— «-^      MIOCO      Tjl-«JiO      «OOb-      t-OOOS      OSO-H      ,_|MM      CO'^tH      OOO      t-b-00      OOOSO 


»-l  1-1  M     MMM     MMM     M 


M    M  e^  ' 


MMM     M  CO  CO     00  CO  SO     COCOCO     COCOCO     COCOCO     COCO-*     •«<•■<*•*     ■*  ■* -^ 


+  +  +  +  +  +  +  +  4.+  +  +  +  +  +  +4-+  +  +  +  ++++4-+  +-f-4-  -f  +  4-+  +  +  +++  +-»-4.  ++  + 

g»eo  b-  —  o  ooM«    oeob-  -^oos  moo  ■<s'qo-^  oosco    b-O"*  ooMo  oscob-    ^■>*oo  MOO  eot~-<  oo»c* 

=  3—1  --MM  MT0^5      •«!»ii9i-i*»  000  «OOt^  b-b-00  OOOOW      OSOO  O  —  —  —  MM      COCOCO  TfTj<0  0;/»0  «00r~ 

I2S5!^  -^l^O  eoOOS      MOOO  F-.-<jib-  OCOO  OSMO  oo---*      b-  —  'Ui  b-OCO  OOSM      000—  •'tb-O  SOOOS  MOQO 

CDOOOS  ososo  000      .—  — .^  MMM  COSOSO  CO-*"*  TtOO      OOCO  Ot^b-  b-b-OO      OOOOOS  OSOSO  OOO  ,-.^— . 


M      MMM      MMM. 


■*»t      00  M  O 


&SS    rr  ?? -5    ■*  o  o    t*  ao  OS    o  — <  M    CO  •*  o    «o  b.  00    os  o -h 
n  M  CO    oflfcso  CO    eocoso     eowjeo    •*•*•*     ■^■^•^    .^^^     ^i^oo 


{33> 


00 

Pi 

O 
EH 

O 

« 

t— 1 
Eh 

2 

i 

'^ 

3 

.4^ 

s 

'5 

II 
1 

a 

C 

03 

(M* 

r-H 
00 

e4-( 
O 

O      ' 
<1 
03 

'3  be 

a    o 

1     . 
a  ^ 

e^H     A 
O    a) 

r^  .5 

05     ^ 
CO    r-l 

1! 

s 

s 

a 

c 

03 
O 

1— ( 
1 

'cS 
o> 

CO 

II 
® 

c 

GO 

a 
< 

M 

h3 

liN 

11.96 
23.92 
35.88 

47.84 

69.8 

71.76 

8.3.72 

95.68 

107.64 

119.6 

131.56 

143.52 

155.48 
167.44 
179.4 

191.36 
203  32 
216.28 

227.24 

239.2 

358.8 

478.39 

598. 

609.95 

621.91 
633.87 
645.83 

OS  in»-i 

t«  t>.  b« 

t>^  OS  -i 

§ 

IN 

1.20 
2.39 
3.69 

00  00  00 
t-  OS   " 
'«(i  .«  t^ 

t-  t~  eo 

CO  i«  t- 

00  OS  ©* 

11.96 
13.16 
14.36 

»C  -^  rp 
lO  t-  OS 

in  ed  t-I 

19.14 
20.33 
21.53 

22.72 
23.92 
35.88 

47.84 

69.8 

61. 

62.19 
63.39 
64.58 

ao  00  t^ 

b-  OS  -H 

5S2 

1 

00  u^  CO 
O  T-  CO 

t-J  CO  eo 

r-  00  eo 

CO  eo  Tji 

I*  i«  ed 

eo  —  OS 
lO  ec  eo 
t>:  ooos 

eo  •*  CO 

t-  00  OS 
©  -4  CO 

3.99 
6.07 
16.15 

CO         t^ 

c^  eo  CO 

l>^  00  OS 

20.45 
21.63 
32.29 

4.3.06 
63.82 
54.9 

55.97 
57.05 
68.12 

00  <et 
CO  CO  eo 

OS*  ©  -^ 

.96 
1.91 

2.87 

eo  •<*  lO 

t-  eo  eo 
eo*  t>;  00 

t-  eo  00 

O  lO  -^ 
OS  ©   — 

e<j  CO*  •^ 

—  t-  c^ 
eo  CO  (N 
»n  ec  t>: 

18.18 
19.14 

28.7 

38.27 

47.84 
48.8 

49.76 
60.71 
.51.67 

eo  00  -»< 
©  in  «n 

CO  :  V  ^ 
u^  m  in 

e 

Til   t-   f-4 

CO  eo  m 
'  -J  CO 

3.35 
4.19 
5.02 

eo       eo 
00  t*  o 

o  «d  !>.* 

8.37 

9.21 

10.06 

10.88 
11.72 
12.56 

13.4 

14.23 

15.07 

15.91 
16.74 
26.12 

33.49 

41  86 
42.7 

43  53 
44.37 
45.21 

•n  »  e« 

©  oot* 

ed  ed  b.: 
•^  .<ji  ^ 

1 

eo  Tt<  lO 

t-  "*  .-. 

*  -5  CO 

IS.  OS  -H 
00  lO  CO 

eo  eo  ■^ 

eo  -.**  eo 
©  t-  -^ 

i«  us  eo* 

7.18 
7.89 
8.61 

OS  ©  © 

11.48 

122 

12.92 

13.63 
14.36 
21.63 

00 
t-  00  © 

00  in  ed 
eo  CO  CO 

37.31 
38.03 
38.76 

39.47 
40.19 
40.9 

% 

o       OS 
eo  eo  t- 

OS  OS  OS 

CO  OS  o 

OS  00  CO 

1— 1  t>.  eo 

00  00  00 

OS  lO  f-l 

t^  t^  b- 

t-  CO  OS 

»^  t-  eo 
^  -  t- 

^§S 

eo 

OS  OS  in 

31.1 
31.69 
32  29 

OS  OS  OS 

00    Tf    © 

r-i-i 

CO  CO  eo 

-<*  -^Jt  lO 

lO  eo  !» 

t-  00  00 

OS  o  © 

r-  rH  !>. 

S5S^ 

CO  CO  -^ 

CO  CO  CO 

§ 

00  «e  Ti^ 

r(H  OS  Tf 

1.91 
2.39 
2.87 

m  CO  — ' 

CO  CO  CO 

eo*  eo*  •«* 

00  eo  -"f 
t-  CO  !>■ 

eo      00 

CO  t^  .-H 

ec  ed  t-* 

19*8 
81*8 
59*2 

OS  t-  m 

©  o  CO 

OS  OS*  Tji 

19.14 
23.92 
24.4 

24.88 
25.36 
25.83 

26.31 
26.79 
27.27 

i 

eo  CO  GO 

eo  t»  o 

*  r-j 

1.44 

1.79 
2.15 

r-  t^   CO 
O  00  CO 

coco'  eo 

OS  i«   -^ 

lO  OS  eo 
eo  CO  •* 

Tj3  in  o 

5.74 
6.1 
6  46 

6.82 

7.18 

10.08 

14.36 

17.94 
18.3 

18.66 
19  02 
19.37 

19.73 
20.09 
20.45 

§ 

•^  00  eo 
c<  •*  t- 

eo        -1*1 

OS  CO  «* 

1.67 
1.91 
2.15 

OS  CO  t~ 
CO  ec  00 

CO  CO  CO 

3.11 
3.35 
3.59 

CO  t—  — 

00  ©  CO 

CO*  >-*  •<*; 

"(f  00  CO 

in  t-  — 

T)!  -^ji  b^ 

t^  ec 

O  OS  CO 
oirHCO 

-*  oo  fN 
-*  O  OS 

CO  CO  CO 

13.16 

13.4 

13.63 

s 

CO  "<il<  eo 

ri  CO  CO 

00  O  CO 
•«*  eo  t- 

<*  eo  00 
00  OS© 

^"^ 

in  t'  OS 
m  ec  t- 

1.91 
2.03 
2.15 

2.27 
2.39 
2.69 

4.78 
6.98 
6.1 

eo  -J-  © 
CO  CO  -nj 
tototo 

in  t-  00 
to  to  to 

T-l  so  CO 

1-1  CO  CO 

eo  -*  lO 
rtf  urs  eo 

lO  ec  !>. 

t-  00  OS 

§2^ 

—1  r-< 

•<*  in  ec 

CO  CO  -<* 
t-  CO  OS 

m  in  CO 

©    rH    CO 

r-    CO    OS 

CO  CO  -* 

©  t-  Ob 

CO  CO  -* 

a-.  ©  — 1 

^  "  " 

1-1  rH  rH 

I— 1  ri  1— 1 

Cq  CO  CO 

•^  in  m 

to  >a  lii 

in  ©  © 

o  OS  OS 

?-<    F-l    CO 

00  00  t- 

CO  Tf  lO 

t~  t-  eo 

eo  t-  00 

ec  lA  o 

OS©   rH 

^^^ 

1.53 
163 
1.72 

1.82 
1.91 

2.87 

eo  00  oo 

00  »>.  00 

eo  Th  ■'^ 

00  b-  t- 

OS    ©    -H 

-*  ifj  in 

«o  ©  in 

CO  CO  'ij 

in  in  lO 

If 

g^s 

eo  eo  o 
eo  •<*'  o 

OS  t-  iO 

iO  eo  t^ 

ss 

§^S 

•«*  CO  -^ 

eo  "t  in 

OS  t-  —< 

in  ec  o 

m  OS  t— 

CO   r-CO 

in  T^t  CO 

CO  TT  m 

OS  t- 

©©  t- 

'-' 

'-"-'  ^ 

r^  T-i  1-* 

rM   r-   CO 

eon^n? 

•^   Tf    TT 

rr  -^If  rj* 

CO 

t^  1*  0^ 

O  r-<  CO 

OS  ec  CO 
CO  CO  ^ 

©  t^  iCi 

iO  o  ee 

eo  OS  ec 
t-  t-  00 

§          g 

in  eo  OS 

r-   CO   CO 

^f^ 

b-  OS  © 

00  m  © 

CO       t- 

t~  00  00 

O  CO  OS 

OS  o  © 

^'- 

rH  -<  rH 

rH  —  CO 

CO  eo  CO 

00  00  CO 

«o^^ 

tfS 

ec  eo  00 

^^^ 

CO  00  1* 

-^  "*  "^. 

©  eo  M 
eo  ec  t- 

*«? 

ec  CO  00 
OS  ©  © 

1.14 

1.2 

1.79 

OS  OS  u» 

CO  OS  © 
<Ni  CO  CO 

3.11 
3.17 
3.23 

3.29 
3  35 
3.41 

^ 

lO  o  -^ 

O    !-<     I-l 

OS  Tt*  OS 

i-<  eq  <M 

eo  00  eo 
CO  eo  ■* 

00  CO  t- 
'^  o  o 

CO  t-  CO 

«c  ec  t- 

t>.  00  00 

—  ec  -^ 
OS  OS  ■^j*^ 

1.91 

2.39 
2.44 

OS  -H-  00 

■«*  in  in 
CO  CO  eo 

CO  ooeo 

©  ©  b- 

eq  CO  c4 

« 

-^   t~  -H 
O  O   r^ 

^^^ 

o  OS  CO 
M  CO  eo 

eo  OS  eo 
00  eo  "* 

t-  ©  ■* 
■<*<  in  o 

i^  —  in 

m  ec  © 

00  CO  oo 

to  b-  © 

-*  OS  CO 

■*  t-  00 

CO  OS  OS 

t-    -H    lO 

OS  O  © 

'-' 

^rnrH 

rH  -<  ,-1 

.-  CO  CO 

« 

■<*  00  CO 
CO  '^  t- 

o  o  o 

eo  O  -* 
OS  CO  -* 
©  —  r-* 

5S2 

r-(  r-l  M 

tJ<  eo  OS 
CO  CO  CO 

rH  coeo 

00  rH  CO 

CO    -*    Tjf 

in  00  CO 

T*.    -<ii    b- 

ScoS 

^^S 

CO  -*  © 

CO  CO   CO 

tN 

0119  + 
0239+ 
0358+ 

0478  + 
0597  + 
0717  + 

0837+ 
0956  + 
1076  + 

1195+ 
1315  + 
1435  + 

1554+ 
1674  + 
1793+ 

1913+ 
2033  + 
2152  + 

2272  + 
2391  + 
3587+ 

4783  + 
5979  + 
6099  + 

6219  + 
6338  + 
6458  + 

6577  + 
6697  + 
.6817+ 

% 

•saqoni 
tiaiBAitu 

a 

3937 

7874 
1811 

00  lO  CO 

»o  OS  CO 

7559 
1496 
5433 

t-   ©    Tf 

1181 
5118 
9056 

CO  OS  © 
OS  CO  ec 

OS  OS  00 
CO  ©  © 

4803 

874 

811 

b- 

00  in  CO 

4724 
8661 
2598 

in  CO  OS 
CO  t~  © 
in  It  ■* 

©  ©  rK 

•^ 

r-N  ,-,  CO 

CO  CO  oo 

eo  rj<  T»i 

•n  in  m 

ee  ©  b- 

b-  b-  .— 1 

in  d  © 

—   -r   CO 

©    ©    rH 

CO  eo  CO 

rH  CO  CO 
CO  CO  CO 

fH  eq  eo 

rho«o 

t«  OOOS 

©  .-1  eo 

eo  •-*  m 

©  t-  00 

OS  ©  © 
rH  eo  CO 

©   ©   -H 

rj<  o  m 

eo  eo  -^ 
in  m  o 

in  ©  ^ 
m  in  i^ 

(34) 


b-  eo  OS 
«C  eo  »ft 
to  urs  b>^ 

OJ  o  — 

729.55 
741.51 
753.47 

765.43 
777.39 
789.35 

801.31 
813.27 
825.23 

837.19 
849.15 
861.11 

873.07 
885.03 
896.99 

908.95 
920.91 
932.87 

944.83 
956.79 
968.75 

980.71 

992  67 

1004.63 

016.59 
028.55 
1040.51 

052.47 
064.43 
076.39 

188.35 
00.31 
12.27 

24.23 
36.19 
48.15 

60.11  i 

72.07 

84.03 

2 

_ 

_" 

... 

W.87 
70.56 
71.76 

72.96 
74.15 
75.35 

76.54 

77.74 
7894 

80.13 
81.33 
82.52 

83.72 
84.91 
86.11 

87.31 

88.5 

89.7 

90.89 
92.09 
93.29 

94.48 
95.68 
96.87 

98.07 
99.27 
100.46 

101.66 
102.85 
104.05 

105.25 
106.44 
107.64 

108.83 
110.03 
111.23 

112.42 
113.62 
114.81 

O  ■!><  •* 

db^X 

«e 
2 

eo  -X 
^_  o  o 

c4  so  ■^ 

««  eo 

65.66 
66.74 
67.81 

68.89 
69.97 
71.04 

72.12 
73.19 

74.27 

75.35 
76.42 
77.6 

78.58 
79.65 
80.73 

81.81 
82.88 
83.96 

85.03 
86.11 
87.19 

88.26 
89.34 
90.42 

91.49 
92.57 
93.65 

94.72 

95.8 

96.87 

97  95 
99.03 
100.1 

101.18 
102.26 
103.33 

104.41 
105.49 
106.56 

•<* 

ec 
b^ 

O 

OS  .ft  -H 

.ftdt<: 

lO  .ft  o 

68.36 
59.32 

60.28 

61.23 
62.19 
63.15 

64.1 

65.06 

66.02 

66.98 
67.93 
68.89 

69.85 

70.8 

71.76 

e^  t^  CO 
b-  eo  eo 
M  «  ''T 
b-  b^  t- 

OS  ■««« 
o  o  o 
uo  d  i>; 

b-  t-  b- 

78.46 
79.41 
80.37 

81.33 
82.28 
83.24 

84.2 

85.15 

86.11 

87.07 

88.02 
88.98 

89.94 
90.89 
91.85 

92.81 
93.77 
94.72 

2 

OS 

•o»« 

*^  rr*  "* 

X  0«  u^ 

ossob- 

TJ.X 

1—  o  OS 

JO  eO  _ 

^-o  — 

unci  ^ 

eo        ■* 

t^  — « -ft 

X  oq  eo 

so  b- 

TiZ^ 

e^ 

00      eo  O 


.-■OX     b-  o  SO 


Nso    co-^uft     oect- 


iftb-X  N-*  Ot'Os  —  C«»rJ< 

^X-ft  C0Ot~  ■<*—  X  eocoo 

5OJ0-<*<  oeod  b-^XOO  osd  — 

eoeoeo  eoeoeo  eoeoeo  eOb»b- 


.ft.ftu^    .ft.ft-j(  .<j..^.»j(  .^jtj^  eoioso  e^(M<M  c^c^—  —  —  — <  — 

eoe^X     TOeo  C><X-*  oeoc<»  X-1<0  eos^X  "^OeO  C<JO0'*  oeON  00 

'd  b-^b^o6  csdd  <d>  r^  d  e^soJO  ■^oo  decb-  odooos  os 

^  '*'rj«'^  •^•^O  .ftiftO  .ftOO  u^.ftO  .ft.ft.ft  0.ftift  O 


U^SO-^  OSb-rf  M         X  eC-^-< 

0.ft0  '9«OST)<  OS-<*«X  SOXSO 

Nc<i50  eoeo-*  •«s'urjd  ddb-^    b^oooo    csosd     d-^- 

eococo  eoeoeo  eosoco  eocoso     sososo    coso-*     ■^•^ 


eO"*-*     •«*-<*o     unoo    eoeoeo     eoeot-    t-b»b-     XXX     xosos 


eob-x     o--c><    eo-'teo    b-xos     oc^co 

t«t^b>     XXX     XXX     XXX     OaA     AOSOS     OSOSO      OOO     OOO      O 


I— e^JOeo-^u^ecb-b-xos  — escoeo-^«fteoeOb-XOs  — i{Msoso-*.fteo 

CflJO-"*      OeOb-      XOSO      T—  C^-»J*      ifteOt-      XOSO      .— >C>«SO      •«*.ft:0      OOOSO      •—  C>»JO      -^oo 

d  t^  t^  t-^  t«;  b-'  b^  b^  b-^  b^  b-I  00  X-  X-  X-  X-  00  00  00  00  OS*  OS  OS  OS  OS  OS  OS-  OS  OS*  d  odd  <z»  ^  ^ 


■ft  O  .ft     .ft  O  eo 


O  eo     b-  t-  00 

tc  (C  ^    deed    ddd 


b-^t^b-i     b-^t^t-^     t-'b-OO     OOOOOO     OOOOOO      XXX      XOSOS      OSOSOS      » 


«  »+  M 
X  OS  o 

•^    Tf    .ft* 

5.11 
5.19 
5.27 

5.36 
5.44 
5.53 

—  OS  X 
«0  eo  b- 

d  o  o 

eo  -^  JO 
OOOS  o 

^  d  d 

^         X 

r-*  e<»  c<« 

eo  .ft  so 
eo  Til  ift 

—        X 
eo  b-  b- 

d  d  d 

eo  o  JO 
X  OS  o 
d  d  b-' 

M        X 
—  fffl  C>i 

b-I  b^  b^ 

b-  uO  JO 

eo  T*  -ft 
t-^  b-.-b^ 

<M       OS 

50   b-  b-. 
b-^  b-^  b^ 

b-  O  -*< 
OOOS  O 

b^  b-^  00 

8.12 

8.2 

8.29 

I- 

ec 
00 

■^Tf    ■'^■Tt'*    TfT^Tjt    la  ia  tQ    usu^o     OOO    OOO    ooeo    eoeoeo 


eo  eo  eo     «0  eC  eO 


eo  so  eo    co  eo  eo 


•o  eo    '*'*>*    Tf  Tt 


C<i  X     ■*       eo 

JO  JO      Tji  o  o 

■^Tji-^    -^tjJtjJ    tjJtjJo    id  lei  id    ddo    odd     odd    >d  >d  ^d 


►»  s^  t^ 

t'  00  X 

c4  N  c^ 

eo  b~  — 

OS  OS  o 

N  N  so 

3.06 
3.11 
3.16 

?»  c5  CO 

eo*  CO  so- 

o      •>* 

CO  Tjl  ^ 

CO-  so-  eo 

OS  ■*  OS 

TJ.    O    O 

CO  JO  so 

3.64 
3.68 
3.73 

3.78 
3.83 
3.87 

e^  r^  c^ 

OS  OS  o 
CO  CO  rjJ 

4.07 
4.11 
4.16 

eo  S  so 
Tt  -.t  Tji* 

o       o 

eo  rj.  Tjt 

rf-  T^  -^ 

oSS 

Tji  >*  ^ 

-*  OS  ■<*• 
eo  eo  t- 
■eti  TjJ  ^* 

X 
b- 

N  c^  c^    0^  c^  c<»    !M  ei  c^    CO  c^  ?o    eoeoeo    eoeoeo    eoeoeo    eoeoeo    eoeoeo    eocoso    eoeoeo 


«JO     cososo     eocoso     co 


sososocoso 
ei    c^coeo*    eoeoeo    eoeieo    eoeoeo    eoeoeo-     eo 


+5111* 
+  9501- 
+  9869' 

.7295  + 
.74154- 
.7534  + 

.7654  + 
.7773  + 
.7893  + 

.8013  + 

.8132  + 
.8252  + 

.8371  + 
.8491  + 
.8611  + 

.8730+ 
.8850  + 
.8969+ 

.9089  + 
.9209  + 
.9328  + 

.9448  + 
.9507  + 
.9687  + 

.9807+ 

.9926  + 

1.0046  + 

1.0165+ 
1.0285  + 
1.0405  + 

1.0524  + 
1.0644  + 
1.0763  + 

1.0883  + 
1.1003f 
1.1122  + 

1.1242  + 
1.1361  + 
1.1481  + 

1.1601  + 
1.1720  + 
1.1840+ 

s 

OS 

«c  so 

•^  CC  e^ 

e<i  so  ^j 
eo  eo  eo 

24.0157 
24.4094 
24.8031 

25.1968 
25.5905 
25.9842 

26.3779 
26.7716 
27.1653 

27.559 

27.9527 

28.3464 

28.7401 
29.1338 
29.5275 

29.9212 
30.3149 
30.7086 

31.1023 

31.496 

31.8897 

32.2834 
32.6771 
33.0708 

33.4645 
33.8582 
34.2519 

34.6456 
35.0393 
35.433 

35.8267 
36.2204 
36.6141 

37.0078 
37.4015 
37.7952 

38.1889 
38.5826 
38.9763 

So 

o» 
.£? 

s 

sss 

—  M  so 

«  eo  eo 

^  o  eo 
«  eceo 

b-  XOS 

«e«o  eo 

<s>  f*e^ 

225 

S^S 

SS5 

SS3S 

O  eo  t* 
XXX 

g8S§ 

--<  eo  eo 

OS  OS  OS 

>*  O  eo 

OS  OS  OS 

5SS 

(35) 


Weight  per  Lineal  Yard,  Meter  and  Aune  to  Equal  4  ounces 

PER  Square  yard. 


Width  of 
goods. 

Weight  per 
lineal  yard. 

Weight  per 
lin.  meter. 

Weight  per 
lin,  aune. 

Width  of 
goods. 

Weight  per 
lineal  yard. 

Weight  per 
lin.  meter. 

Weight  per 
lin.  aune. 

18  inches. 
18i     " 

19  " 

oz. 
2 

2.055 
2.111 

oz. 

2.187 
2.247 
2.308 

oz, 

2.50 

2.569 

2.638 

33J  inches. 

34 

34J      " 

oz. 

3.722 

3| 

3.833 

oz. 

4.070 
4.131 
4.192 

oz. 

4.652 
4.722 
4.791 

19i      " 
20        " 
20i      " 

2.16G 
2.222 
2.277 

2.369 
2.430 
2.491 

2.708 

21 

2.847 

35  " 
35i      " 

36  " 

3.888 
3.944 
4. 

4,252 
4.313 
4.374 

4.861 
4.930 
5. 

21  " 
21i      " 

22  " 

2.388 
2| 

2.551 
2.612 
2.673 

2.916 
2  986 
3.055 

86^      " 
37        " 
37i       " 

4.055 
4.111 

4.435 
4.495 
4,556 

5.069 
5.138 
6.208 

22^      '• 
23        " 
23J      " 

it 

2.611 

2.734 
2.795 
2.855 

3| 

3.194 

3.263 

38  " 
38^      " 

39  " 

4.222 
4.277 
4i 

4.617 
4.678 
4.738 

5.277 
5.347 
5.416 

24  " 
24i      " 

25  " 

2.722 
25 

2.916 
2.977 
3.037 

3.402 
3.472 

39J      " 
40        " 
40^      •' 

4.388 

It 

4.799 

4.861 
4.922 

5.486 

25i      " 
26        " 
26i      " 

2.833 

2f 

2.944 

3.098 
3.159 
3.220 

3.541 
3.611 
3.680 

41  " 

41i      " 

42  " 

4| 

4.611 

4§ 

4.982 
5.043 
5.104 

5.694 
5.763 
5.833 

27  " 
27J      " 

28  " 

3. 

3.055 
3.111 

3.280 
3.341 
3.402 

3| 

3.819 
3| 

42^      " 
43        " 
43^      " 

4.722 
&33 

5.165 
5.225 
5.286 

5.902 
5.972 
6.041 

28J      " 
29        •' 
29i      « 

3i 

3.222 

3.277 

3.463 
3.523 
3.584 

3.958 
4.027 
4.097 

44 

44J      '• 
45        " 

41 

4.944 

5. 

5.347 
6.408 
5.468 

6^ 

6.180 

6i 

30  " 

m   " 

31  " 

^ 

3.388 

3t 

3.645 
3.706 
3.766 

4.236 
4.305 

45J      " 
46        " 
46^      " 

5.055 
5.111 

5.529 
5.590 
5.651 

6.319 

6.388 
6.458 

31i      " 

32  " 
32i      " 

33  " 

11 

3.611 
31 

3.827 
3.888 
3.949 
4.009 

^1 

4.513 

4.583 

47  " 
47J      " 

48  " 

5.222 
5.277 
5^ 

5.711 

5.772 
5.833 

6.527 
6.597 
6| 

French  Centimeters  Eeduced  to 

Inches. 

Cms. 

Inches. 

Cms, 

Inches. 

Cms, 

Inches. 

Cms. 

Inches, 

Cms. 

Inches, 

1 
2 
3 

.3937 

.7874 
1.18 

31 
32 
33 

12.20 
12.60 
13, 

61 
62 
63 

24.02 
24.41 

24.80 

91 
92 
93- 

35.83 
36.22 
36.61 

121 
122 
123 

47.64 
48.03 
48.43 

4 
5 
6 

1.57 
1.97 
2.36 

34 
35 
36 

13.3& 
13.78 
14,17 

64 
65 
66 

25.20 

25.59 
25.98 

94 

95. 
96 

37.01 
37.4a 
37.80 

124 

125 
126 

48.82 
49.21 
49.61 

7 
8 
9 

2  76 
3.15 
3.54 

37 

38 
39 

14.57 
14.96 
15.35 

67 
68^ 
69 

26.38 
26.77 
27.17 

97 
98 
99 

38.1^ 

38.58 
38.98 

127 
128 
129 

50. 

50.39 

50.79 

10 
11 

12 

3.94 
4.33 
4.72 

40 
41 
42 

15.75 
16.14 
16.^ 

70 
71 

72. 

27.56 
27.95 
28  35 

100 
101 
102 

39.37 
39.76 
40,16 

130 
131 
132 

61.18 
51.57 
51.97 

13 

5.12 
5.51 
6.91 

43 

44 
45 

16.93 
17.32 
17.72 

73 

74 

75. 

28.74 
29.13 
29.53 

103 
104 
105 

40.55 
40.94 
41.34 

133 
134 
135 

52.36 
52.76 
53.15 

16 

17 
18 

6.30 
6.69 
7.09 

46 
47 
48 

18.11 

18.50 
18.90 

76. 

77 
78 

29.92 
30.31 
30.71 

106 
107 
108 

41.73 
42.13 
42.52 

136 
137 
138 

63.54 
53.94 
54.33 

19 
20 
21 

7.48 
7.87 
8.27 

49 

5a 

51 

19.29 
19.69 
20.08 

79 
80 
81 

31.10 
31.50 
31.89 

109 
110 
111 

42.91 
43.31 
43.70 

139 
140 
141 

54.72 
55.12 
55.51 

22. 
23 
24 

8.66 
9.06 
9.45 

52 
53 
64 

20.47 
20.87 
21.26 

82 
83 
84 

32.28 
32.68 
33.07 

112 
113 
114 

44.09 
44.49 
44.88 

142 
143 
144 

55.91 
56.30 
56.69 

25 
26 
27 

9.84 
10.24 
10.63 

55 
66 
67 

21.65 
22.05 
22.44 

85 
86 
87 

33.46 
33.86 
34.25 

115 
116 
117 

45.28 
45.67 
46  06 

145 
146 
147 

57.09 
57.48 
67.87 

28 
2» 
30 

11.02 
1142 
11.81 

58 
59 
60 

22.83 
23.23 
23.62 

88 
89 
90 

34.65 
35.04 
35.43 

118 
119 
120 

46.46 
46.a5 
47.24 

148 
149 
150 

58.27 
58.66 
59.06 

(36) 


Specific  Duty  per  Lineal  Yard  on  Cotton  and  Woollen  Fabrics  at 

Different  Widths  to  Equal  2J,  3,  3J,  4,  4|,  5,  6,  7,  9  and 

10  cents  per  Square  Yard. 


Width. 

2}  cents. 

3  cents. 

3}  cents. 

4  cents. 

4}  cents. 

5  cents. 

6  cents. 

7  cents. 

9  cents. 

10  cents. 

inches. 

18 

cts. 
1.25 

cts. 
1.50 

Cts. 
1.75 

cts. 
2. 

cts. 
2.25 

cts. 
2.50 

cts. 
3. 

cts. 
3.50 

cts. 
4.50 

cts. 
5. 

18J 
19 
19^ 

1.28 
1.32 
1.35 

1.54 

1.58 
1.62 

1.80 
1.85 
1.90 

2.06 
2.11 
2.17 

2.31 
2.44 

2.57 
2.64 
2.71 

3.08 
3.17 
3.25 

3.60 
3.69 
3.79 

4.63 

4.75 
4.88 

5.14 
5.28 
5.42 

20 
20.i 
21 

1.39 
1.42 
146 

1.67 
1.71 
1.75 

1.94 
1.99 
2.04 

2.22 
2.28 
2.33 

2.50 
2.56 
2.63 

2.78 
2.85 
2.92 

3  33 
3.42 
3.50 

3.89 
3.99 
4.08 

5. 

5.13 

5.25 

5.56 
5.G9 
5.83 

211 
22 
22J 

1.49 
1.53 
1.56 

1.79 
1.83 
1.87 

2.09 
2.11 
2.19 

2.39 
2.44 
2.50 

2.69 
2.75 
2.81 

2.99 
3.06 
3.13 

3.58 
3.67 
8.75 

4.18 
4.28 
4.37 

5.38 

6.ro 

5.63 

5.97 
6.11 
6.25 

23 

1? 

1.60 
1.63 
1.67 

1.92 
1.96 
2. 

2.24 
2.28 
2.33 

2.56 
2.61 
2.67 

2.88 
2.94 
3. 

3.1& 
3.26 
3.33 

3.84 
3.92 
4. 

4.47 
4.57 
4,67 

5.75 

5.88 
6. 

6.39 
6.53 
6.67 

25i 

1.70 
1.74 
177 

2.04 
2.08 
2.12 

2.38 
2.43 
2.48 

2.72 
2.78 
2.83 

3.06 
3.13 
3.19 

3.40 
3.47 
3.54 

4.08 
4.17 
4.25 

4.76 
4.86 
4.96 

6.13 
6.25 
6.38 

6.80 
6.94 
7.08 

26 

1.84 
1.87 

2.17 
2.21 
2.25 

2.53 
2.58 
2.62 

2.89 
2.94 
3. 

3.25 
3.31 
3.38 

3.61 
3.68 
3.75 

4.34 
4.42 
4.50 

5.06 
6.15 
5.25 

6.50 
6.63 
6.75 

7.22 
7.36 
7.50 

1.91 
1.94 
1.98 

2  29 
2.33 
2.38 

2.67 
2.72 
2.77 

3.06 
3.11 
3.17 

3.44 
3.50 
3.56 

3.82 
3.89 
3.96 

4.59 
4.67 
4.75 

5.35 
5.44 
5.54 

6.88 

7. 

7.13 

7.64 
7.78 
7.92 

29 
29A 
30 

2.01 
2.05 
2.08 

2.42 
2.46 
2.50 

2.82 
2.87 
2.92 

3  22 
3.28 
3.33 

3.63 
3.69 
3.75 

4.03 
4.10 
4.17 

4.84 
4.92 
5. 

5.64 
5.74 
5.83 

7.25 
7.38 
7.50 

8.06 
8.19 
8.33 

30A 

31 

31i 

2.12 
2.15 
2.19 

2.54 
2.58 
2.62 

2.97 
3.01 
3.06 

3.39 
3  44 
3.50 

3.81 
3.88 
3.94 

4.24 
4.30 
4.37 

5.09 
5.17 
6.25 

5.93 
6.03 
6.12 

7.63 

7.75 

7.88 

8.47 
8.61 
8.75 

32 

m 

33 

2.22 
2.26 
2.29 

2.66 
2.71 
2.75 

3.11 
3.16 
3.21 

3.55 
3.61 
3.67 

4 

4.06 
4.13 

4.44 
4.51 
4.58 

5.34 
5.42 
5.50 

6.22 
6.32 
6.42 

8. 
8.13 

8.25 

8.89 
9.03 
9.17 

33} 
34 

S4h 

2.33 

2.36 
2.39 

2.79 
2.83 
2.87 

3.25 
3.30 
3.35 

3.72 
3.78 
3.83 

4.19 
4.25 
4.31 

4.65 
4.72 
4.79 

5.59 
5.67 
5.75 

6.51 
6.61 
6.71 

8.38 
8.50 
8.63 

9.31 
9.44 
9.58 

35 
35} 
36   • 

2.43 
2.46 
2.50 

2.91 
2.96 
3 

3.40 
3.45 
3.50 

3.89 
3.94 
4 

4.38 
4.44 
4.50 

4.86 
4.93 
5. 

5.84 
5.92 
6. 

6.80 
6.90 
7. 

8.75 
8.88 
9. 

9.72 
9.86 
10. 

36} 

37 

37} 

2.53 
2.57 
2.60 

3.04 
3.08 
3.12 

3.55 
3.60 
3.65 

4.05 
4.11 
4.16 

4.56 
4.63 
4.69 

5.07 
5.14 
5.21 

6.09 
6.17 
6.25 

7.10 
7.19 
7.29 

9.13 
9.25 
9.38 

10.14 
10.28 
10.42 

38 
38} 
39 

2.64 
2.67 
2.71 

3.16 
3.21 
3.25 

3.69 
8.74 
3.79 

4.22 
4.28 
4.33 

4.75 
4.81 
4.88 

5.28 
5.35 
5.41 

6.34 
6.42 
6.50 

7.39 
7.49 

7.58 

9.50 
9.63 
9.75 

10.56 
10.69 
10.83 

39} 
40 
40} 

2.74 
2.78 
2.81 

3.29 
3.33 
3.37 

3.84 
3.89 
3.94 

4.39 
4.44 
4.50 

4.94 

5. 

5.06 

5.48 
5.55 
5.62 

6.59 
6  67 
6.75 

7.68 
7.78 

7.87 

9.88 
10. 
10.13 

10.97 
11.11 
11.25 

41 

41} 

42 

2.85 
2.88 
2.92 

3.41 
3.45 
3.50 

3  99 
4.03 
4.08 

4.55 
4.61 
4.66 

5.13 
5.19 
5.25 

5.69 
5.76 
5.83 

6.84 
6.92 
7. 

7.97 
8.07 
8.17 

10.25 
10.38 
10.50 

11.39 
11.53 
11.67 

Specific  Duty  per  Lineal  Yard  on  Carpeting,  etc.,  at  Different 
Widths  to  Equal  6,  8,  12,  15,  20,  25,  30,  and  45  cents  per  Sq.  Yd. 


Width. 

6  cents. 

8  cents. 

12  cents. 

15  cents. 

20  cents. 

25  cents. 

30  cents. 

45  cents. 

inches. 

cts. 

cts. 

cts. 

cts. 

cts. 

cts. 

cts. 

cts. 

9 

1.50 

2. 

3. 

8.75 

5. 

6.25 

7.50 

11.25 

13} 
18 

2.25 

3. 

4.50 

5.63 

7.50 

9.38 

11.25 

16.88 

3. 

4. 

6. 

7.50 

10. 

12.50 

15. 

22.50 

22} 

27 

3.75 

5. 

7.50 

9.38 

12.50 

15.63 

18.75 

28.13 

4.50 

6. 

9. 

11.25 

15. 

18.75 

22.50 

33.75 

36 

6. 

8. 

12. 

15. 

20. 

25. 

30. 

45. 

(37) 


Cost  per  Lineal  Yard  in  Sterling  Money,  and  Cost  per  Lineal 

Yard  and  per  Lineal  Meter  in  French  Francs,  to  Equal 

8,  10,  12,  13,  AND  15  Cents  per  Square  Yard. 


Sets. 

persq 

yd. 

lOcts. 

persq.  yd. 

12  CtS. 

persq 

yd. 

13  CtS 

per  sq.  yd. 

15  CtS. 

pel  sq 

.yd. 

11 
it 
11 

|l 

.St 

2^ 
.£-■2 

■z  ^ 

- 1    •£  =' 
sS    St 

^"3 

.S'T'H 

it 
11 

11. 

flu's 

is' 

£| 

i! 

il 

s  -<■ 

d. 

Frs. 

Frs. 

d. 

Frs. 

Frs. 

d. 

Frs. 

Frs. 

d. 

Frs. 

Frs. 

d. 

Frs. 

Frs. 

18  in. 

1.97 

0.207 

0.227 

2.47 

0.259 

0.283 

2.96 

0.311 

0.34 

3.21 

0.337 

0.368 

3.70 

0.389 

0.425 

18§'' 
19    " 
19J- 

2.03 
2.08 
214 

213 
.219 
.224 

.233 
.239 
.246 

2.53 
2.60 
2.67 

.266 
.273 
.281 

.291 
.299 
.307 

3.04 
3.12 
3.20 

.32 

.328 
.337 

.349 

.359 
.368 

3.29 

3.38 
3.47 

.346 

.356 
.365 

.379 
.389 
.399 

3.80 
3.90 
4  01 

.399 

.41 

.421 

.437 
.449 
.46 

20  •' 
20r' 

21  " 

2.19 
2.25 
2.30 

.230 
.236 
.242 

.252 
.258 
.265 

2.74 
2.81 
2.88 

.288 
.295 
.302 

.315 
,323 
.331 

3.29 
3.37 
3.45 

.346 
.3.35 
.363 

.378 
.387 
.397 

3..56 
3.65 
3.74 

.374 
.384 
.393 

.409 
.419 
.43 

4.11 
4.21 
4.32 

.432 
.443 
.453 

.472 
.484 
.496 

2lJ" 
22    " 
225" 

2.36 
2.41 
2.47 

.247 
.253 
.259 

.271 
.277 
.283 

2.94 
3.01 
3.08 

.309 
.317 
.324 

.338 
.346 
.354 

3.53 
3.61 
3.70 

.372 
.38 
.389 

.406 
.416 
.425 

3.83 
3.92 
4.01 

.402 
.412 
.421 

.44 
.45 
.46 

4.42 
4.52 
462 

.464 
.475 
.486 

.508 
.519 
.531 

23    " 

2.53 
2.57 
2.64 

.265 
,270 
.276 

.29 

.296 
.302 

3.15 
3.22 
3.29 

.331 
.338 
.345 

.362 

.37 

.378 

3.78 
3.86 
3.94 

.397 
.407 
.415 

435 
.444 
.453 

4.10 
4.19 
4.27 

.431 
.44 
.45 

.471 
.481 
.491 

4.73 

4.83 
4.93 

.497 
.507 
.518 

.543 
.555 
.567 

25i" 

2.68 
2.75 
2.79 

.282 
.288 
.293 

.309 
.315 
.321 

3.35 
3.43 
3.49 

.353 

.36 

.367 

.385 
.393 
.401 

4.02 
4.11 
4.19 

.424 
.432 
.441 

.463 
.472 

.482 

4.36 
4.45 

4.54 

.459 
.468 
.478 

.501 
.511 
.522 

5.03 
5.14 
5.24 

.529 

.54 

.551 

.578 

.59 

.602 

26  " 
265" 

27  " 

2.86 
2.90 
2.97 

.299 
.305 
.311 

.328 
.334 
.34 

3.57 
3.63 
3.70 

.374 
.381 
.389 

.409 
.417 
.425 

4.27 
4.35 
4.43 

.449 
.458 
.466 

.491 
.50 
.51 

4.63 
4.72 
4.81 

.487 
.496 
.505 

.532 
.542 
.552 

5.84 
5.45 
5.55 

.561 
.572 
.583 

.614 
.626 
.637 

275" 

28    " 
285" 

3.01 
3.07 
3.12 

.316 
.322 

.328 

.346 

.a-i3 

.359 

3.76 
3.84 
3.90 

.396 
.403 
.41 

.433 
.440 
.448 

4.52 
4.60 
4.68 

.476 
.484 
.493 

.52 

.529 

.538 

4.90 
4.99 
5.08 

.515 
.524 
.533 

.563 
.573 
.583 

5.65 
5.75 
5.86 

.594 
.605 
.615 

.649 
.661 
.673 

29  " 
295" 

30  " 

3.18 
3.23 
3.29 

.334 

.34 

.345 

.365 
.371 
.378 

3.98 
4.04 
4.11 

.417 
.425 
.432 

.456 
.464 

.472 

4.76 
4.84 
4.93 

.501 

.51 

.518 

.548 
.557 
.567 

5.16 
5.25 
5.34 

.543 
.552 
.561 

.593 
.603 
.614 

5.96 
6.06 
6.16 

.626 
.637 
.648 

.685 
.696 
.708 

305" 
31    " 
315" 

3.34 
3.40 
3.45 

.351 
.aJ7 
.362 

.384 
.391 
.397 

4.17 
4.25 
4.31 

.439 
.446 
.453 

.48 

.488 

.495 

5.01 
5.09 
5.17 

.527 
.535 
.545 

.576 
.586 
.595 

5.43 
5.52 
5.61 

.571 
.58 
.589 

.624 
.634 
.644 

6.27 
6.37 
6.47 

.659 
.669 
.68 

.72 

.732 

.744 

32  " 
325" 

33  " 

3.51 
3.56 
3.62 

.368 
.374 
.38 

.403 
.409 
.416 

4.39 
4.45 
4.52 

.461 
.468 
.475 

.503 
.511 
.519 

5.25 
5.34 
5.42 

.553 
.562 
.57 

.605 
.614 
.624 

5.70 
5.79 

5.88 

.60 

.608 

.617 

.655 
.665 
.675 

6.58 
6.68 
6.78 

.691 
.702  ■ 
.713 

.755 
.767 
.779 

335 ;; 

34    " 
345" 

3.67 
3.73 
3.78 

.385 
.391 
.397 

.422 
.428 
.435 

4.59 
4.66 
4.72 

.482 
.489 
.497 

.527 
.535 
.542 

5.50 

.  5.58 

5.66 

.579 
.587 
.597 

.633 
.642 
.652 

5.97 
6.06 
6.14 

.627 
.636 
.646 

.685 
.695 
.706 

6.88 
6.99 
7.09 

.723 
.734 
.745 

.791 
.803 
.814 

35  " 
355" 

36  " 

3.84 
3.88 
3.95 

.403 
.408 
.414 

.441 
.447 
.454 

Am 

4.86 
4.94 

.504 
.511 
.518 

.550 
.558 
.566 

5.75 
5.83 
5.91 

.605 
.614 
.622 

.661 
.671 
.68 

6.23 
6.32 
6.41 

.6.55 
.664 
.674 

.716 
.726 
.736 

7.19 
7.29 
7.40 

.756 
.7()7 

.777 

.826 
.838 
.85 

365" 
37    " 
375" 

4. 

4.06 

4.11 

.42 

.426 

.431 

.46 

.466 

.472 

5. 

5.07 

5.13 

.525 
.533 
.54 

.574 
.582 
.59 

6. 

6.08 

6.16 

.63 

.639 

.648 

.69 

.699 
.709 

6.-50 
6.59 
6.68 

.683 
.692 
.702 

.747 
.757 
.767 

7..50 
7  60 
7.71 

.788 
.799 
.81 

.862 
.873 
.885 

38  " 
385" 

39  " 

4.16 
4.22 
4.27 

.437 
.443 
.449 

.479 

.485 
.491 

5.21 
5.27 
5.35 

.547 
.554 
.561 

.597 
.605 
.618 

6.24 
6.32 
6.40 

.656 
.665 
.674 

.718 
.727 
.737 

6.77 
6.86 
6.95 

.711 
.72 
.73 

.777 
.788 
.798 

7.81 
7.91 
8.01 

.821 
.831 
.842 

.897 
.909 
.921 

395" 
40    " 
405" 

4.33 
4.38 
4.44 

.454 
.460 
.466 

.498 
.504 
.51 

5.41 
5.48 
5.54 

.569 
.576 
.583 

.621 
.629 
.637 

6.48 
6.57 
6.65 

.683 
.691 
.70 

.746 
.756 
.765 

7.03 
7.12 
7.21 

.739 

.748 
.758 

.808 
.818 
.828 

8.12 
8.22 
8.32 

.853 
.864 
.875 

.932 
.944 
.956 

41  " 
415" 

42  " 

4.49 
4.55 
4.60 

.472 
.477 
.483 

.517 
.523 
.529 

5.62 
5.68 
5.76 

.59 

.597 

.605 

.645 

.652 

1    .66 

6.73 
6.81 
6.90 

.708 
.717 
.726 

.775 
.784 
.794 

7.30 
7.39 
7.48 

.767 
.776 
.786 

.839 
.849 
.859 

8.42 
8.52 
8.63 

.885 
.896 
.907 

.968 

.98 

.991 

This  table  gives  the  equivalent  in  sterling  money  and"  in  francs,  per  lineal  yard  and  lineal  meter,  on 
different  widths  of  cotton  cloths,  at  the  several  values  prescribed  under  the  cotton  schedule  of  the  Act  of 
1883,  as  the  minimum  for  the  imposition  of  the  ad  valorem  duty  of  40  per  cent.,  showing  the  dividing  cost 
line  on  lineal  measurements,  according  to  which  the  rates,  specific  or  ad  valorem,  are  required  to  be  as- 
sessed. It  may  also  be  used  to  ascertain  the  specific  duties  on  lineal  measurements  of  other  goods  of  any 
of  the  stated  widths  at  8, 10, 12,  and  16  cents  per  square  yard. 

(38) 


Price  per  Lineal  Yard  in  Sterling,  and  Price  per  Lineal  Yard, 

Meter,  and  Aune  in  French  Francs,  to  Equal  20  cents 

PER  Square  Yard. 


Width 

of 
Goods. 


Inches. 

18 

18^ 

19 

19% 

20 

20}^........ 

21 

21^ 

22 

2214 

23 

23>^ 

24 

24^ 

25 

25% 

26 

26^ 

27 

2VA 

28 

2sy^ 

29 

29]4 

30 

301^ 

31 

31 1/^ 

32 

32^ 

33 

33^^ 

34 

341^ 

35 

351^ 


Prices  to  Equal  20  cents  per  Sq.  Yard. 


Price  in 
Sterling. 


Per  Lin'l 
Yard. 


d. 

4.93 
5.07 
5.20 

5.34 
5.48 
5.62 

5.75 

5.89 
6.03 

6.16 
6.30 
6.44 

6.57 
6.71 
6.85 

6.99 

7.12 
7.26 

7.40 
7.53 
7.67 

7.81 
7.94 
8.08 

8.22 
8.36 
8.49 

8.63 
8.77 
8.90 

9.04 
9.18 
9.31 

9.45 
9.59 
9.73 
9.86 


Price  in  French  Francs. 


Per  Lin'l        Per 
Yard.        Meter. 


Francs. 
0.518 
0.532 
0.547 

0.561 
0.576 
0.59 

0.604 
0.619 
0.633 

0.648 
0.662 
0.676 

0.691 
0.705 
0.72 

0.734 
0.748 
0.763 

0.777 
0.792 
0.806 

0.82 

0.835 

0.849 

0.864 
0.878 
0.892 

0.907 
0.921 
0.936 

0.95 

0.964 

0.979 

0.993 
1.01 
1.02 
1.04 


Fravcs. 
0.567 
0.583 
0.598 

0.614 
0.630 
0.646 

0.661 
0.677 
0.693 

0.709 
0.724 
0.74 

0.756 
0.772 
0.787 

0.803 
0.819 
0.835 

0.85 

0.866 

0.882 

0.898 
0.913 
0.929 

0.945 
0.961 
0.976 

0.992 
1.008 
1.024 

1.04 

1.055 

1.071 

1.086 
1.102 
1.118 
1.134 


Per 
Aune. 


Francs. 
0.G48 
0.666 
0.684 

0.702 
0.720 
0.738 

0.756 
0.774 
0.792 

0.81 

0.828 

0.846 

0.864 
0.882 
0.90 

0.917 
0.935 
0.953 

0.971 
0.989 
1.007 

1.025 
1043 
1.061 

1.079 
1.097 
1.115 

1.133 
1.151 
1.17 

1.187 
1.205 
1.223 

1.241 
1.259 
1.277 
1.30 


Width 

of 
Goods. 


Inches, 

37^ 

38... 

38  J4 

39 

39>^ 

40 

40J^ 

41 

4VA 

42 

421^ 

43 

433^ 

44 

44^2 

45 

453^ 

46 

461^ 

47 

473^..... 
48 

48>^ 

49 

49>^..... 

50 

^'A 

51......... 

bv^.:.... 

52 

52>^ 

53 


Prices  to  Equal  20  cents  per  Sq.  Yard. 


Price  in 

Sterling. 


Per  Lin'l 
Yard. 


d. 

10 

10.14 

10.27 

10.41 
10.55 
10.68 

10.82 
10.% 
11.10 

11.23' 
11.37 
11.51 

11.64 
11.78 
11.92 

12.05 
12.19 
12.33 

12.47 
12.60 
12.74 

12.88 
13.01 
13.15 

13.29 
13.42 
13.56 

13.70 
13.84 
13.97 

14.11 
14.25 
14.38 

14.52 
14.66 
14.79 


Price  in  French  Francs. 


Per  Lin'l        Per 
Yard.        Meter. 


Francs. 
1.05 
107 
1.08 

1.09 
1.11 
1.12 

1.14 
1.15 
1.17 

1.18 
1.19 
1.21 

.  1.22 
1.24 
1.25 

1.27 
1.28 
1.30 

1.31 
1.32 
1.34 

1.35 
1.37 
1.38 

1.40 
1.41 
1.43 

1.44 
1.45 
1.47 

1.48 
1.50 
1.51 

1.53 
1.54 
1.55 


Francs. 
1.15 
1.165 
1.181 

1.297 
1.213 
1.228 

1.244 
1.260 
1.276 

1.291 
1.307 
1.323 

1340 
l.ZiA 
1.370 

1.386 
1.402 
1.417 

1.433 

1.45 

1.465 

1.480 

1.50 

1.512 

1.528 
1.543 
1.56 

1.574 
1.591 
1.606 

1.622 
1.638 
1.654 

1.67 

1.685 

1.70 


Per 
Aune. 


Francs. 
1.313 
1.331 
1.35 

1.367 

1.39 

1.40 

1.42 
1.44 
1.46 

1.48 
1.49 
.1.51 

1.53 
1.55 
1.57 

1.58 
1.60 
1.62 

1.64 
1.66 
1.67 

1.69 
1.71 
1.73   -y 

1.75 
1.76 
1.78 

1.80 
1.82 
1.84 

1.85 
1.87 
1.89 

1.92 
1.94 
1.96 


Kelative  Duty 

BY  Ounces  and 

Fractions  of  Ounce  to 

Equal 

Ounces. 

10  cts.  pr,  lb. 

12  cts.  pr.  lb. 

18cts.pr.lb. 

24  cts.  pr.  lb. 

30  Cts.  pr.  lb. 

35  cts.  pr.  lb. 

40  cts.  pr.  lb. 

Kslb.      2 

0.62J 

1.25 

1.88 

0.75 
1.50 
2.25 

• 
1.13 
2.25 
3.38 

1.50 

3. 

4.50 

1.88 
3.75 
5.63 

2.19 
4.38 
6.56 

2.50 

5. 

7.50 

H\h.     4 
%lb.     6 

2.50 
3.13 
3.75 

3. 

3.75 

4.50 

4.50 
5.63 
6.75 

6. 

7.50 
9. 

7.50 
9.38 
11.25 

8.75 
10.94 
13.13 

10. 
12.50 
15. 

7 

Klb.     8 

9 

4.38 

5. 

5.63 

5.25 

6. 

6.75 

7.88 
9. 
10.12 

10.50 

12. 

13.50 

13.13 

15. 

16.88 

15.31 
17.50 
19.69 

17.50 

20. 

22.50 

%lb.    10 
%\h.   12 

6.25 

6.88 
7.50 

7.50 
8.25 
9. 

11.25 
12.38 
13.50 

15. 

16.50 

18. 

18.75 
20.63 
22.50 

21.88 
24.06 
26.25 

25. 

27.50 

30. 

13 

%lb.    14 

15 

Fractions. 
J/^  ounce. 

8.13 
8.75 
9.38 

0.08 
0.16 
0.23 

9.75 
10.50 
11.25 

0.09 
0.19 
0.28 

14.63 
15.75 
16.88 

0.14 
0.28 
0.42 

19.50 

21. 

22.50 

0.19 
0..38 
0.56 

24.38 
26.25 
28.13 

0.23 
0.47 
0.70 

28.44 
30.63 
^.81 

0.27 
0.55 
0.82 

32.50 

a5.     , 

37.50 

0.31 
0.63 
0.94 

0        « 

0.31 
0.39 
0.47 
0.55 

0.38 
0.47 
0.56 
0.66 

0.56 
0.70 
0.84 
0.98 

0.75 
0.94 
1.13 
1.31 

0.94 
1.17 
1.41 
1.64 

1.09 
1.37 
1.64 
1.91 

1.25 
3.56 
1.88 
2.19 

[The  following  tables  of  money,  weights,  and  measures,  prepared  for  the  United  States  Treasury  Deparuneat 
by  Mr.  E.  B.  Elliott,  are  copied  from  "  Webster's  Counting-house  Dictionary."] 


TABLE* 

SHOWING,  IN  TERMS  OF  THE  STANDARD  GOLD  COINAGE  OF  THE  UNITED  STATES, 
(1.)  THE    INTRINSIC   VALUES  OF    THE  PRINCIPAL  GOLD   AND   SILVER  COINS   OF  DIFFERENT 

FOREIGN  COUNTRIES  DUE  TO  THEIR  LEGAL  WEIGHT  AND  FINENESS. 
(2.)  THE    INTRINSIC  VALUES  DUE  TO   THEIR   ACTUAL  AVERAGE  WEIGHT   AND   FINENESS  AS 
ASCERTAINED  BY  TRIAL  AT  MINTS  OF  THE  UNITED  STATES  AND  OF  OTHER  COUNTRIES: 
AND 
(8.)  THE  RATES  FIXED  BY  UNITED  STATES  LAW  AT  WHICH  CERTAIN  FOREIGN  COINS  OR  CUR- 
BENCY  SHALL  BE  RECEIVED  IN  PAYMENT  OF  CUSTOMS  DUES. 


lu  reducing  the  value  of  silver  coins  to  the  gold 
standard  of  the  United  States,  the  value  of  groM  has  been 
considered  to  be  15%  times  that  of  silver  of  the  same 
weight  and  fineness— tliis  rate  being  the  average  of 
those  obtaining  in  the  London  market  for  the  fourteen 
years,  1853-1866. 

The  values  of  silver  coins  derived  from  trials  at  the 
U.  S.  mint,  as  here  given,  are  less  by  about  1.220  per 
cent,  than  the  corresponding  values  published  in  the 
Official  Tables ;  the  latter  values  having  been  reduced 
to  a  gold  basis  on  the  assumption  that  the  market  price 
of  gold  is  15.1875  times  that  of  silver,  instead  of  15% 
times,  as  here  employed. 

AUSTRIA. 

GrOLD. — New  union  crown  (vereins-krone). 

Half  union  crown, 

Former  4  ducat  piece  (until  1865),     . 
Former  ducat  (until  1865),  .... 
Former  ducat  by  trial  at  U.  S.  mint, 
Hungarian  or  Kremnitz  ducat, . 
Former  sovereign  (sovrano)  used  in  Lom- 

bardy  and  Venice, 

The  same,  by  trial  at  U.  S.  mint, 
Fomf^r  zecchino  (sequin).    See  Venice, 

Italy. 

SiLVKR.— New  union  (or  vereins)  thaler  = 
13^  Austrian  florin  (containing  1  of  a 
munz-pfund  of  fine  silver),  since  1857,  . 

New  florin  or  gulden  of  100  new  kreutzer 
(and  containing  1  of  a  munz-pfund  of 
fine  silver)  =  about  57  of  the  old  kreut- 
zer, since  1857, 

Former  conventions-florin  or  gulden  =60 

conventions  kreutzer  (and  containing 

1    of  a  Cologne  mark  of  fine  silve^ 

prior  to  1857, 

Former  conventions  florin,  by  U.  S.  law 
22d  May,  1846, 

Former  conventions  or  species  thaler  =- 
2  conventions-florin,  prior  to  1857, 

Levantine,  or  Maria-Theresia,  or  Regina 
thali^r(date  1780),  still  coined  with  the 
old  date  for  the  Levant  trade, 


$6.6462 
3.3231 
9.1502 
2.2871 
2.2828 
2.2946 

6.7783 
6.7525 


0.7204 


—  0.4803 

—  0.5054 

—  0.4850 

—  1.0109 

—  1.0109 


ALGIERS  (belonging  to  France).    See  France. 

Former  silver  rial-boudjou,  dated  Hegira 

1230  (A.D.  1820), —     0.3617 

AZORES  or  WESTERN  ISLANDS.    See  Portugal. 

Milrein  of  these  Islands,  as  fixed  by  U.  S. 
law  of  March  3d,  1843,  for  U.S.  customs,    -.     0.835 


ARGENTINE  CONFEDERATION.    See  South 
America. 

BADEN. 
For  new  coins,  see  Germany  (South). 

FoBMEK  Gold.— Ludwigd'or,  legal,  .       .    —    3.4388  CHILI.   See  South  America. 

*  For  new  rates  under  the  act  of  March  3, 1873,  see  ante,  pages  5, 6,  and  7. 

(40) 


Former  Silver.— Doppelthaler  <=  Z}4 
gulden  (of  the  243^  gulden  standard) 
prior  to  1857,  legal, 

Former  silver,  2  gulden  piece  (prior  to 
1857),  legal, • 

Former  silver,  1  gulden  of  the  24]4  gulden 
standard  =  60  kreutzer  (prior  to  1857), 
legal, - 

Former  silver,  the  same  fixed  by  U.  S. 
law  of  22d  March,  1846,    .        .        .        .    • 

BAVARIA.    See  Germany  (South). 

Former  Gold.— Ducat  legal,        .       .       .    « 

Caroline,  legal, • 

Max  d'or,  legal, 

Former  Silver. — Like  Baden. 
Gulden  (of  the  24U  gulden  standard), 
prior  to  1857,  legal, 

BELGIUM.    <Sse  France. 


0.8252 


0.412« 
0.40 


2.2876 
4.9920 
3.3414 


—  0.4117 


BRAZIL. 
Gold.— 20  milreis,  legal, 

Mil  re  is,  trial  by  U.  S.  mint, 

Former  Joao,  legal, 
Silver —2  Milreis,  legal. 

Former,  pata^ao  (920  r6is),  legal. 


10  9235 
10.9057 
8.7195 
1.0104 
1.0G57 


BRUNSWICK. 


See  Germany  (North), 
gold  thalers, 


Former  Gold.— Pistole,  of 

legal, —     3.9593 

Former  Silver.— Thaler  (24gute  groschen) 

legal, —     0.7254 

Thaler  by  U.  S.  law  of  22d  May,  1846,       .    =-     0.69 

BREMEN.    See  Germany  (North). 

Gold. — Bremen  has  no  gold  coinage  of  its 
own,  but  the  unit  of  account  still  re- 
mains the  gold  thaler,  of  which  there 
are  8  4  to  the  union  crown,  or  5  to  the 
pistole,  and  which  consequently,  .       .    «=i     0.7912 
Silver.— Rixthaler,  legal,     ....-=    0.7911 
Rixthaler,  by  U.  S.  law  of  1843,         .       .    —     0.7875 
Thaler  (of  72  groten),  legal,        .        .       .    =     07476 
Thaler,  by  U.  S.  law  of  1843,       ...    —     0.71 

CENTRAL  AMERICA. 

Gold. — Onza,  or  doubloon,  of  1833,  trial  by 

U  S.  mint —  14.965« 

Pezo,  or  ^1^  onza  (of  1825  to  1849)  trial  by 

U.  S.  mint, =  0.8295 

2  escudo  (14  onza),  trial  by  U.  S.  mint,     .  =  3.6875 

4  reals,  trial  by  U.  S.  mint,         .        .        .  =  0.488 
Silver— Pezo  (1840-1842),  average  feal  by 

U.S.  Mint —  1.0311 

Pezo  (of  1855),  average  trial  by  U.  S.  mint,  =-  10137 

Pezo,  trial  by  U.  S.  mint,     ....  —  O.i'99? 


TABLE  OF  VALUES,  ETC.,  OF  FOREIGN'  COINS. 


41 


COSTA  RICA. 
Gold.— Monza  (of  1850), trial  at  U.S.  mint,    —    7.6232 

DENMARK. 

Gold— Pistole    (Christiand'or,    Frederio- 

d'or),  legal, —     3.9547 

Double  Fredericd'or.  of  1827  to  1839,  by 

trials  at  Berlin, —     7.8992 

BlLVER— Species  thaler,  or  doppelt   rigs- 

daler,  legal, —     1-0926 

Former  double  rigsbankdaler,  since  1787, 
legal,    .        .  .        .        .        .        .    -     1-0780 

Former  double  rigsbankdaler,  by  U.  S.  law 

of  May  22,  1846, —     1.05 

Former   rigsbankdaler   (14  speciedaler), 
legal,    .        .       .        ...        .        '    -     0.5463 

Rigsbankdaler,  U.S.  Custom-house  valua- 
tion,      -      .       .    -     0.53 

ECUADOR.   Se.e  South  America. 

Gold. — 4  escudos,  trial  by  U.  S.  mint, .       .    =  7.5169 

Silver. — Peso,  legal, =  1  8886 

Piaster  (8  rials)  about,         ....=.  0.69 

EGYPT. 
Gold.— 100  piaster,  legal,       ....    —     4.969 

60  piaster,  legal «=     2  495 

20  piaster,  legal, =     0.9976 

Silver.— Piaster  or  gersh  Cplural,  gurush), 

legal  (=  20  para  or  fadda),      ...    —     0.0495 
Pieces  of  5, 10,  and  20  piasters  in  propor- 
tion. 

ENGLAND. 
Gold— Pound  sterling  (£),  or  Sovereign, 

legal, —     48666 

Pound  sterling,  U.  S.  Custom-house  valua- 
tion,    . =     4.84 

Silver.— Shilling,  legal,  .  .  .  .  =  0.2261 
Crown  (5  shilling),  legal,  ....  —  1.2705 
New  shilling,  trial  by  U.  S.  mint,  .  .  =  0.2268 
Average  shilling,  trial  by  U.  S.  mint,       .    -=     0.2214 

FRANCE. 

Gold —Piece  of  100  francs,  legal,        .       .  =-  19.2953 

Piece  of  50  francs,  legal,       .       .        .       .  =  9.6476 

Piece  of  20  francs,  legal,      .        ,       .        .  =  3.8591 
(Pieces  of  5  and  10  francs  in  proportion.) 

Piece  of  20  francs,  new,  trial  by  U.  S.  mint,  «  3.8560 
Piece  of  20  francs,  average,  trial  by  U.  S. 

mint, «=  3  8469 

Former  Louis  d'or  (1810  to  1840),  by  trial,  =  382.58 

Former  Louis  d'or  (1785),  legal,         .       .  =  4  6603 

BfLvER.— Piece  of  5  francs,  legal,         .        .  »=  0  9726 

Piece  of  1  franc,  prior  to  1865,  legal,         .  —  0.1945 
Piece  of  1  franc,  prior  to  1865,  by  U.  S.  law 

of  22d  May,  1846, —  0.1869 

Piece  of  1  franc,  since  1865,  subsidiary 

coin,  legal, . —  0.1805 

Former  livre  tournois,  received  by  U.  S. 

Custom-house  at, -»  0.185 

FRANKFORT-ON-THE-MAIN. 

{Formerly  a  free  city,  since  1866  belonging  to  Prussia.) 
Gold.— Union  crown  and  half  crown  (see 
Germany). 

Former  ducat,  legal, =-    2  2876 

Silver.— Vereins  doppelthaler  ==  Z]/^  South 
Geiman  gulden  (523^  gulden  to  1  thung- 
pfund  of  fine  silver),  legal,      .       .       .    «=-     1 4409 

Vereinsthaler(l%  gulden),        .        .        .    -=     0.7205 

Gulden  of  South  Germany,  52J^  to  1  munz- 
pfund  of  fine  silver,  Convention  of  1857 
(not  yet  coined),  legal,     .       .       .       .    =-     0  4117 

Former  gulden  (24^  to  Cologne  mark  of 
fine  silver.  Convention  of  1837),  legal,  .    =     0  4126 

The  same,  by  U.  S.  law  of  22d  May,  1846, .    =     0.40 

GERMANY. 
GrOLD.— Union  crown  (vereins  krone),    9 
fine,  and  containing  10  grammes  of  pure 

gold, =     6.6462 

Union  half  crown, —     3.3231 

Silver — Union  (or  vereins)  thaler  of  the 
80-thaler  fus.s,  or  standard  30  thalers 
being  coined  irom  the  munzpfund  of 
600  grammes  of  fine  silver,      ...    —     0.7204 


Union  double-thaler  i=  3  Austrian  florins 
or  gulden  =  3)^  South  German  gulden 
or  florins, —     1.440t 

NORTH  GERMAN  UNION.  {Principal  State,  Pbussla.) 

Gold  —Union  crown  and  half  crown.    {See 
Germany.) 

Silver —Union  (or  vereins)  thaler,  of  30 

silver  groschen, —     0.72W 

Prior  to  the  year  1857,  the  thaler  of  the 
greater  part  of  the  States  now  consti- 
tuting the  North  German  Uuion,  was  of 
the  14-thaler  standard,  14  being  coined 
from  the  Cologne  mark  of  fine  silver,  .    —     0.7220 

South  Germany.    (Bavaria,  Baden,  Ac) 

Gold  — Union  crown  and  half  crown.    {See 

Germany.) 
Silver —Union  (or  vereins)  double  thaler 

=  3V<  South  German  gulden,  legal,        .    —     1-4409 

Union  (or  vereins)  thaler  ==  \%  South  Ger- 
man gulden, =•     0.7205 

Gulden  or  florin  of  South  Germany  of  60 
kreutzer,  b2%  to  1  munzpfund  of  fine 
silver.  Convention  of  1857.  This  gulden 
is  the  unit  of  account,  but  is  not  yet 
coined,  legal, =-     0.4117 

Former  gulden  of  South  Germany  {2^)4  to 
the  Cologne  mark  of  fine  silver,  prior  to 
1857),  legal,  —     0.4126 

GREECE. 
French  system  of  weights  and  measures  with  Greek 

nomenclature. 
Gold.— 20  drachma  or  gold  drachma  (very 
rare),  legal 


20  drachma,  trial  by  U.  S.  mint. 
Silver.— 1  drachme,  legal,    . 
6  drachma,  legal,  .... 
1  phoenix,  legal,    .... 


GUATEMALA.   See  Central  America. 


3.4554 
3.4419 
0.1761 
0.8808 
0.1742 


GUIANA. 
British,  French,  and  the  Netherlands'  currency. 


-=     0.2708 


2.2715 
0.2972 


The  silver  guilder  (of  1809)  of  the  Nether- 
lands prevailing,  legal,        .... 

HAMBURG  (North  Germany). 
Gold.— Ducat,  legal,       .... 
Silver. — Marco  courant,  legal,     . 
Marco  courant,  U.  S.  Custom-house  valu 

ation, 

Marco  banco  (unit  of  account,  not  coined), 
By  U.  S.  law  of  3d  March,  1843, . 

HANOVER.    Now  part  of  Prussia.    {See  Germany.) 

Former   Gold.— Louis  d'or   or   Wilhelm 

d'or,  or  pistole,  legal,        .        .        .        .    =     3.9598 

Former    Silver.  —  (Before    1854.)     Zwei 

thaler  (double  thaler  piece),  legal,        .    «=     1.4409 
Courant  thaler  (=  24  gute  groschen,  1834), 
legal, -=     0.722 


0.28 

0.3042 

0.35 


HESSE  DARMSTADT  (South  Germany). 


Former  Gold.— 10-gulden  piece,  legal, 
Karolin, 

Former  Silver.— As  in  Baden. 
2-gulden  piece  of  241^  gulden  standard 
■      11, 


(prior  to  1857),  legal 
HESSE  CASSEL. 


4.0371 
4.9920 


=     0.8225 


Now  part  of  Prussia. 


Former  Gold.— Pistole,  or  Wilhelm  d'or 

=  5  thaler,  legal, 

New  pistole,  or  Frederich  Wilhelm  d'or, 
legal, 

Former  Silver.— As  in  Hesse  Darmstadt. 

INDIA,  EAST. 

Gold.— Mohur  (law  of  1835),  legal, 

Mohur,  of  Madras,  legal,     .... 

Mohur,  of  Bombay,  legal,    .... 

Mohur  of  Netherlands'  Possession  (gold 

rupee,)  legal, 


3.9822 
4.009 


7.1059 
7.0696 
7.1061 


—     7.832: 


42 


TABLE  OF  YALUES,  ETC.,  OF  FOREIGN  COINS. 


star-pagoda,  of  Madras,  legal, 


.    —     1.9102 


Moon-pagoda  of  Pondicherry  (Frencli), 

legal —     1.6015 

Silver. — Company  rupee,  legal,  .       .       .    -=  0.46217 

Star  pagoda  of  Madras  (by  U.  S.  law  of  2d 
March,  1801), —     1.84 

Rupee  of  Company  (by  U.  S.  law  of  3d 
March,  1843) —     0.445 

ITALY. 
French  monetary  system  adopted  1865. 

Gold.— New  20  lire  (francs),  legal,       .        .  =-     3.8591 

New  20  lire,  trial  by  U.  S.  mint,         .        .  =     3.8426 

Silver.— Lira,  by  U.  S.  law  of  1846,     .       .  —    0,186 
Former  Gold. — More  or  less  met  with,  in 
circulation,  especially  on  the  Mediterra- 
nean seacoasts  and  in  the  Levant. 
In  Genoa. — Zecchino  (or  sequin)  for  Leyan- 

tine  trade,  legal, •=     2.2906 

DopiaorGenovine(old),  l3gal,  .        .        .  —23.5913 

Dopia  or  Genoviue  (new;,  legal,        .        .  =  14.9082 
In  Lombardy ;  Venice,  Milan,  and  Mantua. 

Sovrano,  legal, =     6.778 

Sovrano,  trial  by  foreign  mint, .        .        .  ==     6.7102 

Zecchino  (sequin),  trial  by  French  mint, .  ^==,     2.2704 

In  Modena.— 20  lire  (20  francs),  legal,  .        .  =     3.8591 
In  Naples  and  Sicily. — Oncette  =  3  ducati 

di  regno,  legal, =     2.5067 

1  oncie  (and  multiples  for  Sicily),  legal,    .  =.     2.5599 

1  oncie,  by  U.  S.  Law  of  22d  May,  1846,    .  =     2.40 

In  Parma— 20  lire, =     3.8591 

1  pistole  (also  pieces  of  2, 4,  and  8  pistoles, 

m  proportion),  legal,        .        .        .        .  =     4  2676 

1  ducato  or  zecchino, =     22691 

In  Sardinia. — Doppie  =  20  lire  nuove,  .       .  =     3  8591 

Carlini  (Piedmont,  1786) =  27  4542 

Carlini  (Sardinia,  1773),       .      ^       .       .  =     9.4856 
Former  Silver— in  Genoa— Livre  (U.  S. 

Custom-house  valuation),        .        .       .  =     0.21 

Lombardy  and  Mantua.— Scudo  nuove,  legal,  =     1.0109 

Scudo  Cisalpine,  legal,         .        .        .        .  =     0.8971 
Filippi  (Milan,  1786)  =  7)4  lire  correnti  = 

221^  lire  de  Mantua,  legal,       .       .       .  -=     1.1408 
Croisat,  or  scudo  della  croce  (of  the  Vene- 
tian Republic),  legal =     1  2839 

Lira,  by  U.  S  law  of  22d  May,  1846,  .        .  =     0.16 

Lucca. — 5  lire  nuove  Lucchesi  (of  1840),  legal  —     0.7221 
afodena.— Scudo  (Modenese)  =  15  lire  Mo- 

denesi,  legal,      ....•.-=.     0-8055 
Naples  and  Sicily  — Ducato  del  regno  =  10 

carlini  (1818),  legal, -.     0.8265 

Ducato  del  regno,  by  U.  S  law  of  22d  May, 

1846, ^'  _     0.80 

Scudo  or  piaster  =  12  carlini  (since  1818), 

„  legal, =.     0.992 

Scudo  or  piaster,  trial  by  U.  S.  mint,        .  =     0.9437 
Scudo  =  12  Sicilian   tari   (Sicily,    1785), 

legal, =.     0  9833 

Parma.— Ducato  (till  1815),  legal,  .        .        .  =.     0.9933 
&trrft»ia.— Scudo  — =  6  lire  Piedmontese  (until 

1800),  legal «.     1.3689 

Scudo  =  2]4  lire  of  Sardinia  (scutcheon 

dollar.  1773),  legal, _=.     0.9091 

Tuscany.— T)Qiii  =  10  lire  (until  1844),  legal,  -=     1.6341 
Francescone  =6%  lire  =4  fiorini=10  paoli 

(prior  to  1839),  legal,         .        .        .        .  ^     1.0904 

Tuscan  livra,  by  law  of  22d  May,  1846,     .  =.     0.16 
Fiorino  or  florin  (until  1850)  =»  1%  lire, 

legal, ==     0.2728 

JAPAN. 
Gold  — Kobang,  new,  average  from  $4,446  to     5.793 

—  2  928 

—  0.365 

KEAKOW. 

Formerly  a  free  city;  since  1846  occupied  by  Austria. 

Still  in  uj'*' •  Silver  zloty  (florin),  legal,     .    —  $0.1146 

(LUBECK.    North  Germany.) 

Former  Gold —Species  ducat,  legal,  .       .    mm    2.2710 

Thaler  -=  2}4  mark  cour- 


SiLVER.- Itakane  (according  to  Siebold), 
Itzabu 


Former  Silver. 
ant,  legal, 


—     0.7220 


MALTA. 
Former  coins  (prior  to  1800) : 
Gold.— Doppia  or  pistole  (=  10  scudi)  trial 

by  English  mint ».     4.6513 

Silver.— Oncie  =  2^4  scudi  =  30  tari, .       .    =     1.6»55 

MAURITIUS  ISLAND  (formerly  Isle  pe  Fii4»ce). 

Silver.— (Coined    in    Lordon)  dollar  or 

Spanish  piaster,  legal -»    1.0451 

MEXICO. 

By  law  of  27th  November,  1867,  a  system  of  decimal 

coinage  was  adopted. 

Gold.— Doubloon,  legal,        .       .       .       .  =  15.7471 

Doubloon,  trial  by  U.  S.  mint,  average,    .  =  15  5298 

Doubloon,  trial  by  U.  S  mint,  new,  .       .  =  15.0105 

20  pesos, »=  19.680 

20  pesos,  trial  by  U.  S.  mint,       ...  —  19.64 

Silver.— Dollar,  or  peso  (standard),    .       .  1  0567 

Dollar,  new,  trial  by  U.  S.  mint,        .       .  1.0532 

Dollar,  average,  trial  by  U.  S.  mint,  .        .  »     1.0491 

Peso  of  Maximilian,  trial  by  U.  S.  mint,  —  1.0421 

MOROCCO. 
Gold.— Boutki  or  Bendoki,  legal,         .       .    —     1.9952 
Silver.— Rial  or  real  (of  1776,  very  rare),  .    —    1.0449 

NETHERLANDS  or  HOLLAND. 

Gold  — Gouden  Willem  (golden  William), 

legal, .       .  —  4.0257 

10  guilders,  legal =  4.0145 

10  guilders,  trial  by  U.  S.  mint, .       .       .  =  3  9757 

Ducat, »=  2.2834 

Silver  —Rijksdaalder  =  2^  guilders  (1847), 

legal, =  1.0212 

Guilder  or  florin,  legal,       .  .       .  =  0.4084 

Guilder  by  U.  S  law  of  22d  May,  1846,     .  =.  0.40 

Ryder  (for  Colonial  trade),  legal,       .       .  «  1.31S9 

NORWAY. 
Silver.— Species  (rigs)  daler  ==  6  marks  = 

120  shilling,  legal, «     1.0929 

The  same,  by  law  of  U.  S.,  1846, ...  1.06 

The  same  trial  by  U.  S.  mint,    .       .       .    «=     1.0930 

OLDENBURGH.    (North  Germany.) 
Former  Gold.— Pistole,  legal,     .       .       .    .=    3.9593 

PAPAL  STATES. 
Adopted  the  French  standard  from  January  1st,  1888 ; 
the  monetary  units  of  scudi  and  baiocchi  being  then 
changed  to  lire  (francs)  and  centesimi.   The  French  sub- 
sidiary silver  coins  not  adopted. 
Former  Gold.— 10  scudi  =  10  scudi  Eo- 

mani  of  1853,  legal =     10.470 

Zecchino  (until  1835  of  Rome  and  Bo- 
logna), legal, -=    2.2769 

Former  Silver— Scudo   Romano  =100 

baiocchi  (1835),  legal,        .        .        .        .    =     10465 
Madonna  scudo  (of  Bologna),  legal,  .       .    =     1.0445 

PERSIA. 
Gold.— Toman  (also  }4  toman),  legal, .       .    =     22437 
Silver.— Sahibkiran,  or  sabkran  (of  Mo- 
hammed Shah),  legal,      ...,=-     0.2243 
(Of  various  value  and  weight  under  dif- 
ferent rulers). 

PERU. 
The  French  monetary  system  was  adopted  January 
31,18«3. 

Gold.— 20  sols  =  100  francs,  legal,  .  .  =  19.295.3 
20  sols,  trial  by  U.  S.  mint,  ....=.  19  218 
Old  doubloon,  trial  by  U.  S.  mint,     .       .    =  15  5567 

Silver —1  sol,  legal, =-     0.9726 

1  sol,  trial  by  U.  S.  Mint —     0.9724 

Old  peso  or  dollar,  trial  by  U  S.  mint,     .    «=     1.0497 
Peso  or  dollar  of  1858,  trial  by  U.  S.  mint,    —     0.9389 

POLAND. 
(Divided  between  Austria,  Russia,  and  Prussia.) 
Former  Gold.— Ducat  =  25  zloty,  legal,        —    2.9 
Former  Silver— Zloty  (pieces  of  10,  5, 


and  2  zloty,  or  gulden),  legal. 


-     O.llf 


i 


TABLE  OF  VALUES,  ETC.,  OF  FOREIGN  COINS 


43 


PORTUGAL. 

Gold — Coroa  (crown  =  10,000  reis),  legal,  .  --  5  8257 

Coroa,  trial  by  U.  S.  miut —  6.8066 

Silver —Mil reis,  legal, —  1.0815 

MilreisbyU.S  law  of  3d  March,  1843,     .  —  1.12 
Milreis  (of  Azores),  by  U.  S.  law  of  3d 

March,  1843, —  0.835 

Milreis  (of  Madeira),  by  U.  S.  law  of  3d 

March.  1843, —  1.00 

The  bulk  of  currency  is  in  British  sovereigns 

legalized  at  the  rate  of  4500  reis,    .        .  —  4.8666 

PRUSSIA.   (North  Germany.) 

GoLP.— New  crown  (vereinskrone),  legal,  -=  6.64615 

Former  Friedrich  d'or  =  5  thalers,  legal,  =  4.0096 

Former  ducat,  legal =  2.0048 

Silver.— Thaler  (before  1857),  trial  by  U.  S. 

miut, —  0.7214 

Thaler,  by  U.S.  law  of  22d  May,  1846,      .  =  0  69 

New  thaler,  trial  by  U.  S.  mint,         .       .  =  0.7214 

New  thaler,  legal, —  0.7204 


ROME. 

Gold.— New  piece  of  2]/^  scudi,  trial  by  U.  S. 

mint, =     2.6047 

Silver. — New  scudo,  trial  by  U.  S.  mint,   .    —     1.0455 

RUSSIA. 

Gold.— Half  imperial,  of  5  roubles,  legal,    .    =-     8  9869 
Half  imperial,  trial  by  U.  S.  mint,     .        .    ==     3.9764 

Silver.— Rouble  =  100  copecks  (kopieyk), 

legal, =     07779 

Rouble,  by  U.  Slaw  of  22d  May,  1846,      .    =     0.75 
(Roubles  before  the  year  1800  were  usually 

of  greater  value.) 

SAXONY.    (North  Germany.) 

Former  Gold.— Double  August  d'or,  legal  ==  8.0179 

August  d'or,  legal, -=  4.0098 

Former    Silver.— Species    thaler    =  24 

gute  groschen  =  1%  thaler,  legal,         .  —  1.091 

SOUTH  AMERICA. 

Argentine  Confedsration. 

Gold.— Onza  (1813  to  1832),  trial  by  U.  S. 

mint, =  15.5146 

Onza  (1828  to  1832),  trial  by  U.  S.  mint,     *=  14.6579 

BOUYIA. 

Gold.— Onza  or  doubloon  (1827  to  1836), 
legal, 

Onza,  trial  by  U.  S.  mint, 
Silver.— Peso  (dollar),  trial  by  U.S.  mint. 

Half  peso,  trial  by  U.  S.  miut, 


15.6018 

15.5924 

0.7826 

0.3874 


Chili. 

Gold.— Condor,  legal, 

Venezuela. 
(mone    de    macuquina), 


—    9.1225 


&LVER.— Pezo 
legal. 


—    0.7836 


Chili. 
Bllveb. — Pezo  =  6  francs,  legal, 
SPAIN. 


Gold. — Doubloon  of  10  escudos  or  crowns, 
legal, 

The  same,  by  trial  at  U.  S.  mint,    . 

Doubloon  of  4  escudos,  legal,  . 

Doubloon  of  2  escudos,  legal,  . 

Doubloon  de  Isabel,  legal, 

Former  quad  ruple  (4  pistoles,  onza  de 
oro),  legal 


0.9648 


—  5.1678 

—  4.9639 
=  2.0038 
■=•  1.0019 

—  4.9861 

—  16.11M 


Silver— Duro,  or  peso,  legal,    .       .       .  -»  10100 

Escudo  (10  reals),  legal,     ....  —  0504971 

Peseta,  legal, —  0  2526 

Media,  legal -=  0.1262 

Real,  legal, =  0  0631 

Real  de  plata  (Mexicana),  legal,     .        .  —  0.12fiO 
Real  de  plata,  by  U.  S.  law  of  2a  March, 

1799, —  0.10 

Real  de  vellon,  legal,        ....•=  0.0614 
Real  de  vellon,  by  U.  S  law  of  Sd  March, 

1799, —  0.05 

SWEDEN. 

Gold. — 1  duoat  (also  double  and  quadrupl e 

ducat),  legal, —  2  2605 

Ducat,  trial  by  U  S  mint,        .        .        .  =.  2.2564 
Silver.— 1  riksdaler   ryka   mint  =  100 

ore,  legal, 0.2758 

1  riksdaler  silfver,  legal,  .        .        .        .  =  1.1028 
4  riksdaler  ryks  mint  =  1  ryksdaler  sylfver. 


(Also  coins  of 


To' 


%,  1, 2,  and  4  ryksdaler  sylfver^ 


SWITZERLAND. 


=    0.193 
•~    0.186 


Gold  and  silver  as  in  France. 
1  franc  ==  100  rappen,  legal,     . 
1  franc,  by  U.  S.  law, 

TRIPOLIS. 

Silver. — Gersh  orgurush  (pi  )=  100  para, 

legal, =    01046 

Gersh  (under  Mahmud  II,  1808),  legal,  .    =«    0.1866 

TUNIS. 

Gold.— New  25  piasters,  trial  by  U.S.  mint,  =  2.9954 

Mahbub(zecchino),  from  $1.2534  to        .  =  15003 

Silver. — 5  piaster,  trial  by  U.  S.  mint,     .  =  0.6185 

Piaster,  trial  by  U.  S.  mint,     .       .       .  =  0.125 

TURKEY. 

Gold.— Piece  of  100  piaster  (juslik),  legal,  —    4.393 

Piaster,  trial  by  U  S.  mint,      ...  —    4.3693 
Piece  of  50  piaster  in  proportion. 

Silver.— Piaster  (also  in  pieces  of  2, 5, 10, 

and  20  piasters)  =  100  aspers,  legal,    .  =•    0.04325 
The  same,  at  Custom-house  valuation,  .  0  05 

20  piasters  (gersh),  trial  by  U.  S  mint, .  =-    0.8609 

UNITED  STATES  OF  AMERICA. 

Gold— Dollar,  legal  tender  in  all  amounts,    ==    1.0000 

Pieces  of  20  (double  eagle),  10  (eagle),  5 
(half  eagle),  2>^,  and  3  dollar  pieces  in 
proportion. 
Silver.— Dollar,    legal    tender    in    all 

amounts -=-    1.000 

The  intrinsic  value,  in  U.  S.  gold  of  the 
silver  dollar,  assuming  gold  to  be  worth 
15%  times  silver,  is        .... 

The  half  dullar,  subsidiary  and  legal  ten- 
der in  payment  of  sums  not  exceeding 
$5.00  in  any  one  payment,  has  an  in- 
trinsic gold  value  of      ...        .  0.4840 

Quarter  dollar,  dime,  half  dime,  and  3 
cent  piece  in  proportion. 

UNITED  STATES  OF  COLOMBIA.    (New  Granada.^ 

Gold. — Condor  =  10  pesos,  legal,  .  .  —  9.6476 
Condor,  trial  by  U  S.  mint,  .  .  .  -=  9.6751 
Old  doubloon  (Bogota),  legal,  .  .  .  «.  15.6106 
Old  doubloon  (Popayan),  legal,       .       .    —  15.3775 

Silver.— Pesos  (25  grammes),  legal, .  .  «=  0  9726 
Pesos,  trial  by  U.  S.  mint,  .  .  .  =—  0  9G92 
(The  condor  and  pesos  are  the  same  respectively  m 

the  French  50-franc  gold  and  5-franc  silver  piece.) 

WiJRTEMBERG.    (South  Germany.) 
FormerGold. — Fredericd'or==llgulden    ■=    4.5410 
Former  Silver —2  gulden  piece  of  the 

24>^  gulden  standard,    .  .  "^    3.8252 


44 


UNITED  STATES  WEIGHTS  AND  MEASURES. 


WEIGHTS  AND  MEASURES  OF  THE  UNITED  STATES. 


Standard  Units. 


Standard  of  Length. — The  actual  standard  of  length  of 
Tao  United  States,  is  a  brass  scale  of  eighty-two  inches 
In  leuorth,  prepared  for  the  survey  of  the  coast  of  the 
United  States,  by  Troughton,  of  London,  and  now  in 
the  possession  of  the  United  States  Treasury  Depart- 
ment, and  deposited  at  the  office  of  Weights  and  Meas- 
ures. The  yard  measure  is  between  the  twenty-seventh 
and  the  sixty-third  inches  of  the  scale.  ThQ  temperature 
at  which  this  scale  was  designed  to  be  standard,  and  at 
which  it  is  so  used  in  conducting  the  operations  of  the 
United  States  Coast  Survey,  is  62°  Fahrenheit.  Late 
comparisons  show  that  on  the  United  States  standard 
scale  at  62^  Fahrenheit,  the  yard  is  in  excess  of  the 
British  standard  by  0.00087  inch.  According  to  a  report 
made  as  Chairman  of  the  Committee  of  Weights  and 
Measures,  by  Professor  A.  D.  Bache,  late  Superintendent 
of  the  United  States  Coast  Survey,  in  18fi0,  before  the 
American  Association  for  the  Advancement  of  Science, 
"the  standard  temperature  of  the  United  States  yard 
has  never  been  authoritatively  here  fixed." 

The  unit  of  length— the  yard —is  derived  from  ancient 
arbitrary  standards  in  England.  Its  thirty-sixth  part — 
the  inch— is  said  to  be  contained  39.13929  times  in  the 
length  of  the  pendulum  that,  in  a  vacuum  and  at  the 
level  of  mid-tide,  under  the  latitude  of  London,  vibrates 
Bcconds  of  mean  time. 

Comparison  of  the  Common  with  the  Metric  Standards 
of  iyenr//A.— According  to  Hassler,  the  meter  contains 
39.38091714  of  the  inch  divisions  of  the  Troughton  scale 
at  32°  Fahrenheit;  and,  consequently,  making  due  al- 
lowance for  the  expansion  by  heat  of  the  metal  scale, 
39.36850154  of  these  inch-divisions,  when  the  bar  is  at 
62°  Fahrenheit.  The  number  of  imperial  inches  in  the 
meter,  according  to  Kater,  and  adopted  in  the  late  Act 
of  Parliament,  which  rendered  the  use  of  the  metric 
system  permissible  in  Great  Britain,  is  39.37079.  The 
number  of  United  States  inches  in  the  meter,  according 
to  the  Act  of  Congress  of  1866,  authorizing  the  use  of 
the  metric  system  of  weights  and  measures  in  the  United 
States,  is  39.37. 

Standard  of  Weight. — The  weights  of  the  United  States 
are  designed  to  be  identical  with  those  of  England.  The 
standard  of  weight  is  the  troy  pound,  copied  in  1827,  by 
Captain  Kater,  from  the  imperial  troy  pound  of  Eng- 
land, for  the  use  of  the  mint  of  the  United  States,  and 
there  deposited.  This  pound  is  standard  when  in  air 
in  which  the  mercury  stands  at  30  inches  in  a  barome- 
ter, and  at  62  decrees  in  the  Fahrenheit  thermometer. 
The  pound  troy  is  assumed  to  contain  5760 grains;  the 
commercial  or  avoirdupois  pound,  contains  7000  of  these 
grains. 

Standards  of  Volume. — The  standard  of  liquid  measure 
is  the5'a//o»;  of  dry  measure,  the  bushel  The  former 
is  almost  exactly  equivalent  to  a  cylinder  7  inches  in 
internal  diameter,  and  6  inches  in  height;  the  latter  to 
a  cylinder  of  18.5  inches  internal  diameter,  and  8  inches 
in  height,  and  when  heaped  the  cone  must  not  be  less 
than  6  inches  high,  containing  for  a  true  cone,  2747.715 
cubic  inches. 

The  gallon,  if  filled  with  distilled  water  at  the  temper- 
ature of  its  maximum  density  (say  39.83°  Fahrenheit, 
as  determined  by  Mr,  Hassler),  contains,  according  to 
the  official  report,  at  that  temperature,  if  weighed  in 
air  in  which  the  barometer  is  30  inches  at  62°  Fahren- 
heit, 68,372.2  standard  grains  (8.3389  pounds  avoirdu- 
pf»is).  The  bushel  is  a  measure  containing  543,391.89 
standard  grains  (77.6274  pounds  avoirdupois)  of  distilled 
water  at  the  temperature  of  maximum  density,  and 
barometer  at  30  inches  at  62°  Fahrenheit. 

According  to  Mr.  Hassler's  comparisons,  the  weight 
of  a  cubic  foot  of  water  at  its  maximum  density,  the 
barometer  being  30  inches  at  62°  Fahrenheit,  is  998.068 
ounces  avoirdupois;  the  weight  of  a  cubic  inch  of  such 
water  being  252.6937  grains.  The  United  States  gal- 
lon is  thus  the  old.  wine  gallon  of  231  inches,  nearly  ; 
and  the  United  States  bushel,  the  Winchester  bushel  of 
2150.42  cubic  inches,  nearly. 

The  British  standard  measure  of  volume,  by  Act  of 
1824,  is  the  imperial  gallon,  containing,  when  weighed 
In  air,  both  air  and  water  being  at  the  temperature  of 
62°  Fahrenheit,  and  the  barometer  at  30  inches,  10 
pounds  avoi.-dupois.  The  cubic  inch  of  distilled  water 
(temperature  62°,  barometer  30  inches),  is  declared  to 
contain  252.458  grains;  hence  the  imperial  standard 
ga  Ion  contains  277.274  cubic  inches.     The  imperial 


bushel,  of  8  imperial  gallons,  contains  2218.192  cubic 
inches.  Its  dimensions  are  i9.5  inches  outside  diameter, 
8.5  inside  diameter,  18.25  depth,  and  6  inches  height  of 
cone  for  heaped  measure;  the  contents  of  the  heaped 
bushel  being  2815.488  cubic  inches. 

The  United  States  standard  gallon  is  to  the  imperial 
standard  gallon,  nearly,  as  to  5  to  6 ;  the  United  Statea 
standard  bushel  is  to  the  imperial  standard  bushel, 
nearly,  as  32  to  33. 

Metric  System. 

Metric  System  of  Weights  and  Measures  Permissible. — 
By  an  Act  of  Congress  approved  in  July,  1866  (ante. 
Part  III,  p.  31),  the  use  of  the  weights  and  measures  or 
the  metric  system  is  made  permissible ;  and  contract* 
are  declared  not  to  be  invalid  because  the  weights  and 
measures  expressed  or  referred  to  therein  are  weights 
and  measures  of  that  system. 

The  following  tables  of  equivalents  are  also  therein 
recognized  in  the  construction  of  contracts  and  in  all 
legal  proceedings. 

Measures  of  Length. 

0.001  meter  =  1  millimeter    =»  0.0394  inches. 

0.01    meter  =  1  centimeter    =  0.3937  inches. 

0.1      meter  =  1  decimeter      =  3.937  inches. 

1  meter        «=  1  meter  =         39.37  inches. 

10  meters      «=  1  dekameter    =■       393.7  inches. 
100  meters      -=  1  hectometer    -=       328  tV  feet. 
1,000  meters       -  1  kilometer     =  {  ^'^^^^^^^^^^^ 
10,000  meters      -  1  myriameter  =  {  ^^^'^Jfg^^iea. 
Measures  of  Surface. 

1  square  meter   =  1  centare  =  1550  square  inches 
100  square  meters  =  1  are  =  119.6  square  yards. 

10,000  square  metres  =  1  hectare  =  2.471  acres. 

Measures  of  Volume. 

Cubic  Measure. 

1  cubic  centimeter  «=  1  milliliter  =  0.001  liter. 

10  cubic  centimeters  =  1  centiliter  =  0.01    liter. 

0.1  cubic  decimeter  =  1  deciliter  =■  0.1     liter. 

1  cubic  decimeter    =  1  liter  °=  1  liter. 

10  cubic  decimeters  =  1  dekaliter  =  10  liters. 

0.1  cubic  meter        =  1  hectoliter  =  100  liters. 

1  cubic  meter    >=  1  kiloliter,  or  stere  =  1000  liters. 

Dry  Measure. 

1  milliliter *=  0.061  cubic  inch. 

1  centiliter =  0.6102  cubic  inch. 

1  deciliter •=  6.1022  cubic  inches. 

1  liter =  0.908  quart. 

1  dekaliter =  9.08  quarts. 

1  hectoliter «=  2  bushels  and  3.35  pecks. 

1  kiloliter,  or  stere,  .    .    =  1.308  cubic  yards. 
Liquid  Measure. 

1  milliliter •=      0.27  fluid  drachm. 

1  centiliter =      0.338  fluid  oz. 

1  deciliter •=      0845  gill. 

1  liter =      1.0567  quarts. 

1  dekaliter =      2.6417  gallons. 

1  hectoliter "=    26.417  gallons. 

1  kiloliter,  or  stere,  ...    —    264.17  gallons. 

Weights. 

1  cubic  millimeter*  =  1  milligramme  =  0.001  gramme 
10  cubic  millimeters  — =1  ceutigrarame  =0.01  gramme 
100  cubic  millimeters  =  1  decigramme  =0.1  gramme 
1  cubic  centimeter     =1  gramme  =        1  gramme 

10  cubic  centimeters  =  1  dekagramme  =  10  grammes 
1  deciliter   .    .    .    .  =  1  hectogramme  =  100  grammes 

inter  .  .  --{^^S."''"'}=-  l.OOOgramme. 
10  liters  .  .  =  1  myriagramme  •»-  10,000  grammes 
1  hectoliter     -=  1  quintal  =     100,000  grammes 

1  cubic  meter  »=  ■[  ^  ^nnelu?"^ }     "^  1,000,000  grammes 
*  Of  water  at  maximum  density. 


\ 


UNITED  STATES  WEIGHTS  AND  MEASURES. 


45 


1  milligramme —       0.0154  grain  avdp. 

1  centigramme »       0.1543  grain  avdp. 

1  decigramme »        1.5432  grains  avdp. 

1  gramme —      15,432  grains  avdp. 

1  dekagramme —       0.3527  ounce  av<lp. 

1  hectogramme =.       3.5274  ounces  avdp. 

1  kilogramme  or  kilo  .    .    .    =       2.204G  tbs.  avdp. 

1  myriagramme -=      22.046  lbs  avdp. 

1  quintal >=    220  46  lbs.  avdp. 

1  millier  or  tonneau    .    .    .    •=  2204.6  ft>s.  avdp. 

Metric  iSlandards  to  be  furnished  each  State. — By  a  joint 
Congressionalresolutionof  the  same  date,  the  Secretary 
of  the  Treasury  was  "authorized  and  directed  "  to  fur- 
nish to  each  State,  "onesetof  the  standard  weights  and 
measures  of  the  metric  system." 

Metric  Postal  Balances  to  be  furnished  certain  Posi- 
offlces. — By  anotheractof  the  same  date,  the  Postmaster- 
General  was  "  authorized  and  directed  to  furnish  to  the 
post-oifices  exchanging  mails  with  foreign  countries, 
and  to  such  other  officers  as  he  shall  think  expedient, 
postal  balances  denominated  in  grammes  of  the  metric 
system ;  and  until  otherwise  provided  by  law,  one 
half  ounce  avoirdupois  shall  be  deemed  and  taken  for 
postal  purposes  as  the  equivalent  of  fifteen  grammes  of 
the  metric  w^eights,  and  so  adopted  in  progression  ;  and 
the  rates  of  postage  shall  be  applied  accordingly." 

It  will  be  seen  on  reference  to  the  tables  above  given, 
that  one-half  ounce  avoirdupois  is  actually  equal  to 
about  14.176  grammes  instead  of  fifteen  grammes. 

Length  of  the  Meter.— The  meter  was  designed  to  be  the 
ten-millionth  part  (t5TJ^V(TTT5)  ^^  ^^^  earth's  meridian 
passing  through  Dunkirk  and  Formentera.*  Later  in- 
vestigations, however,  based  on  additional  measures  of 
meridional  arcs  in  other  parts  of  the  world,  have  shown 
that  the  meter  sensibly  exceeds  such  ten-millionth  part 
of  the  quadrant— the  excess  being  equal  (as  is  stated  by 
Sir  John  Herschel)  to  about  one  part  in  6400. 

Weights  in  Common  Usb. 

Avoirdupois  Weight. 

16  drams =        1  ounce,  oz. 

16  ounces =         1  pound,  lb. 

28  tbs =-         1  quarter,  qr. 

4qrs =         1  hundredweight,  ctr<. 

20  cwt =     1  ton. 

100  ft)8 -=        1  cental. 

175  troy  lbs =     144  pounds  avoirdupois. 

1  lb.  troy     ....»==  6760  grains. 

1  ft),  avdp =  7000  grains. 

This  weight  is  applied  to  all  coarse  articles,  such  as 
hay,  meat,  fish,  potash,  groceries,  hemp,  flax,  butter, 
cheese,  «S;c..  and  all  metals,  except  gold  and  silver.  Gross 
weight  is  the  weight  of  goods  with  the  boxes,  casks,  or 
bags  which  contain  them.  Net  weight  is  the  weight  of 
the  goods  only,  l-ormerly  the  usual  custom  was  to 
allow  112  pounds  for  a  hundredweight,  and  28  pounds 
for  a  quarter;  but  this  practice  has  very  nearly  pa.ssed 
away.  In  buying  and  selling  all  articles  of  commerce 
estimated  by  weight,  the  laws  of  most  of  the  States,  as 
well  as  general  usage,  call  100  pounds  a  hundred  weight, 
and  25  pounds  a  quarter.  The  custom-house,  however, 
continues  the  old  usage. 

Troy  Weight 
24  grains,  gr^     .    .    .    =    1  pennyweight,  dwt. 

20  dwt —    1  ounce,  oz. 

12  oz =    1  pound,  lb. 

Gold,  silver,  and  jewels  are  weighed  by  this  weight. 
Apothecaries'  Weight. 

20  grains =    1  scruple,  9 

39 —    1  dram,     5 

85 =    1  ounce,     5 

12  5 -=    1  pound,  ft 

This  weight  is  used  by  apothecaries  and  physicians  in 

*  Sir  John  Herschel  has  called  attention  to  the  re- 
markable fact,  not  generally  known,  that  the  earth's 
polar  semi-axis  contains  almost  precisely  1001  millions 
of  English  quarter  inches:  and  recommends  the  aug- 
mentation of  the  existing  English  measures  of  length 
hy  their  one  thousandth  aliquot  part;  the  augmented 
measures  to  be  designated  '•geometrical  measures." 

Thu3  augraerted,  a  cubic  double  foot  (or  a  cube,  the 
•ides  of  which  are  each  twenty-four  "geometrical" 
Inches),  will  contain  almost  exactly  1000  half  pounds 
avoirdupois  (more  exactly  1000.131),  of  distilled  water 
at  its  temperature  of  maximum  density ;  and  a  square 
the  side  of  which  measures  10,000  of  the  new  (or  geo- 
metrical) quarter-inches,  will  contain  almost  precisely 
one  acre  (more  exactly  0.9984  acre).  These  close  ap- 
proximations to  integral  ratios,  show  that  the  familiar 
units  of  measure  and  weight  may  be  very  nearly  pre- 
lerved  in  a  decimal  sj  ste  m  based  upon  a  natural  unit. 


compottTK/m^ medicines;  but  drugs  and  medicines  tn 
bought  and  sold  by  avoirdupois  weight.  The  pv>'n4  and 
ounce  in  this  weight  are  the  same  as  the  troy  pound  and 
ounce. 

Measures  in  Common  Use. 

Long  Measure. 

3  barleycorns    ...    —  1  inch,  in. 

12  lines -=  1  inch. 

12  inches =  1  toot.  ft. 

3  feet -=  1  yard,  yd. 

5 V^  yards -»  1  rod,  perch,  or  pole. 

40  rods  or  perches  .    .    "-  1  furlong, /wr. 

8  furlongs     ....■*■  1  mile,  m. 
6  feet «-  1  fathom. 

3  miles -=1  league,  lea. 

60  naut.  or  geog.  miles  -=    1  degree,  deg.  or  °. 

69).^,  statute  miles  .    .  "=    1  equatorial  deg.  nearly. 

3  inches =    1  palm. 

4  inches "=1  hand  (horse  measure). 

9  inches •=    1  span. 

18  inches =    1  cubit  (Scripture). 

Long  Measure  is  used  in  measuring  distances,  whers 
length  only  is  considered. 

Square  Measure. 
144  sq.  inches  .    .    =    1  square  foot. 
9  sq.  feet   .    .    .    =    1  square  yard. 

^2^  sq.-  f^et^'.  °'  I  =  ■  1  «1"*^«  '^'  P««=^'  <>'  P<>»«- 
40  sq.  rods     .    .    =    1  rood. 
4  roods  or    .    . )         ., 
160  sq.  rods.    .    .J         ■»  acre. 
640  acres  .    .    .    .    =    1  square  mile. 
Square  Mea.mre  is  used  in  measuring  surfaces,  as  land, 
flooring,  plastering,  &c. 

Cubic  Measure. 
1728  cubic  inches  .    .    .    .    =    1  cubic  foot. 

27  cubic  feet =    1  cubic  yard. 

40  feet  of  round  or  )         ,  x^„ ,,„j 

60  feet  of  hewn  timber  .  j  ^    ^  *«°'  «^  ^«*^- 

42  cubic  feet =    1  ton  of  shipping. 

16  cubic  feet _|lfoot^of  wood,or  acoid 

8  cord  feet  or  )  _    ,  .^. 

128  cubic  feet     S      '    '    '  ^  cora. 

Cubic  Measure  is  used  in  measuring  solid  bodies,  hav- 
ing length,  breadth,  and  thickness ;  as  timber,  stone,  boxes 
of  goods,  the  capacity  of  rooms,  ships,  &c. 

Cloth  Measure. 

2%  inches =  1  nail,  no, 

4  nails =  1  quarter,  qr. 

4  quarters =  lyaid,  j^d. 

3  quarters =    1  ell  Flemish. 

5  quarters =    1  ell  English. 

6  quarters =    1  ell  French. 

37.2  inches =    1  ell  Scotch. 

This  measure  is  used  in  buying  and  selling  cloth,  rib- 
bons, &c. 

Wine  Measure. 

4  gills —    lpint,p<. 

2  piuts -=1  quart,  qt. 

4  quarts -=    1  gallon,  gal. 

42  gallons -=1  tierce. 

IJ^  tierce,  or  63  gal =    1  hogshead,  AW. 

ik  hogshead,  or  84  gal.  .    .    .    =    1  puncheon. 
13^  puncheon,  or  126  gal.    .    .    =    1  pipe. 

2  pipes =■    1  tun. 

231  cubic  inches -=    1  gallon. 

10  gallons •=    1  anker. 

18  gallons -=    1  runlet. 

31^  gallons -=    1  barrel. 

Wine,  spirits,  cider,  vinegar,  oil,  honey,  Ac  ,  are  niea»* 
ured  and  sold  by  this  measure.    In  London  the  gill  is 
usually  called  a  quartern;  but  in  the  North  of  England 
it  is  a  noggin,  and  a  half  pint  is  termed  a  gill. 
Ale  and  Beer  Measure. 

2  pints -=1  quart. 

4  quarts -=    1  gallon. 

9  gallons -=    Ifiikin. 

2  firkins    ....    —    18  gal.    —    1  kilderkin. 
2  kilderkins.    .    .    —    36  gal.    —    1  barrel. 
1V<  barrel     .    .    .    '-    64  gal.    —    1  hogshead. 
V/s  hogshead,   .    .    —    72  gal.    —    1  puncheon. 
l]/2  puncheon    .    .    —  108  gal.    —    1  butt. 
The  Ale  gallon  contains  282  cubic  inches.   In  some  of 
the  New  England  States,  the  barrel  for  cider  and  beet 
is  legally  fixed  at  32  gallons.    In  other  Sutes  it  is  of 
difl'erept  capacity. 


46 


UNITED  STATES  WEIGHTS  AND  MEASURES. 


Apothecaries^  Measure. 
6Cf  minims  (or  drops),!!!  .    .    .    =    1  fluid  drachm,  f  5 

8  fluid  drachms =    1  fluid  ounce,  f  5 

16  fluid  ounces =    1  pint  (octoriws),  0. 

8  pints =    1  gallon  {congim). 

Dry  Measure. 

2  pints =  1  quart,  qt. 

4  quarts =  1  gallon,  gal. 

2  gallons =  1  peck,  pk. 

4  pecks =  1  bushel,  bu. 

86  bushels =  1  chaldron,  ch. 

4  bushels  (in  England)     .    .    .  =  1  coom. 

2  cooms      "         "  .    .    .    =    1  quarter. 

5  quarters "         "  .    .    .    =    1  wey. 
2  weys        "          "  .    .    .    =    1  last. 

A  gallon,  dry  measure,  contains  268  4-5  cubic  inches. 
This  measure  applies  to  all  goods  that  are  not  liquid 
and  are  sold  by  measure,  as  corn,  fruit,  salt,  coal,  &c. 

Shipping  Admeasurement. 
Register  Ton. — For  Register  Tonnage,  or  for  meas- 
urement of  the  entire  internal  capacity  of  a  vessel: 
100  cubic  feet  =  1  register  ton. 
This  number  is  arbitrarily  assumed  to  facilitate  com- 
putation. 
Shipping  Ton. — For  the  measurement  of  cargo: 
(=    1  U.  S.  shipping  ton. 
40  cubic  feet  .    .    .  -(  =  '  31.16  imperial  bushels. 
(^=    32.143  U.  S.  bushels. 
(  =    1  British  shipping  ton. 
42  cubic  feet  ...-{=    32.719  imperial  bushels, 

t=    33.75  U.  S.  bushels. 
350  cubic  feet  ...      "=1  keel. 
1  U.  S.  (or  Winchester)  bushel  =  2150.42  cubic  inches. 
■I  -^   „  •„!  v.„oi,^i  J  =  2218.192  cubic  inches, 

limpenal  bushel.    .    .  |  =  i.03i5157  U.  S.  bushel. 

I    =  8  imperial  bushels. 
1  Fn^lish  nuarter  J    =  8^  U.  S.  bu.  (nearly). 

1  ij^ngusn  quarter  .  .  •  -^  _  17745.54  cubic  inches. 
[  =  10.2694  cubic  feet. 
A  shipping  ton  (U.  S.)  of  40  cubic  feet  equals  three  and 
nine-tenths  (3.895)  English  quarters  of  8  imperial  (or  8^ 
XJ.  S.)  bushels  each.  A  shipping  ton  (British)  of  42  cubic 
feet,  equals /owr  and  one-tenth  (4.09)  English  quarters.  A 
shipping  ton  6f  41  (or  more  exactly  40.9776)  cubic  feet, 
would  equal  exactly /owr  English  quarters;  i.  e.,  32  im- 
perial bushels,  or  33  United  States  bushels. 

Wheat  a  Standard  of  Volume  and  Weight. — 
Wheat  is  a  standard  alike  for  the  volume  and  weight  of 
cargoes.  When  in  bulk  on  board  ship,  this  commodity 
occupies  about  fifteen  per  cent,  less  space  than  when 
filled  into  measures  of  capacity  in  the  customary  way. 
So  compressed,  a  ton  of  2240  pounds  occupies  about  40 
cubic  feet. 

Measurement  Cargo.— The  capacity  of  a  vessel  for 
cargo,  on  voyages  of  average  length,  is  usually  esti- 
mated at  from  20  to  25  per  cent,  less  than  her  Register 
Tonnage,  or  entire  internal  capacity.  This  net  space, 
in  cubic  feet,  divided  by  40,  gives,  in  shipping  tons  of 
40  cubic  feet  each,  her  "  Measurement  Cargo,"  so  called, 
or  her  net  carrying  capacity,  in  shipping  tons.  Her 
measurement  cargo  is,  therefore,  from  Ij^to  2  times  the 
number  of  register  tons,  of  100  cubic  feet  each,  in  her 
Register  Tonnage. 

Dead  Weight  Cargo.— The  "  Dead  Weight  Cargo  " 
of  a  vessel,  or  the  net  weight  in  tons,  of  the  cargo 
which  the  vessel  can  safely  carry  on  voyages  of  average 
length,  is  approximately  ascertained  by  dividing  the 
entire  internal  capacity  of  the  vessel  in  cubic  feet  by  63, 
and  deducting  from  the  gross  result  one-fourteenth  (or 
about  7  per  cent.)  for  the  weights  of  water,  provisions, 
crew,  and  their  luggage.  The  number  of  tons  weight 
In  tkis  net  result  is,  therefore,  about  1^  times  the  Re- 


gister Tonnage,  or  number  of  tons  of  volume  in  tha 
entire  internal  capacity  of  the  vessel. 

Load  Displacement.— The  "Load  Displacement" 
of  a  vessel,  or  the  entire  weight  of  the  vessel,  cargo,  &c. 
when  fullv  equipped  and  ready  for  sea,  may  be  ascer- 
tained by  dividing  the  number  of  cubic  feet  of  sea-water 
displaced  by  the  vessel  by  35,  the  number  of  cubic  feet, 
occupied  by  a  ton  (2240  pounds)  of  sea-water. 

Relative  Buoyancy  of  Iron  and  Wooden  Hulls. 
In  case  of  vessels  of  wooden  hulls,  whether  sailing  or 
steam,  about  60  per  cent,  oi"  the  "load  displacement"  is 
for  cargo,  and  33  per  cent,  for  the  hull,  the  remaining 
7  per  cent,  being  for  the  weights  of  water,  provisions, 
crew,  &c.  In  case  of  iron  hulls,  if  of  sailing  vessels, 
the  weight  allowed  for  cargo  is  about  68  per  cent,  of  the 
displacement,  if  of  steam,  65  per  cent.  The  weight  of 
cargo  which  can  be  carried  is  therefore  relatively  greater 
with  iron  hulls  than  with  ivooden ;  13  per  cent,  greater 
if  of  sailing  vessels,  9  per  cent,  if  of  steam. 

New  Mode  op  Admeasurement  op  Vi^sels. — 
The  new  "  mode  "  for  the  admeasurement  of  vessels  in 
use  in  the  United  States,  since  the  Act  of  Congress  of 
May,  1864,  is  very  accurate ;  prior  to  that  date,  the  sys- 
tem was  rude,  and,  in  its  results,  inaccurate.  The 
new  system  differs  somewhat  from  the  British  system 
(adopted  by  Act  of  Parliament  in  1854),  chiefly  as  ap- 
plied to  steamers.  In  the  British  measurement  of 
steamers,  deductions  are  made  for  the  space  occupied 
by  engines,  boilers,  and  coal ;  no  such  deductions  being 
made  for  United  States  steamers  under  the  United 
States  law.  Under  the  new  United  States  method,  the 
Register  Tonnage  of  double-decked  and  three-decked 
vessels  is  somewhat  augmented,  of  clipper  and  half 
clipper  vessels  diminished,  of  single-decked  sailing  ves-- 
sels,  canal  boats,  and  freight  barges  on  the  Western  riv- 
ers diminished,  and  of  river  and  lake  steamers  largely 
increased. 

Measuring  Distances. 

7  92-100  inches    .    .    .    .    =    1  link: 

25  links =1  pole. 

100  links =    1  chain. 

10  chains =    1  furlong. 

8  furlongs =    1  mile. 

Used  by  engineers,  surveyors,  &c. 

Time. 

60  seconds =  1  minute. 

60  minutes =  1  hour. 

24  hours •=  1  day. 

7  days =  1  week. 

2  weeks =  1  fortnight. 

4  weeks =  1  month. 

13  months,  1  day,  6  hours,  or  1  .  i„]ian  vear 

365  days,  6  hours |  UuHanyear. 

12  calendar  months  .    .    .    .    =  1  year. 
Used  for  computing  time. 

Circular  Motion. 
60  seconds,  or  60^\  .    «=•    1  prime  minute. 
60  minutes,  or  60\  .    =    1  degree,  °. 
30  degrees    .    .    .    .    =    1  sign,  s. 

12  signs,or360degrees=}t\«jj,f  ^'^^^  '^'''^^  ^^  *»^* 
Used  in  measuring  latitude  and  longitude,  &c. 
Numbers, 

12  units -=    1  dozen. 

12  dozen =    1  gross. 

12  gross «=.    1  great  gross. 

20  units -=■    1  score. 

Paper. 

24   sheets —  1  quire. 

103^  quires —  1  token. 

20  quires —  1  ream. 


TABLES 

OF   THE 

CHIEF  COMMERCIAL  WEIGHTS  AND  MEASURES 

OF  DIFFERENT  COUNTRIES, 

REDUCED  TO  THE  LEGAL  STANDARDS  OF  THE  UNITED  STATES,  BOTH  COMMON  AND  METRIC 


ABYSSINIA. 

Bottel  (rotolo,  or  liter)  of  12  wakihs,  each  of  10  derimes 
=  4800  (troy)  grains  =  311.03  grammes. 

Mocha  of  12  derimes  =  480  grains  =  31 10  grammes- 

Pile  (Turkish)  =  27  inches  =  0.G86  meter. 

Ardeb  (in  Gondar)  of  10  madegas  =  0.125  bushel  =  4.40 
liters. 

Ardeb  (in  Massuah)  of  24  madegas  —  about  0.300  bushel 
=  10.57  liters. 


Kuba, 


/  =  62  inches     \ 
\  =0.276  gallon/ 


1.016  liter. 


ARGENTINE  CONFEDERATION. 


Quintal  of  100  libra  =  101.27  lbs.  avoirdupois  ==  45.9367 

kilogrammes. 
Arioba  of  25  libra  =  25.32  lbs.  avoirdupois  =-  11.4842 

kilogrammes. 
Libra  =  10127  lb.  avoirdupois  =  459.367  grammes. 
Marco  (for  gold  and  silver)  =-  3544.4  grains  =  229.684 

grammes. 
Vara  of  3  pies  =  0.9478  yard  =  0.8667  meter. 
Pie  =  0  9478  foot  =  0  2889  meter. 
Lastre  (last)  of  2  tonneladas  (tons)  or  15  fanegas  — 

58.404  bushels  =  205  80  liters 
Fanega  =  3  8936  bushels  =  137  20  liters. 
Frasco  =  06274  gallon  =  2  375  liters. 
Baril  of  32  frascos  =  20.0787  gallons  =  76  liters. 

AUSTRIA. 

Pfund  =  8642  209  grains  =  560.012  grammes. 
ZoU-pfund  (customs-pound)  =  7716174  grains  —  500 

grammes. 
Munzpi"und(coin-pound)=7716.174grains==500  grammes. 
Centner  =  123.4G15  lbs.  avdp.  =  56  0012  kilogrammes. 
6aum  =  275  lbs.  avoirdupois  =  1.54.003  kilogrammes. 
Metze  =  1.7454  bushel  =  61  5045  liters. 
Elmer  of  40  niaass  =  14.95  gallons  =  56.605  liter. 
Muass  =  0.373  gallon  =  1 415  liter. 
Fuss  of  12  zoU  =  1 03713  foot  =  0  31611  meter. 
Elle  (imperial)  =  0 85217  yard  =  077921  meter. 

AZORES  or  WESTERN  ISLANDS.    (See  Portogai,.) 

Alqueire  of  2  meios.    ■=  0.334  bushel    .    =  11.95  liters 
Fanga  of  4  alqueires    =  1 336  bushel    .    =  47.80  liters 


BADEN. 


Pfund, 

Fuss, . 
Elle,  . 
Zuber, 
Malter, 
Fuder, 
GLuetze, 


Centner,    . 
Pfund, 

Zollpfund  and) 
Muenzpfund.J 
Mark,        . 
Fuss,  . 
Elle,    .       . 
BchSffel,     . 
Maass, 
Schenk-eimer, 


f— 1.1023  1b.  avdp.  I 
\  — 1.3?961b.  troy  /' 


=500grammefl. 

■0.9!  428  foot  "    '  —     0.3  meter. 

—  066618  yard         -=     6  decimetew. 

—  42.5732  bushels  •=  1500  liters. 
-=  4.25752  busb els  •=  150  liters. 
-=39.6262  gallons    =•  1500  liters. 

—  8.9626  gallons    —     15  liters. 


BAVARIA. 

■  123.456  lb.  avdp 

■  1.23456  lb.  avdp 

■1.1023  lb.  avdp. 

■  0.6268  lb.  troy 
=  0.95757  foot 

=  0.9110  vard 
=  6.3103  bushels 
=  0.2824  gallon 
=  16.944  gallons 


—  56  kilogrammes. 
.=560  grammes. 

—=500  grammes. 

-=233.950  grammes. 
■=0.291859  meter. 
1=0.833015  meter. 
=  222.357  liters. 
— 1.06903  liter. 

—  64.1416lit«rs. 


BELGIUM. 

French  system. 

BRAZIL.    (Like  PORTUGAi^) 

Metric  system  obligatory  from  1st  January,  1873 

Tonelada  (ton  for  shipping)  =  2240  lbs.  avdp.  —  lOlf . 

kilogrammes. 
Medida  =  0.73.306  gallon  ==  2.7748  liters. 
Arratel  =  1.0192  lb.  avoirdupois  =  459  grammes. 


Pfund,    . 
Fuss, 
Elle, 

Seheffel, . 
Stubchen, 


Pfund, 

Fuss, 

Elle,. 

Wispel, 

Stubchen 


BREMEN. 

—  1,0991b.  avdp. 

=  0  9493  foot 
=  0.e;j29  yard 
=  iVrs  bushels 
=  0.85103  gallon 


=  4985  grammes. 
=  0.28;»35  meter. 
=     0.5787  meter. 

—  74.1i}:587  liters. 
=   33.21318  liters. 


BRUNSWICK. 

=   1.029."8  lb.  avdp.  —  467.11  grammes. 

=    0.9:i«25  foot  =  0.28-338  meter 

=    0  6242  yard  =  0  570725  meters. 

=  35  3.")44  bu.shels  ==  1215.7904  liters. 

=   0.65103  gallon  =  32.21318  liters. 

CANADA.    (Like  England.) 


EH,    . 

Minot, 


Libra 
Fanega,    , 
Quartillo, 
Vara. 


— 1.26  yard 

=  1.10749  bushel 

CHILI. 

"=101412  lb.  avdp. 
=  2838  bushels 
=  0  2J')6  gallon      . 
=  2.7493  feet. 

CHINA. 


—  1.14296  meter. 

—  39.025  liters. 


—  460  grammes. 

—  100  liters. 
— 1.1  liter. 

—  0.836  meter. 


Catty,    .    =    1.3333  lb.  avdp.    .    =604.7896  grammes. 
Chih     (cus- ) 


torn-house)  j 


Sei, 


=.    14.1  inches,  .    =    0.35813  meter. 
3.4716  bushels,     .    =122.43  liters. 


COCHIN-CHINA.    (Like  China.) 


Tael,       .    =  590.75  grains  troy, 
Covid,     .    =  0.4166  yard,   . 


38.28  gramme* 
■■  0.381  meter. 


CEYLON  or  SELAN.    (English  measure.) 


Candy,     . 
Amomam, 


:  545  lbs.  avdp., 
:  5.7757  bushels, 


=s  247.2  kilogramme* 
=  203.52  liters. 


CURACAO.    (Like  Netherlands.) 
Vara  (yard),      .  —  33.375  inches,     .    —  0.8477  meiet 


Pik,. 
Medinno, 
Cass, 
Kantar,  . 

Oka, 

Rotolo,    . 


CYPRUS. 

—  0.7347  yard, 

—  2.1312  bushels,  . 

—  1.25  gallon, . 

=      624.20  lbs.  avdp., 
f 19570  grains,        ) 

—  1  2.7957  lbs.  avdp  .  J 

—  VA  oka. 


—  0.6718  meter. 

—  75.097  liters. 

—  4.73  liters. 

—  237.77  kilogr. 

—  1.2681  kUogr. 


(47) 


48 


TABLE  OF  WEIGHTS  AND  MEASURES. 


DENMARK. 

Fund,        ,    — 1.1025  lb.  avdp., .  =  500  grammes. 

Mark,        .    =  0.630404  lb.  troy,  =  235.2941  grammes. 

Fod,   .       .    ^1.01  foot,    .        .  =     0.31385  meter. 

Alen, .       .    =  0.68648  yard,      .  =     0.G2771  meter. 

Tiinde  (ton),  =  3.94783  bushels, .  =  139.1213  liters. 

Pott,  .        .    =  0.2552  gallon,     .  —     0.96612  liter. 

ECUADOR.    (Like  Spaih.) 

EGYPT. 

Derhem  (drachm),=47.6512  grains  troy =3.0884  grammes. 
Oka,  =  2.7235  lbs.  avdp.,  =  1.23536  kilogramme. 
Eotolo,  =  0.9804173  lb.  avdp.,  =-  444.73  grammes. 
Government  rotolo,  =  1.2256  lb.  avdp., =551.91  grammes, 
Pik,  (Istambuli),  ==  0.2654  inch,  ==  0.677  meter. 
Ardeb  (Alexandria),  =  7.6907  bushels,  =  271.0  liters. 

ENGLAND. 

Pound  avdp.,  =  1.215278  lb.  troy,  =  453.5922  grammes. 
Pound  troy,  =  0.822857  lb.  avdp.,  =  373.2416  grammes. 
Imperial  quarter,  =  8.25212  U.  S.  bush.,  =  290.7813  liters. 
Imperial  bushel,=1.03152  Winch.  bush.,=36.34766  liters. 
Imperial  gallon,  =  1.20032  gallon,  =  4.543458  liters. 
Ale  and  beer  gallon,  =  1.2204  gallon,  =  4.6209  liters. 
Yard,  =  3  feet,  =  0.9143835  meters. 


FRANCE. 


M6trQ,= 
39.37040  inches,  or 
9.84260  hands,  or 
3.280867  feet,  or   . 
1.093622  yard,  or 
0.0994202  half-chain, 

Kilometre,  =-» 

1093  622  yards,  or 
99.4202  half-chains, 
49  7101  chains,  or    . 
0.621376  mile. 


1  meter,  or 
10  decimeters,  or 
100  centimeters,  or 
1000  millimeters. 


xV  myriameter,  or 
1  kilometer,  or 
10  hectometers,  or 
100  dekameters,  or 
1000  meters. 


:}- 


Litre,  = 

026417  gallon,     . 

1  02567  quart,  liquid  measure, 
Hectolitre,  = 

2.8378  bushels,        .       .       .1 

90.8  quarts,  dry  measure,       .  j 

Each  of  the  French  measures  of  volume  has  its  half 
and  its  double  measure. 


1  cubic  decimeter. 


=  100  liters. 


Gramme,  — 15.4323488  grains, 


-{ 


10  decigrammes,  or 
100  centigrammes,or 
1000  milligrammes. 


Kilogramme,  = 

15.4323488  grains,  or 
2.204621  lbs.  avdp.(of  7000  grains),or 
2.679227  lbs  troy  (of  5760  grains),or 
0.0787365avdp.quarter(of281bs.),or 
0.0196841  hundred  wt  (of  1 121bs.),or 
0.0110231  centals  (of  100  lbs.), . 


Metric  quintal,  = 
7.873647  avdp  qrs.  (of  28  lbs.),or 
1.968412 cwt.(of  112  lbs),  or 
2.204621  centals  (of  100  lbs  ) 


;}- 


(10  hecto- 
grammes. 
lOOdekagram- 
mes 
1000  grammes. 


10  myriagramraes 
100  kilogrammes. 


Millier,  or  metric  tonne,  = 

19  684118  hundred  wt.  (of  112 lbs.),  or) 
0.9842059  long  ton  (of  2240  lbs.),  or    !.      f  10  quintals,  or 
1 10231032  short  ton  (of  2000  lbs.)      (  °=  1  1000  kilogr. 

22.046212  centals  (of  100  lbs),  J 

GERMANY. 

Zollverein  (Customs'  Union),  an  important  Commercial 
Union  originating  in  182S ;  embracing  in  1833  all  the  Ger- 
man States,  except  Austria,  Leichtensteiu,  Holstein,  the 
two  Duchies  of  Mecklenburg,  and  the  three  free  cities 
of  Hamburg,  Lubeck,  and  Bremen ;  dissolved  with  the 
close  of  the  year  1865,  and  held  together  only  by  tempo- 
rary agreements  until  Nov.  1, 1867,  when  a  new  Com- 
mercial Treaty  was  concluded  between  the  North  Ger- 
man Confederation  and  the  South  German  States. 

Tlie  unit  of  weight  is  the  zollpfund  (customs'  pound) 
of  500  grammes 

Zollpfund,  of  30  zoll-loth,  =  7716.1744  U.  S.  grains,  =-U 
kil  )gramme. 


Zollcentner,  of  100  zollpfund,  =  110  23106  lbs.  avoirdu- 
pois, ==  50  kilogrammes. 

Zollstein,  of  2)  zollpfund,  =  22  04621  lbs.  avoirdupois, 
— -  10  kilogrammes. 

Munzpfund,  of  10000  ass,  =  7716.1744  U.  S.  grains,  =- 
500  grammes. 

North  German  Confederation. 

(Established  since  the  war  with  Austria,  in  1866.) 

{New  System.) 

By  a  decree  of  the  17th  of  August,  1863,  the  metrical 

(French)  system  of  weights  and  measures  has  been 

adopted,  commencing  with  the  1st  of  January,  1870,  and 

will  be  compulsory  from  the  1st  of  January,  1872. 

The  ba.'^c  of  the  new  system  is  ihQ  meter  or  stab ;  thd 
same  as  the  French  metre. 
The  unit  of  length  is  also  the  meter  or  stab. 
0.01   meter,        .       ,    =    1  zentimeter  or  neu-zoll. 
0  001  meter,        .       .    =    1  millimeter  or  strich. 
The  unit  of  surface  is  the  quadrat-meter  (square  meter), 
or  quadrat  stab. 
0  01   of  a  quadrat-meter,    .       .       .    =    1  ar. 
0  001  of  a  quadrat-meter,    .       .       .    =    1  hektar. 
The  unit  of  volume  is  the  0.001  of  a  kubik-meter  or 
kubik-stab,  and  is  called  a  liter  or  kanue. 
%  liter,  =  1  schoppen. 

100  liter,  =  01  kubik-meter,  =  1  hectoliter  or  fass. 
50  liter,  =  1  scheffel. 
The  unit  of  weight  is  the  kilogramme  (equal  to  2  pfund). 


10  grammes, 
0.1  gramme, 
0  01  gramme, 
0.001  gramme, 

J^  kilogramme. 


1  dekagramme  or  neu-loth. 
=  1  dezigramme. 
=  1  zentigramme. 
=  I  milligramme. 

,-,;Seutth,}  =  "««>»"^'-'^ 
50  kilogramme,  or   100  pfund,    =    1  zentner. 

1000  kilogramme,  or  2jOO  pfund,    =    1  tonne. 
The  unit  of  money-weight  continues  to  be  the  miinz- 

pfund  (of  500  grammes)  divided  into  10,000  ass. 
The  unit  of  weight  for  purposes  of  assay,  or  for  trying 

gold  and  silver,  is  the  0  OOlpartof  the  munzpfund  (=  i| 

gramme  or  500  milligrammes),  which  unit  is  again 

divided  into  1000  parts. 

GREECE. 
French  system  since  1836. 


Mina  (kilogr.),  = 
Royal  mina,  = 
Talanton,  .  =5 
Piki,  .  .  = 
Litra,  .  .  =. 
Kailon,        .    — 


Former.  Metric. 

2.2  )462  lbs.  avdp.,  =     1.00  kilogr. 

3  30693  lbs.  avdp.,  —     1.5   kilogr. 


30.697  lbs.  avdp., 
1.09:363  yard,  . 
1.0587  quart,  . 
2.83782  bushels, 

GUIANA. 


150  0  kilogr. 
=     10  meter. 
==     1.0  liter. 
=    1.0  hectoliter. 


British  Guiana.    See  London. 
French  Guiana, 

Livre,       .    -{l:§I?J^%^t?ot^'}=489.5058gramme«. 

Piedderoi,  =    1 .065765  foot,  .  =     0.32 '8:594  meter. 

Aune,        .    :—    l.2J972yard,  .  =     1.88 1.6  meter. 

Muid,        .    =  70  85,125  gallons,  .  =268  2  95  litersv 

Boisseass,      ==    0.36915  bushel,  .  =  13.0083  liters. 

Dutch  Guiana.    See  Netherlands. 

HAMBURG. 

Pfund,      .    -iJSIljfc-OyP.  I -481.60945  gramn.«. 

Mark,       .    =    0.628 '>541b.troy,    =233  8'189  grammea. 
Fuss,        .    =    0.94,2 1  foot,      .    =     0.28657  meter. 
Elle,         .    =    0.62881  yard,    .    =     0.57314  meter. 
Brabantineelle,=  0.756 15  yard  =     0  6:)14l  meter. 
Fass,        .        .    =  1.5597  bushel,  =  54  96:5  liters. 
Ohm  (=4  ankers),=  38.2782  gallons,  =  144.8306  liters. 

HANOVER.    (Like  Prussia.) 

HAVANA.    (Island  op  Cuba) 

Castilian  weight     (See  Spain.) 

Varra  (Cubana),     .    -=  33.375  inches,   =     0.8477  metai 
Fanega,    .        .        .    =  3.12367  bush.,  =  110.66  liters. 


TABLE  OF  WEIGHTS  AND  MEASURES. 


49 


HUNGARY.    (Like  Austria.) 

Oka,        .        .    =  3.0817  lbs.  avdp.,=     1.400  kilogr. 
Arsin,     .        .    =  0  6.Wl9yard,        ■=     0.43440  meter 
Stab,       .        .    =  5   8.6.5  ieet,         =     1.58)5  meter. 
Metzen,  .    =  1.77354  bushel,    =  624i>81  liters. 

Uroa  or  eimer,  =  14  3U5339  gallons,  =  54  li"j2/'  liters. 
Fass,       .        .    =  52.545  gallons,        =  198  89348  liters. 

INDIA  (EAST).    (English  Measures  ) 

Bengal. 


1 80  (Trains  troy,    =  11  66375  grammes. 
82  28"»5  lbs  avdp.,  =  37  :  21  kilogr. 
74  667   lbs  avdp,  =  33  863  kilogr. 
]  UO  vard,       .    =   0.91438  meter. 


Tola, 

Man  or  maund, 

Factory  maund 

Guz, 

Kahoon  (grai„),_|2^««"'u'jh''Js,''' h>^*^"''»S^ 


Bombay. 

Candy,      .        .    =  r6a00lbs.  avdp,    =  254 00  kilogr. 
Covi(l(haut),    .    =     i:50  1bot,  .    =     0.4572  meter. 

Candy  (grain),     =  3584  lbs.  avdp  ,      =  162.r,67  kilogr. 

SrlStsh.)|-2^5.9=^"^l^«  ^^dP"=  9--947  kilogr. 
Maund,     .        .    =  28  00  lbs.  avdp.,     —  12.70  kilogr. 

Madras. 

Candy,  =  500  lbs.  avdp  ,      =  226.8  kilogrammes. 

Maund,  =  25  00  lbs  avdp.,=   11.3498  kilogr. 

Garce,  =  139  5 1 2  bushels,  =     4  916  kiloliters. 

Parah,  =     1.7439  bushel,  =   61.45  liters 

Covid(cubit),=     0.50  yard,         =     0.45719  meter. 

IONIAN  ISLANDS.    (Like  England.) 

Libra  sotille  Ionia,  =  1  lb.  troy,       =  373  2  ;66  grammes. 
Libra  grossa,  =  1  lb,  avdp.,     =  453.5i/22  grammes. 

Jarda  Ionia,  =  1  yard,  =     0.91438  meter. 

Gallone,      .    _    {"SSn.'}     -  «434.8  liter,. 
Chilo,  .        .        .    =  1.03152  bushel,    =  36.34766  liters. 

ITALY. 

(Metrical  and  decimal  system  of  France.) — Formerly : 

Libbra,       .        .    =  0.81463  lb.  avdp.,==369,508grammes. 
Piede  (Liprando),  =   1.68561  loot,       =    0.513757  meter 
Bacco,         .        .    =  3.2/179  bushels,  =115.0278  liters, 
Brenta,      .        .    =  12  99317  gallons,  =  49.285  liters. 

JAMAICA.    (Like  England) 

JAPAN. 

Monme,      .    —  27.0r'87  grains  troy,=  l  75  gramme. 
Rjoo,  .        .    =li6   288  grains  tro"y,=  7526 grammes. 
Sals,    .        .    =  11  i;2jl  inches,         =0.3u3  meter. 
Sjoo,  or  masa,=.     0.459128  gallon,     =  1.738  liter. 

LUBECK. 

Pfund,  .  .  =  1.07249  1b.  avdp,  =  486.474  grammes. 

Mark,  .  .  »=  1.2  22  lb.  troy,     =467  :'6;2gramme3. 

Fuss,  .  .  =   0.94;.65  foot,          =     0  2876  meter. 

EUe,  .  =  0.6291  yard,  =     0  5752  meter. 

^'barTey),''^'''}=  0-98349  bushel,     «  34.694  liters. 

^(oa^^f fruit ),  i  =  1-12- 28  bushel,  =  39.514  liters. 
Ohm,  '  .  !  =  38.4.394  gallons,  =  145  501  liters. 
Quartico,      .    =  0.24023  gallon,     =     0.90938  liter. 


MADEIRA.    (See  Portugal) 

Arratel  (libra),  -j  .'Sf.K,^;^  >|-4«.547g«m,. 
Alqueire,  .  =  0.3!)9  bushel,  .  =  14  095  liters. 
Almude,         .    ==   ^68057  gallons,   .    =  17.718  liters. 


MALTA. 


Foot,  = 

Canna,  = 

Sal  ma,  = 

Barile,  =-= 

Libbra,  _  '• 


11.1666  inches, 
2  28  o  yards, 
8  1973  bushels, 

11  2168  gallons, 
1.7  lb.  avdp.,  ) 
0.85076  troy,  J 


=     0.28''83  meter. 
=     2.098)  meters. 
=  288.51  liters. 
=   42  57  liters. 

—  317.5  grammes. 


MARTINIQUE. 

(French  metric  system.) 


Livre,       «= 

Aune,        "= 
Barique,   = 


f  1.079176  lb. avdp.,) 
I  1.311499  lb.  troy,  /"" 
1.30148  yard,        .    =    1.191  meters. 


).5058  gramm. 


50  gallons. 


186.26  liters. 


MAURITIUS.    (Isle  de  France.) 

French  metric  system. — Still  used: 

Quintal,        .        =  108  lbs.  avdn.,  —    48.989  kilogr. 

Ton  (.shipping),   =  2160  lbs.  avdp.,  =  979.876  kilogr. 

Aune,        ,        .    =    1.30148  yard,  -=     1  191  meter. 

Velt,  .        .    =    2  00  gallons,  =      7.;.7,  liters. 

Cask,         .        .    =  6d  00  gallons,  =  227.13  literb. 

MEXICO. 

Weight  like  HAVANA. 

Tercio  (of  tobacco),  =  160  lbs.  avdp.,  =  72.576  kilogr. 

Baril,  .        .        =  20  gallons,  =  75.71  liters. 

Vara,  .       .       =-  0.9139  yard,  =   0.83695  mete« 

Fanega,     .       .       =  1.54728  bushel,  =  55.501  Utei'S. 

Frasco,      .        .       =2.5  quarts       .  =  2.83^9. 

MOLDAVIA.    (Danubian  Principalities.) 

:  1.29298  gramme. 
=  0.27659  meter. 

=  0.6713  meter. 

=  0.6314  meter. 
1—  4.351  hektoUterai 


Oka  ( Jassay), 

Palma, 

Khalebi  (wool- 
len goods), 

Kot  (silk  and  ' 
linen  goods). 

Kilo,      .        .     ■ 


=  2.8505  lbs.  avdp., 
=  0.9074  foot, 

•  =  0.7344  yard, 

■  =  0.6905  yard, 
=-=19.25  bushels, 

MOROCCO. 


Pond, 


Artal,  .        .    =  1.12  lb.  avdp.,  =  508  grammes. 

Codo  (dhra'a),  =  0.62446  yard,  .  =  0.571  meter. 
Muhd,  .    ==  about  0.497  bushel,  =  about  14.00  litres. 

NETHERLANDS. 

Former  Weights  and  Measures. 

Trovish  pond,       —  1.3186  lb.  troy,  =  492  1677  grammes. 

Old  pond, .        .    =  1.0893  lb.  adp.,  =  494.0904  grammes. 

Voet,         .       .    =0.9289  foot,         =     0  2S3133  meter. 

^  dam  "^r^"'  }     =  0- '  ^22  yard,       =  0.68781  meter. 

(The  Netherlands  adopted  the  French  metric  system  in 

1816) 
Last,    =  30  mud,      =  85.13  bushels,    =  30  hektollters. 
Ell,  .        .        .        .    =  1.099  vard,     .    =  1  meter. 
Vah,     =  100  kannen,    =  26  41  gallons,    =  100  liters, 
f     10  onsen,  or  )         (2  20402  lb.  advp,  or 
■I    100  looden,  or  V  =  ^  2  69923  lb.  troy,  or 
(lOOO  wigtjes,      j         (l  kilogramme. 
Apothecary's  pond,  =  375  wigtjes  (grammes). 

In  the  Netherlands'  Colonies  (Batavia,  &c.),  the  for- 
mer weights  and  measures  are  still  in  use ;  also — 
Kovang  (rice),    =  3662.042  lbs.  troy,    =  1661  066  kilogr. 
Old'  kan,  .        .    =  0  3962  gallon,  =  1  49  liter. 

1  pikol  =  100 catties  =  lOgantang  (coffee),  =  135  63X2 
lbs.  avdp.  =  61  5210  kilogramme. 

On  the  Molucca  Islands,  the  New  Netherlands  meas- 
ures have  been  introduced  since  1839. 

NEW   GRANADA,    OR   UNITED   STATES    OF 

COLOMBIA. 
(Recently  adopted  French  measures  and  weights.) 

PAPAL  STATES. 
The  French  metric  system,  although  adopted  in  1848, 
to  commence  with  1st  of  January,  1850,  has  not  been 
enforced 
Hitherto, 
Pied,      .        .    =    0.9766  U.  S  foot,    —0.2976  meter. 

^'"'c^antilS,'''''}  =   2-^'9  yards,  =  1.9926  meter. 

Tlubblio,  '  .  =  0.8356  bushel,  =  294  46  liters. 
Barile  (wine),  =  15.412  gallons,  =  58  3416  liters. 
Barile  (oil),  =  15.185  gallons,  =  574806  liters. 
Libbra,  {  =  S.S  Jb-  a>.dp.,  | ^  339,-3  ^^^^^^ 

PERSIA. 
Guz  shah  (gers  or  arkin),  =  3.333  feet,  =  1.0160  meter. 
1  artaha  =-=  8  coUothun  =  25  capichas  =  50  chenicat^ 

=  200  sextarios  =  1.8514  bushel  =  65  238  liters. 
The  only  weight  common  to  all  provinces  is  the  miskai 

174.7025  troy  grains  =  4  8406  grammew. 


50 


TABLE  OF  WEIGHTS  AND  MEASURES. 


In  Tauris,  Meshid,  Herat : 
40  seers  =  640  miskal  —  5.830047  lbs.  avdp.  «=  3.098 
kilogrammes. 

In  Ispahan : 

1  mahnd  shah  =  1280  miskal  —=  13.  6601  lbs.  avdp.  =■ 
6.196  kilogrammes. 

In  Resht: 

2  royal  mahnd  =  2560  miskal  =  27.3202  lbs.  avdp.  — 
=. «  J  i.3P2  kilogrammes. 

In  S/iiras,  Bushir,  and  Gamri : 

Mahnd  (or  maund)  =  2560  miskal. 
Jn  Teheran: 

1  rik  =  1600  miskal. 

PERU. 

Spanish  (Castilian)  weights. 

=  33.337  inches,    .        .        =  0.8475  meter. 
=  140  Castilian  pounds,     =  64.41302  kilogr. 


Vara, 

Fanega, 


PORTUGAL. 


459  grammes. 

0  22  meter. 
=  11  meter. 
=   0  33  meter. 
=  13  841  litens. 
=  16.74  liters. 


Arratel  or  libra,        =  1.01 192  lb.  avdp., 
Palemo  de  craveiro,  •=  8  661  inches. 
Vara,       .        .        .    =  1  2030  yard, 

Pe =  1.0827  foot, 

Alqueire,         .        .    =  0..3928  bushel, 
Almude  .       .    =  4.4224  gallons, 

PRUSSIA. 

(For  metric  weights  and  measures,  see  GERMANY.) 

Former  pfund,    =   1.03114  lb.  avdp.,  =  467.72  grammes. 
Former  fuss,        =   1 0297  foot,       .    =     0  313S5  meter. 
Former  eile,        =   0  7294  yard,      .    =     0  66694  meter. 
Former  schefFel,  =   15597  bushel,      =   54.9615  liters. 
Former  eimer,     =  18.149  gallons,       =    68.702  liters. 

RUSSIA. 

1.0972  lb.  troy. 


r,    I  =  409  5116  gram- 
p.,  J  lues. 

m  113  lbs.  avdp.  =  16.3305  kilogram- 


f  1.097 

1 0.9028  lb  avdi 


361.13  lbs.  avdp.  =  163.805  kilo- 


Funt  (pound),  = 

ud  of  40  funti 

mes. 
Berkovetz  of  10  pudi 

grammes. 
Stopa  =  14  inches  =  0.35559  meter. 
Arsheen  ==  28  inches  =  0  71119  meter. 
Sashen  of  three  arsheens  =  7  feet  =  2 13357  meter. 
Chetviert  =  5.9560  bushels  =  2  0990  hectoliters. 
Vedro  =-  3  2490  gallons  =  12  2989  liters. 

SANDWICH  ISLANDS. 

Weights,  &c  ,  as  in  United  States 

Barrel  of  whale  oil,    =  31.5  gallons,    =  119.2427  liters. 

SAXONY.    (See  North  Germany.) 

^"jL^i^pzFgr*^  {  =  l-^^O^^  ^^-  ^'^'^P  '  =^^^  '^246  gram. 
Fuss,         .'      .    =  0.9291  foot,       .    =    0  28319  meter. 
Elle,  .        .    =  1.8582  foot,       .    =    0  56638  meters. 

Sheffel,      .       .    =  2.9519  bushels,     =103.983  liters. 
Eimer,      .        .    =17.79519  gallons,    =  97.3626  liters. 

SPAIN. 

French  metrical  system.  In  the  Spanish  Colonies  the 
old  weights  and  measures  are  still  in  use,  principally  Cas- 
tilian. 


Castilian  : 

Libra,     =  7100  32  grains  troy,     -r  460  093  grammes. 
Pie,  =       0  91407  foot,  =-      0  2786;.5  meter. 

Vara,       =       0  914117  yard,      .    =      0  835905  meter. 
Fanega,  =        1 57527  bushel,        =    55  501  liters. 
Cantara  (arroba  mayor,  for  wine)  =  4.2618  gals.  =16.131 

liters. 
Cuartillo  =  0.13322  gallon  =  0.5043  liter. 

SOUTH  AMERICA. 

United  States  op  Colombia  (or  New  Granada). 

French  kilogrammes  in  custom-house  practice ;  other 
measures  as  in  Venezuela. 

Venezuela. 

Castilian  weights  and  measures.    (See  Spain.) 

Bolivia. 

Kilogrammes  at  custom-house. 

SWEDEN  AND  NORWAY. 

Skalpund  =  {  l^^^^  ;b  avdp  -  \  =  425.010  grammes. 

Fot,  =      0  97-1102  foot,  .    =     0  2 '6901  meter. 

Kanna,     =      0  6.il  6  gallon,       .    =     2  61188  liters. 
Am,      .    =    41 4834  gallons,       .    =  157.0313  liters. 

SWITZERLAND. 

French  system  since  18.51. 
Pfund,       .        .    11  236  lbs.  avdp.,         =  500  grammes. 
Centuer,=100  pfund,=ll  .2  56  lbs.  avdp.,=   50  kilogr. 
Fuss,        .        .        .=11.-11  uches,       =     03  meters. 
Quarter,  .        .    =    u  42")7  bushel,  =   15  liters. 

Pot,         .        .        .    =    1  .'<8504  quart,    =      15  liter. 
Muid,      .        .        .    =  39.626  gallons,     =  150  liters. 

TRIPOLI. 

Kantar  =  40  oke  (lb.)  =  107  666  lb.  avdp  =  48.S.5J 
kilogrammes. 

Oka  =  40  uckie  =  2  6916  lbs.  avdp.  =  1 2208  kilogram- 
me 

Pik  =  26.42  inches  =  0  6"1  meter. 

Pik  or  dra  arable  =  19  03  inches  =  0  483  meter. 

Hueba  =  16  orbah  =  3  04C2  bushels  =  107.3  liters. 

TUNIS. 

Uckia  =  488.90  grains  troy  =  01.680  grammes. 

Rotoli  =  (pound)  (rug)  11175  lb  avdp.  =  506  88  gram- 
mes 

Rotoli  sucky  (meat,  &c.),  12332  lb.  avdp.  =  568.445 
grammes 

Rotoli  gliredari  (vegetables)  1  4098  lb.  avdp.  =  639.453 
grammes. 

Drad  hendaseh  (woollen  goods)  =  06723  meter. 

Turkish  pik  =  0  6370  meter. 

Arabian  pik  =  0  4883  meter. 

Cafiz  =  14  0753  bushels  =  4.96  hektoliters. 

Metter  =2.6117  gallons  =  10  liters. 

TURKEY.* 

Cantar  =  44  oke  =  100  rotoli  =  124.7038  lbs.  avdp.  — 

56.565  kiloEcrammes 
Oka  =  2.83418  lbs  avdp  =  12S5.56  grammes. 
Chequi  (for  gold,  &c.)  ==  0.86108  lb.  troy  =  321.39  gram- 

mes. 
Pik  =  27.9  inches  =  0.6858  meter. 
Endaseh  =  21  7  inches  =  0  6'2S  laeter. 
Kilo  =  1.00075  bushel  —  35.266  liters. 


\ 


*  Weights  of  Smyrna.— The  following  standard,  reported  by  the  U.  S.  Consul  at  Smyrna,  was  adopted  by  the 
Treasury  Department  June  7, 1876.  (S.  S.,  2846.) 

"In  reply  I  have  to  state  that  the  most  accurate  information  I  have  been  able  to  obtain  upon  the  subject  has 
been  derived  from  a  table  of  equivalents  in  standard  weights,  prepared  several  years  ago  by  Edward  Purser, 
chief  engineer  and  director  of  the  Smyrna  and  Aidin  Railway,  and  which  has  been  adopted  by  both  of  the  Otto- 
man railways  and  by  the  leading  merchants  of  Smyrna. 

"The  standard  oke  of  Turkey,  by  this  table,  is  equal  to  two  pounds  and  eight  hundred  and  thirty-one  thou- 
sandths avoirdupois  ('^xVffV)'  consequently  the  Smyrna  kintal  of  forty-five  okes  (45),  of  three  hundred  and 
eighty  drachms  (380),  is  equal  to  one  hundred  and  twenty-one  and  twenty-five  thousandths  pounds  avoirdupois 


"  It  is  proper  that  I  should  mention  that  the  legal  kintal  of  Constantinople  is  forty-four  okes  (44)  of  four 
hundred  drachms,  equal  to  one  hundred  and  twenty-four  and  five  hundred  and  sixty-four  thousandths  pounds 
avoirdupois  ( 124^*5^5)'  ^  given  by  Mr.  Purser  in  the  table  of  equivalents  above  referred  to.  The  Constant" 
nople  kintal,  however,  has  not  been  adopted  at  Smyrna  in  icholesale  transactions." 


TABLE  OF  MISCELLANEOUS  WEIGHTS  AND 

MEASURES, 

WITH   EQUIVALENTS. 


[The  data  for  the  following  table  are  derived  principally  from  Alexander's  "  Universal  Die 
tionary  of  Weights  and  Measures,"  published  by  D.  Van  Nostrand,  New  York.] 


U.S. 

U.S. 

Aam  of  oil,  Amsterdam,   . 

.    —   37.73   gallons. 

Bushel,  U.  S.,  oats  (Act  of  1866), 

_   32. 

B)s. 

"          wine,        " 

.    -=   41. 

"           "     onions. 

.    =   57. 

u 

Abas,  of  Persia,  for  pearls. 

.    =     2.88    grains. 

"           "     peaches,  dried,    . 

.    =  33. 

<( 

Ahm,  of  Hamburg,  liquid, 

.    =   38.15   gallons. 

"           "     peas  (Act  of  1866), 

.    =   60. 

« 

"       "    Hanover,       "             , 

.    =   41.44        " 

"          "     potatoes, 

.    -   60. 

" 

"      "   ofLeipsic,     " 

.    =    40.08        " 

"       London,  rape  seed, 

.    »=   48. 

(1 

Almude,  Canary  Islands,  dry,  . 

,    —       .148  bushel. 

"       U.  S.,  rye  (Act  of  1866), 

.    =   56. 

" 

Aln,  Stockholm, .... 

.    =,       .648  yard. 

"       London,  salt,  ground,  . 

.    -   56. 

M 

Ame,  Copenhagen,  liquid. 

.    =-   39.56    gallons. 

"     rock,       . 

.    —   65. 

(I 

Anfora,  Venice,           " 

.    =137.           " 

"       U.  S.,  wheat  (Act  of  1866), 

=   60. 

" 

Anker,  Amsterdam,   " 

=-    10.25        " 

Busuck,  Borneo,  gold  and  pr.  stones 

,    -     4.80 

graing. 

Ardeb,  Cairo,  dry,      . 

-     5.165  bush. 

Butt,  England,  beer  or  porter, . 

=  132. 

gallons 

"      Massouab,  dry, 

.    =        ^      " 

"     of  wine,     .... 

.    -130. 

" 

Arroba,  of  Portugal  and  Brazil, 

-    32.38  fts. 

"       of  Spain  and  Buenos  Ayres 

=    25.36      " 

Caban,  Manilla,  cocoa,       .       , 

.    =   83.50 

fts. 

"       of  Spain,  wine,     . 

=-     4.26   gallons. 

rice,         .       . 

=  133. 

« 

Aune,  Geneva,    .... 

.    —     1.25    yards. 

"       Ternate,    "           .       . 

-  100.33}^  " 

"      Lyons,      .... 

.    =     1.25       " 

Caffiso,  Algiers,  dry,  . 

.    =     9. 

bush. 

"      of  Brabant,  Brussels,     . 

=>       .76       " 

Malta,  oil 

"       Messina  and  Palermo, . 

=  5^. 
=     3.1 

galicna 

Bag  (see  "  Sack"). 

"       Tunis  (see  preceding  table) 

Bale,  Bet-el-faki,  coffee,     .   •    . 

—  285.5     ft»s. 

Canada,  Rio  Janeiro,  liquid,     . 

-       .36^ 

I     « 

"     or  bag,  Brazil,  Rio  coffee,  (Av.] 

=  162. 

Canado  of  Balsam  Copaiva, 

=.   30. 

fts. 

Bambou,  Pegu 

—     4.20  yards. 

Candy,  Bombay, .... 

=  560. 

" 

Barile,  Genoa,  oil. 

.    =   17.08  gallons. 

"      Ceylon  and  Madras,      . 

=  500. 

" 

"           "       wine,  . 

.    —    19.61        " 

Cantaro,  Egypt,  .... 

=   95.5 

" 

Barril,  Havana,  honey. 

.    -     6. 

"        Max:  or, Quontar, Algiers 

,    =200. 

" 

"      Malaga,  raisins,      . 

=   50.6     fts. 

"       Algiers,  flax, 

=  241. 

•' 

Benda,  Guinea,   . 

=       .14     " 

Carga,  Malaga,  raisins,      . 

—  177.5 

" 

Bota,  Spain, 

— 128.      gallons. 

"      Valencia,    "           .       .       . 

=  3:58.5 

" 

Bota,  Portugal,    . 

-  113.6 

Carrata,  Carrara,  marble,  . 

=  2240. 

(1 

Buckets,  England,  chalk, 

.    =     1.55    bush. 

solid,     .       . 

=    12.768  cub.  ft 

Bulla'^,  IiEysore,  . 

.    =     4.23   as. 

Catty,  Japan 

=     1.31 

fts. 

Buncal,  Malacca, 

.    -       .102   " 

"     Java,  Siam,  and  Malacca, 

=      1.35 

" 

Bushel,  U.  S.,  apples,  dried 

,      . 

=   22.          " 

"     Sumatra, 

=     2.12 

" 

"          "     barley,. 

=   48.          " 

Centner,  Darmstadt,  and  Zollverein 

=  110.24 

«» 

"           '•     beans,  . 

-   60. 

"       Denmark  and  Norway, 

—  110.11 

" 

"           '*     blue  grass  seed,  . 

=»    14. 

"       Bremen, 

=  127.5 

<i 

«     bran,     .       .       . 

=    20. 

"       Brunswick,  .       .       .       . 

=  117.5 

«« 

•*          "     buckwheat.  Act  1866 

=.   42.          " 

"       Nurnberg,    .  »    . 

=  112.43 

u 

••          "     castor  beans. 

-»   56. 

"        Prussia,        .       .        .        . 

—  113.44 

" 

•          '*     clover  seed, . 

-   64. 

"       Vienna, 

- 123.5 

" 

"     flaxseed,     .       . 

=.   56. 

Chaldron,  Brit.  Prov.,  coal, 

-   36. 

buah. 

"          "     Indian  com  ( 

Act  1866) 

,    -   56. 

"        Cumberland,  " 

—   53. 

M 

(51) 


52    TABLE  OF  MISCELLANEOUS  WEIGHTS  AND  MEASURES. 


U.S. 

U.8.             i 

Cheki,  Smyrna,  opium, 

. 

=- 

1.77  as. 

Ikje,  Japan, 

=»     2.32   yards. 

Chik,  or  Chih,  China,  see  preceding 

table.                        1 

Immi,  Wurtemberg,  refd., 

=     4.85  gallon*           ! 

Coyang,  Bantam,  for  rice, . 

. 

= 

147.57   bush. 

"               "             schenkmass,    . 

=      4.41       " 

Batavia,       " 

,       , 

>=> 

62.43        " 

Inch,  Scotland, 

=  1.0054  inch. 

Cubit,  Surat,  for  matting, . 

•       • 

— 

.58   yds. 

Ink,  Japan, 

=     2.078  yards.            ) 

Derah,  Cairo, 

,       , 

» 

.71      " 

Jumba,  Malacca, 

-     4.           « 

Derhiem,  or  dirhem,  Egypt,  see  preceding  table.              | 

Pirbem,  Constantinople,  . 

• 

■= 

49.50   grains. 

Kahoon,  Calcutta,       .       .       ,       . 
Kanne,  Saxony,  butter,     , 

=   37.405  bush. 

=   24.73  as.                  ' 

Eimer,  Bavaria,  beer. 

=- 

18.075  gallons. 

Kasten,  Wurtemberg,  dry, 

=     4.       bush. 

wine,        . 

«= 

16.944      " 

Kella,  Bet-el-faki 

=    4.2    as. 

«      Berlin,  liquid, 

= 

18.15        " 

Ken,  Siam, 

=     1.05    yards. 

«      Hamburg,  " 

=- 

7.63        " 

Khoulle,  Algiers,  liquid,    . 

=     4.40  gallon* 

"      Hanover,  " 

= 

16.43       " 

Kilderkin,  England,' beer,. 

-=    22.           "                  ■ 

"      Nurnberg, " 

= 

18.22        " 

Kip,  Malacca,  tin,       .       .       .       . 

=  40.68  as. 

"      Vienna,    . 

= 

14.95        " 

Klafter,  Berlin,   .... 

=  117.91   cub.  ft. 

"      Wurtemburg,  refd., 

-= 

77.65       " 

"        Berne, 

=  192.39 

"      trub-eich-mass,Wurtemburg, 

=. 

81. 

"        Wurtemberg, 

=  119.58         " 

"      Zurich,                " 

= 

28.93        " 

Kuebel,  Bavaria,  coal. 

=     1.058  bush. 

Elle,  Wurtemberg,      . 

■= 

.672  yards. 

"      Saxony,  coal  at  the  mines, 
Kwan,  China,      .... 

=     9.146      " 
=  40.     as. 

Fanega,  Buenos  Ayres,  dry, 

1=- 

3.75   bush. 

"        Montevideo,       " 

»= 

3.87        " 

Lagel,  Prussia,  for  steel,    . 

.    =103.12     " 

"        Valparaiso,         " 

=. 

2.58        " 

Last,  Belgium  and  Holland,  dry. 

=    85.134  bush. 

Fass,  Berlin,  liquid,    . 

=. 

60.50  gallons. 

"     England,  for  dry  malt,    . 

=    82.52        " 

"     Hamberg,  whale  oil. 

•= 

38.26        " 

"     Prussia,      .... 

=  112.29        " 

"     Vienna,  beer,     . 

= 

31.77        " 

Legger,  Amsterdam,  arrack,     . 

.    =153.75  gallona 

"       wine,    .       . 

,^ 

153.26        " 

"       Batavia,            " 

.    =160. 

Fathom,  England  and  U.  S.  length. 

2.       yards. 

Leib,  Appenzell,  cheese,    . 

=  54.45  as. 

Foet,  100  cubic,  St.  Domingo, 

-. 

121.13  cub.  ft. 

Libbra,  Sicilian  a 

.    =       .7       " 

Fierding,  Sweden,  liquid, . 

=. 

8.29  gallons. 

Libra  menor,  Alicant,  spices,   . 

.    =       .785    " 

Firkin,  England,  ale, . 

= 

9.77       " 

"          "      Alicant,  chocolate. 

=-     1.047    " 

beer,      . 

.= 

11. 

"          "      Callao,  Guatemala,anc 

butter,  . 

^ 

'  56.      as. 

Valparaiso, 

.    =     1.014    " 

"    mean,  Goshen,  N.  Y.,  butter, . 

= 

56. 

"          "      Vera  Cruz,    . 

.    =     1.015    " 

"      Glades,  Pa., 

c= 

110. 

Livre,  Antwerp,  .... 

.    =     1.037   " 

Firlot,  Scotland,  barley,    . 

= 

1.50   bush. 

"      com'l,  Brussels, 

.    =     1.031   " 

Flax,  head  of,  about  . 

= 

6.75  as. 

"         "      Geneva, 

.    =     1.214    " 

Fodder,  England,  lead, 

= 

2184.        " 

»      Hayti,  .       .       . 

.    =     1.079    " 

"       Newcastle,  " 

=2352.         « 

"       Stockton  on  Tees, 

=2464.        " 

Maat,  Amsterdam,  salt,      . 

.    =     1.745  bush. 

Funt,  Cracow,     . 

■= 

.895    " 

Malter,  Prussia, 

Mass,  Brunswick,  liquid,   . 

.    =    18.72 

.    =       .50  gallons. 

Gasab,  Egypt, 

, 

= 

4.21   yards. 

"     beer,  Hesse  Cassel,  liquid, 

.    =       .58        " 

Grain,  Gt.  Brit.,  Troy,  Apo.,  and  Av., 

•= 

1.       grain. 

"     wine,     "         "            " 

.    =       .52        " 

"      Gt.  Brit.  &  France,  pr 

stones. 

.:> 

.79        " 

"     beer,  Hesse  Darmstadt,    " 

.    =        .52        " 

"      Geneva,    .       .       . 

1=. 

.82        " 

"     wine,     "            "              " 

.    =        .46        " 

Gran,  Austria,  Apoth., 

= 

1.13       " 

"     hell-eich,  Wurtemberg,  liq., 

.    =        .49        " 

"     Denmark,   " 

«> 

.96        «• 

"     trub-eich,           " 

.    =        .51        " 

"     Prussia,       " 

= 

.94        " 

Mataro,  for  oil,  Tripoli,     . 

.    =      6.16  gallons. 

Grano,  Italy,        .       . 

» 

1.54        " 

Maund,  indigo,  spices,  &c.,  Bassora 

,    =   28.       ae 

"       Spain, 

ic 

.77       " 

"       for  oil,  Baroach,  Gujerat, 

.    =      5.52  gallons. 

Grao,  Brazil  and  Portugal, 

^ 

.77       « 

"       for  sesame  "            "     dry 

,    =       .593buEh. 

Grein,  Holland,  . 

— 

1.54       " 

"       Calcutta,                           " 
"        for  oil,  Madras,  liquid. 

=     1.44 
.    =     3.25  gallons. 

Hadid.  Bassora,  muslins,  . 

— 

.95   yard. 

Metical,  jeweller's,  Tripoli,  Afr., 

.    =    73.G2   grains. 

Hailoh,  Sumatra, 

«=. 

1. 

Moio,  dry,  Lisbon, 

.    ==    23.02    bush. 

Hali,  Malacca,     . 

» 

32.     as. 

Moyo,  liquid,  Castille, 

.    =    67.94  gallons. 

Harsela,  Egypt,  for  silk,    . 

-=■ 

2.64     " 

Mudde,  dry,  Amsterdam,  . 

.    =      3.16    bush. 

Hartkornscheffel,  Leipsic,  di 

T. 

= 

1.26    bush. 

"         "     Belgium  and  Holland, 

=      2.84 

Hath,  Surat  for  matting,   . 

= 

.581  yards. 

"       liquid,  Augsburg, . 

.    —    14.92  gallons. 

Hogshead,  England,  ale,    . 

= 

58.60   gallons. 

"                "        beer 

= 

66. 

58.           " 

Nffu  Annam,      •       .       *       •  " 

.    =     2.664  yards. 

"               "       claret, 

"                "        other  wines,  &c.. 

= 

63. 

Occa,  dry,  Bucharest, . 

.    =      2.83  as. 

"       tobacco,  Ky.,  Mo.,  Va.,  net. 

^ 

1200.     as. 

Ohm,  liquid,  Baden,  .       . 

.    =   39.63  gallons 

Hok,  China,  dry. 

. 

-= 

1.09   bush. 

"      Basel,    .       .       . 

.    =    13,45        " 

Rolzstoss,  Breslau,  firewood, 

. 

— 

550.47  cub.  ft. 

"      Berlin.  .       .       . 

.    -   50.           " 

TABLE  OF  MISCELLANEOUS  WEIGHTS  AND  MEASURES.    53 


U.S. 

u.a 

Ohm,  liquid,  Bremen, 

.    -=r  88.3    gallons. 

Pud,  Russia,        .... 

.    =   36.113  8)8. 

••          "      Hesse  Darmstadt, 

.    =411^.         " 

Puncheon,  for  rum,  Jamaica,  , 

.    =  102.023  gaUont 

Oke,  weight,  Tripoli,  Afr., 

.    =-     2.74  lbs. 

Orcio,  for  oil,  Florence, 

.    -=     8.83  gallons' 

Quarteel,  for  whale  oil,  Hamburg 

Oxhoft,  liquid,  Berlin, 

.    -   54.44       " 

and  Holstein, 

.    =   61.207      " 

"           "      Brunswick, 

.    -  69.28       •• 

Quarto,  for  oil,  Genoa, 

.    =     4.27       " 

"           "     Hamburg,  . 

.    =  57.22       " 

Quintal,  metrical,  France, 

.    =220.47  lbs. 

«     Hanover,   .       . 

.    —   62.16        " 

"       Brazil 

.    -« 130.06     " 

"       for  brandy,  Leipsic,     . 

.    -=   60.12        " 

"       Buenos  Ayres,      . 

.    =101.42     •♦ 

"       for  wine,          " 

.    «=   53.44        " 

"       Castille,ChiU,  Mexico,  Peru,  =101.61     " 

Oxhui'wud,.liquid,  Sweden, 

.    «   62.20        " 

Rotl  attari,  for  spices,  Algiers, . 

.    =      1.204    " 

Pack,  of  wool,  England,    . 

.    =240.       lbs. 

"    gheddari,  for  fruits,  " 

=     1.354    " 

Packen,  weight,  St.  Petersburg, 

.    =1082.03     " 

Rotolo,  for  Persian  silks,  Aleppo, 

=     4.783    " 

Pahaw,  for  pr.  stones,  Borneo, . 

.    =  .021943  " 

Palmo,  marble  work,  Carrara, . 

.    «*     9.60   Inches. 

Saa,  or  saha,  dry,  Algiers, . 

.    =     1.362  bush. 

Para,  dry,  Bombay,    . 

.    =  3^.       bush. 

Salma,  of  oil,  Naples, . 

.    =   42.162^  galifl. 

Pecul,  Borneo  and  Celebes, 

.    =135.64  ft)s. 

SchefFel,  for  barley,  Hamburg, . 

=     4.48   bush. 

"      China  and  Sumatra, 

.    =133>^      " 

"        Wurtemberg, 

.    =     5.03 

"     Japan,       .... 

.    =130. 

Schuh,  Basel,       .... 

=     1.       foot. 

"     Java,      (Batavia)    . 

.    =135.10      " 

Seroon;  for  raisins,  mean,  Malaga, 

=   88.91  ft>3. 

"     herap.ofManilla.Philippine, 

ls.=  139.45      " 

"      of  Peruvian  bark,  about 

.    =140. 

"      sugar,  of       " 

=  140          " 

Skeppund,  for  metals,  Sweden, 

=  300. 

"      of  Siam,    .... 

=  135.         " 

Stein,  for  flax,  Bremen,     . 

=    21.98     " 

Pfund,  Austria,  .... 

.    =     1.235    " 

"           "         Dantzic,      . 

=   34.03     " 

"      Bavaria,  .... 

.    =     1.235    " 

"           "        Hamburg,  . 

=   21.36     " 

"      Berlin  or  Prussia,  . 

.    =     1.0312" 

Stone,  England,  .... 

=    14. 

"      Bremen,  .... 

=     1.099    " 

"      Frankfort, 

.    «=     1.114    « 

Taihpang,  for  tin,  Malacca, 

=     1.356    " 

"      Hamburg, 

.    =     1.068    " 

Tierce,  England,  liquid,     . 

=   42.       galloM. 

"      Hanover,        .       .       . 

=     1.079    " 

«      Nurnberg,       .       .       . 

=     1.124    " 

Vakia,  for  spices,  Bassora, . 

—     1.17   fts. 

"      Wurtemberg, . 

=     1.0311  " 

Velte,  or  verge,  Antwerp  and  Ceylon 

,    =     2.      gallons. 

"      Zurich,    .... 

=     1.165    " 

Pibe,  liquid,  Denmark,      . 

.    =  122.5     gallons. 

Zak,  Holland,  dry,      .       .       . 

=     2.84   bush. 

Pic,  Abyssinia,    .... 

.    =       .75   yards. 

Zucca,  Corsica,  liquid. 

=     3.08  gallons. 

"    Arabic,  cloth,  Algiers, 

.    =       .525      " 

"    for  cloths,  Alexandria, 

.    =       .612      " 

Weight  of  Oils,  &c.,  per  gallon :  Flax 

or  Linseed^  7J^ft)s.; 

"    for  muslins,       " 

.    =       .686      " 

Rape  seed,  7^Ibs. ;  Cocoanut, 

7'^lbs.;  Olive.  7.56 

"    for  silk,  Constantinople,    . 

.    =       .732      " 

fi)s. ;  Pea,  or  ground-nut,  7.56  I 

bs. ;  Palm,  ly^  fos. ; 

"    Turkish,  Algiers, 

.    =       .692      " 

Balsam  Copaiva,  8  Bbs. ;  Honey 

,  1211)8.    Cruchoug, 

Pipa,  for  oil,  Cadiz,     . 

.    =112.85   gallons. 

or  jugs  of  cordials,  9]/^  gills  eacl 

1. 

"     liquid,  Sweden, . 

.    =124.40        " 

Pond,  Brabant,  Amsterdam,     . 

.    =     1.037  Rs. 

"     Troy, 

.    =     1.085      " 

"     Netherlandic, " 

.    -     2.206      " 

Capacity  of  Ale,  Beer,  and  Porter-i 

?o«/e5.— Under  Depar 

tment  letter  of  August7th,  1875  (S.  S 

.,  2384),  the  average 

of  so-called  quart  bottles  of  malt  liquors  was  lixed  at  2\^  gallons  per  doz.,  and  of  so-called  pint  bottles  at  1>^ 
gallons  per  doz.,  unless  actual  gauge  showed  a  different  result.  The  following  table,  exhibiting  the  average 
gauge  of  the  principal  brands  of  ale,  beei',  and  porter,  in  bottles,  was  issued  April  7,  187G,  by  the  Treasury  De- 
partment to  be  followed  by  customs  officers,  unless  an  actual  gauge  shall  show  a  different  result: 


R.  Younger's  extra-strong  Edinburgh  ale,  in  stone 

Wm.  Younger  &  Co.'s  sparkling  ale,  in  stone ~ 

Muir  &  Son's  sparkling  Edinburgh  ale,  in  stone 

McEwan's  Edinburgh  ale,  in  stone 

Jeffrey's  sparkling  Minburgh  ale,  in  stone 

Alsop's  ale,  bottled  by  E.  &  J.  Burke,  in  glass 

Alsop's  ale,  bottled  by  Cameron  &  Saunders,  in  glass 

Bass  &  Co.'s,  bottled  by  Cameron  &  Saunders,  in  glass 

Bass  &  Co.'s  bottled  by  N.  B.  Foster  &  Sons,  in  glass 

Bass  &  Co.'s  bottled  by  Byass,  in  glass 

Bass  &  Co.'s  Burton  ale,  bottled  by  Dankes  &Co.,  in  glass 

Bass  &  Co.'s  Champagne  ale,  bottled  by  Byass,  in  glass 

Bass  &  Co.'s  ale,  bottled  by  E.  &  G.  Hibbert(in  champagne  bottles) 

Bass  &  Co.'s  ale,  bottled  by  R.  Porter  &  Co.,  in  glass 

Guinness's  extra  stout,  bottled  by  Dankes  k  Co.,  in  glass 

Guinness's  stout,  bottled  by  P.  Redmond  &  Co..  in  glass 

Guinness's  extra  stout,  bottled  by  James  McCuUagh,  Son  &  Co.,  in  glass 

AlcCullagh's  extra  Dublin  stout,  bottled  by  James  McCullagh,  Son  &  Co.,  in  glMs 

D'Arey  s  Dublin  extra  stout,  bottled  by  P.  Redmond  &  Co.,  in  glass 

Best  stout  porter,  bottled  by  R.  B.  Byass,  in  glass i 

^rydenland's  brewery  pale  ale,  in  glass  (agents  and  shippers,  Halst  &  Fleischer,  Christina)...! 

Jivoli  beer,  exported  by  Julius  Grossman,  Hamburg 

Guinness's  stout  and  Bass's  ale,  bottled  by  E.  &  J.  Burke  (S.  S.,  2819) } 


Average  contents, 
in  gills,  anddeci" 
mal  parts  thereof. 


Quarts. 


6.666 -t- 
6.370 


6.666 -h 

eVefo" 

6.670 

6. 

.5.3:30 

6.400 

5.830 


Pints. 
3.083 -r 
3.083 -f- 
3.083^- 
3. 

3.290 
3. 

3.200 
3.200 
3.208 
3.160 
3. 

3.250 
3.200 
3  200 
3  090 
3. 

3.180 
3.180 
3. 

3.310 
3.125 
3. 
3. 


54     COMMERCIAL  INTERCOURSE  WITH  FOREIGNT  NATIONS. 


i 


COMMERCIAL  INTERCOURSE  WITH  FOREIGN 

NATIONS.* 


(REVISED  TREASURY  REGULATIONS  OF  1874,  PAGES  137  TO  147.) 

Vessels  of  nations  with  which  the  United  States  have  commercial  relations. 

Art.  268.  Discriminating  duties  of  tonnage  and  impost  on  foreign  vessels  and  their  car- 
goes are  to  be  charged,  as  provided  by  law,  in  all  cases,  except  where  exemption  is  secured 
by  treaty  stipulations  or  by  laws  of  the  United  rotates.  (Acts  July  20,  1790,  ch.  30,  H.  D. 
p.  22;  March  27,  1804,  ch.  51,  ^  6,  H.  D.  p.  158;  Jan.  14, 1817,  ch.  3,  H  D.  p.  177;  March 
3,  1817,  ch.  50,  H.  D.  p.  181 ;  June  30.  1864,  ch.  171,  §  17,  H.  I),  p.  453.) 

FIRST   CLASS. 

Art.  269.  Vessels  belonging  to  the  following  nations  are  admitted,  under  the  provisions 
of  law,  treaties  of  commerce  and  navigation,  cv  conventions,  into  the  ports  of  the  United 
States,  on  the  same  terms  as  vessels  of  the  United  States,  with  the  produce  or  manufactures 
of  their  own  or  any  other  country,  as  respects  both  tonnage  and  impost  duties. 

Art.  270.  Arqentine  Confederation. — Under  treaties  of  July  10  and  27,  1853,  proclaimed 
April  9,  1855  (10  Stat.,  1001  and  1005).     « 

Austria.— TlvoMy  August  27,  1829,  proclaimed  February  10, 1831  (8  Stat.  398) ;  and  treaty 
May  8,  1848,  proclaimed  February  25,  1850  (9  Stat.  944). 

AuHtro- Hungarian  Monarchy. — JBy  treaty  signed  July  11,  1870,  ratified  December  19, 1870, 
and  proclaimed  June  29,  1871  (17  Stat.),  and  relating  to  consular  rights  and  duties,  it  is  pro- 
vided that  the  judicial  authorities  and  custom-house  officials  shall,  in  no  case,  proceed  to 
the  examination  or  search  of  merchant  vessels  without  previous  notice  to  the  consular  au- 
thority of  the  nation  to  which  the  said  vessels  belong,  in  order  to  enable  them  to  be  present. 
Notice  to  consulates  of  the  taking  of  the  depositions  of  captains  or  seamen  before  local  au- 
thorities is  also  required.  In  the  event  of  a  vessel  of  either  nation  "being  wrecked  or  cast 
on  shore  upon  the  coast  of  the  other,"  "  all  merchandise  and  goods  not  destined  lor  consump- 
tion in  the  country  in  which  the  wreck  takes  place,  are  free  of  all  duties."  Consulates  may 
hoist  their  flag  on  board  any  vessel  employed  by  them  in  port  for  the  discharge  of  their 
duty.  By  treaty  of  November  25,  1871,  proclaimed  June  1,  1872,  the  mutual  guarantee  of 
propertv  in  trade-marks  is  provided  for  (17  Stat.). 

Art.'271.  Belgium.— Treaty  July  17,  1858,  proclaimed  April  19,  1859  (12  Stat.,  1043). 
Under  the  4ih  article,  steamers  of  the  United  States  and  of  Belgium  engaged  in  regular 
navigation  between  the  two  countries  are  reciprocally  exempt  from  the  payment  of  duties 
of  tonnage,  anchorage,  buoys,  and  light-houses.  By  article  2  of  the  treaty  of  May  20, 1863 
(13  Stat.,  648),  the  flags  of  the  two  countries  were  assimilated  for  the  transportation  of  salt, 
in  regard  to  which  a  special  discrimination  had  previouslv  existed. 

^o^ma.— Treaty  of  May  13,  1858,  proclaimed  January'8,  1863  (12  Stat.,  1003). 

Brazil. — Under  act  of  Congress  of  24th  May,  1828,  and  proclamation  of  November  4, 
1847  (9  Stat.  1001). 

Chili. — Under  the  act  of  24th  May,  1828,  and  proclamation  of  November  1, 1850  (9  Stat., 
1004). 

Denmark.— TYQ&iy  of  April  26,  1826,  proclaimed  October  14,  1826  (8  Stat.,  340) ;  and 
treaty  of  April  11,  1857,  proclaimed  January  13,  1858  (11  Stat.,  719). 

Dominican  Republic. — Convention  of  February  8,  1867,  proclaimed  October  24,  1867. 

Ecuador.— Trtid^iy  of  June  13,  1839,  proclaimed  September  23,  1842  (8  Stat.,  534). 

Art.  272.  German  Empire. — By  treaty  of  December  11,  1871,  proclaimed  June  1,  1872 
(17  Stat.),  "respecting  consuls  and  trade-marks,"  the  stipulations  above  set  forth  in  the  case 
of  the  Austro-Hungarian  Monarchy,  relating  to  examination  and  searches  of  vessels,  taking 
of  depositions,  and  to  wrecked  goods,  were  also  made  with  the  German  Empire.  The  17th 
article  provides  that,  "  with  regard  to  the  marks  or  labels  of  goods,  or  of  their  packages, 
and  also  with  regard  to  patterns  and  marks  of  manufacture  and  trade,  the  citizens  of  Ger- 
many shall  enjoy  in  the  United  States  of  America,  and  American  citizens  shall  enjoy  iu 
Germany,  the  same  protection  as  native  citizens." 

•  See  "  Addenda  "  to  this  title,  p.  6«. 


COMMERCIAL  INTERCOURSE  WITH  FOREIGN  NATIONS.    55 

Art.  273.  Great  Brifnin  and  A^rPos.se.wows.— Treaties  of  July  3,  1815  (8  Stat.,  228),  Octo- 
ber  20,  1818  (8  Stat.  248),  and  August  6,  1827  {8  Stat.,  3G1),  and  instructions  of  the  Treasury 
Department  of  October  19,  1849.  British  vessels  and  their  cargoes,  from  any  part  of  the 
world,  are  admitted  into  ports  of  the  United  States  on  the  same  terms,  as  to  duties,  imposts, 
and  charges,  as  those  of  the  United  States. 

By  decision  of  the  Circuit  Court  of  the  United  States,  British  vessels,  bringing  from  Brit- 
ish ports  in  Europe  articles  of  the  growth,  produce,  or  manufacture  of  the  British  possessions 
in  India,  are  not  liable  to  the  penalties  provided  in  the  navigation  act  of  March  1,  1817. 

By  treaty  of  May  8,  1871,  ratified  June  17,  1871,  and  proclaimed  July  4,  1871  (17  Stat.), 
the  common  enjoyment  of  certain  sea-fisheries  on  the  coasts  of  the  United  States  and  of  the 
British  North  American  Provinces,  by  American  citizens  and  British  subjects,  is  provid3d 
for:  also  the  free  navigation  of  certain  rivers,  canals,  and  lakes,  and  reciprocal  transit 
thro\igh  the  territory  of  each  government  respectively ;  the  assent  of  the  American  Con- 
gress, the  British  and  Canadian  Parliament,  and  the  Legislature  of  Prince  Edward's  Island, 
required  by  the  conditions  of  the  treaty,  having  been  proclaimed  by  the  President,  July  1, 
1873.* 

(??-««ce.— Treaty  of  December  10  (22),  1837,  proclaimed  August  30,  1838  (8  Stat.,  498). 

Guatemala.— TvQRiy  March  3,  1849,  proclaimed  July  28,  1852  (10  Stat.,  873). 

£f«3/^i.— Treaty  of  November  3,  1864,  proclaimed  July  6,  1865  (13  Stat.,  711). 

.Hanover.— Treaty  June  10,  1846,  proclaimed  April  24,  1847  (9  Stat.,  857)  ;  and  treaty  of 
November  6,  1861,  proclaimed  June  17,  1302  (12  Stat.,  1187). 

Hanscatic  Towns :  Hamburg,  LubeCj  Bremen. — Treaty  December  20, 1827,  proclaimed  June 
2,  1828  (8  Stat.,  366) ;  additional  articles  June  4, 1828,  proclaimed  January  14, 1829  (8  Stat., 
386). 

Hawaiian  Islands. — Act  of  May  24,  1828  (4  Stat.",  308) ;  and  President's  proclamation, 
January  29,  1867  (14  Stat.,  819) ;  also  treaty  of  December  20,  1849,  proclaimed  November 
9,  1850  (9  Stat.,  977). 

Honduras.— Treaty  of  July  4,  1864,  proclaimed  May  30,  1865  (13  Stat.,  699). 

hall/.— TreAty  with  Sardinia,  November  26,  1838,  proclaimed  March  18,  1839  (8  Stat., 
512) ;  and  treaty  with  the  Two  Sicilies  of  October  1,  1855,  proclaimed  December  10,  1856 
(11  Stat.,  639) ;  held  applicable  to  the  Kingdom  of  Italy  as  since  constituted. 

Art.  274.  By  treaty  with  Italy,  of  November  18,  1871,  proclaimed  November  23,  1871 
(17  Stat.),  reciprocal  liberty  of  commerce  and  navigation  is  provided  for,  not  only  as  to  im- 
ports into  either  country  by  the  vessels  of  the  other  from  any  part  of  the  world,  but  the 
vessels  of  either  country  may  also  export  and  re-export  from  the  other  to  any  foreign  port 
on  the  same  terms  and  with  the  same  bounties,  duties,  and  drawbacks  as  those  belonging 
there.  Vessels  of  either  nation,  wrecked,  foundered,  or  damaged  on  the  coasts  of  the  other 
may  unload  and  reload  there,  without  paying  duties  except  upon  articles  left  for  consump- 
tion. Vessels  of  either  nation  may  also  complete  crews  on  the  territory  of  the  other  on  con- 
ditions specified. 

The  following  vessels  are  exempt  from  tonnage,  anchorage,  and  clearance  duties,  to  wit: 

1.  Those  entering  and  leaving  again  in  ballast. 

2.  Those  passing  from  port  to  port  to  discharge  or  take  in,  or  complete  cargo,  on  proof  of 
having  already  paid  such  duties. 

3.  Loaded  vessels  entering  port  and  leaving  it  without  having  disposed  of  any  part  of 
their  cargoes  or  completed  cargo  there. 

No  vessel  of  the  one  country  compelled  to  enter  a  port  of  the  other  to  be  regarded  as  trading 
if  it  merely  breaks  bulk  for  repairs,  transfers  cargo  on  account  of  unseaworthiness,  purchases 
stores,  or  sells  damaged  goods  for  re-exportation  only.  The  latter,  however,  to  pay  customs 
duties  when  intended  to  be  sold  for  internal  consumption. 

Art.  275.  Japan.— Act  of  May  24,  1828  (4  Stat  ,  308),  and  President's  proclamation  Sep- 
tember 4,  1872  (17  Stat.).  Under  the  treaty  of  March  31,  1854,  proclaimed  June  22,  1855 
(11  Stat.,  697),  and  treaty  of  June  17,  1857,  proclaimed  June  30, 1858  (11  Stat.,  723),  vessels 
of  the  United  States  may  enter  the  ports  of  Simoda,  Hakodadi,  and  Nagasaki,  in  Japan, 
where  they  can  be  supplied  with  wood,  water,  coal,  provisions,  and  other  articles  required 
by  their  necessities ;  such  articles  to  be  procured  only  through  the  agency  of  Japanese  offi- 
cers appointed  for  that  purpose.  Any  privilege  or  advantage  granted,  in  future,  by  the 
government  of  Japan  to  any  other  nation  to  be  extended  also  to  the  United  States  and  the 
citizens  thereof.  By  the  latter  treaty  the  exchange  of  coin  is  also  provided  for.  Under  the 
treaty  of  January  28,  1864,  proclaimed  April  9,  1866  (14  Stat.,  655),  certain  articles  used  in 
the  preparation  and  packing  of  teas  are  to  be  admitted  in  Japan  free  of  duty,  and  certain 
other  specified  articles  at  a  reduced  duty  of  5  per  cent. 

Liberia.— Tretiiy  of  October  21,  1802,  proclaimed  March  18,  1863  (12  Stat.,  1246). 

Madagascar. — By  treaty  of  February  14,  1867,  proclaimed  October  1,  1868  (15  Stat.,  Trea- 
ties, p.  15). 

Merklenburg-Schwerin. — Accession  to  above  treaty  with  Hanover  of  June  10,  1846,  under 
its  12th  article,  December  9,  1847,  proclaimed  August  2,  1848  (9  Stat,  910). 

♦  See  "Addenda," jxM<,  p.  69. 


f 
56    COMMERCIAL  INTERCOURSE  WITH  FOREIGN  NATIONS. 

Mexico.— TreRiy  April  5,  1831  (8  Stat.,  410).  Kevived  by  the  17th  article  of  the  treaty 
of  February  2,  1848  (9  Stat.,  922).  Treaty  of  December  30,  1853.  President's  proclama- 
tion June  30,  1854  (10  Stat.,  1031). 

Netherlands  —Treaty  August  26,  1852,  proclaimed  February  26,  1853  (10  Stat.,  982). 

New  Grenada. — Treaty  of  December  12,  1846,  proclamation  June  12,  1848  (9  Stat.,  881). 
Consular  convention  May  4,  1850,  proclamation  December  5,  1851  (10  Stat.,  900). 

Nicaragua. — Treaty  of  June  21, 1867,  proclaimed  August  13, 1863  (15  Stat.).  By  the  sam« 
treaty,  the  right  of  transit  is  granted  to  the  United  States  and  their  citizens  through  Nicar- 
agua, between  the  Atlantic  and  Pacific  oceans. 

North  German  Union. — Same  as  Prussia  and  Hanseatic  towns. 

Norway — (See  Sweden  and  Norway.) 

Oldenburg  — Accession  to  the  above  treaty  with  Hanover  of  June  10,  under  its  12th  article, 
March  10,  1847  (9  Stat  ,  868). 

Ottoman  Empire.— Tresitj  February  25,  1862,  proclaimed  July  2,  1862  (12  Stat.,  1218). 

Paraguay.— Tre'dty  of  February  4,  1859,  proclaimed  March  12,  1860  (12  Stat.,  1091). 

Portugal. — Act  of  May  24,  1828  (4  Stat.,  308),  and  President's  proclamation  February  26, 
1871  (16  Stat,  1137). 

Prussia— Treaty  May  1,  1828,  proclaimed  March  14,  1829  (8  Stat.,  878).  See  also  "  Ger- 
man Empire,"  above. 

Pussia.-Treiity  April  5-17,  1824,  proclaimed  January  12,  1826  (8  Stat.,  302).  Treaty 
December  6-18,  1832,  proclaimed  May  11,  1833  (8  Stat.,  444).  Convention  July  22,  1854 
(rights  of  neutrals  at  sea),  proclaimed  November  1,  1854  (10  Stat.,  1105). 

Sandwich  Islands. — (See  Hawaiian  Islands.) 

San  Salvador. — Treaty  at  Leon,  January  2,  1850,  proclaimed  April  18,  1853  (10  Stat.,  891). 

iSmm.— Treaty  of  May  29,  1856,  proclaimed  August  16,  18-38  (11  Stat.,  683).  American 
vessels  enjoy  all  the  privileges  exercised  by  Siamese  or  Chinese  vessels  or  junks. 

Spain. — With  exceptions  as  to  importations  from  Cuba  and  Porto  Kico.  (See  "  Third 
Class,"  below.) 

Sweden  and  Norway. — Treaty  July  4,  1827,  proclaimed  January  19,  1828  (8  Stat.,  846). 
Act  of  May  31,  1830. 

Swedish  vessels  from  the  island  of  St.  Bartholomew  are  placed  on  an  equal  footing  with 
those  of  the  United  States  by  the  above  treaty. 

Venezuela.— Tre&ty  of  August  27,  1860,  proclaimed  September  25,  1861  (12  Stat.,  1143). 

SECOND   CLASS. 

Art.  276.  Vessels  belonging  to  the  following  nations  are  admitted  into  the  United  States 
ports,  as  respects  tonnage  or  navigation  duties,  on  the  same  terms  as  vessels  of  the  United 
States,  with  the  produce  or  manufactures  of  their  own  or  any  other  country.  Their  cargoes, 
when  consisting  of  the  products  or  manufactures  of  their  own  countries  respectively,  are 
exempt  from  discriminating  impost  duties  under  the  17th  section  of  the  act  of  June  30, 1864, 
unless  otherwise  specially  indicated. 

Costa  Pica.— Tre&iy  July  10,  1851,  proclaimed  May  26,  1852  (10  Stat.,  916). 

Note. — By  a  decree  of  August  31,  1854,  the  local  commercial  legislation  of  Costa  Rica 
was  completely  remodelled  and  materially  modified.  Liberty  of  commerce  to  the  vessels 
of  all  nations  is  granted ;  certain  descriptions  of  merchandise  monopolized  by  the  govern- 
ment, and  other  descriptions  which  are  prohibited,  being  specified. 

Muscat.— Treaty  September  21,  1833,  proclaimed  June  24,  1837  (8  Stat.,  458). 

Cargoes  of  vessels  of  Muscat,  even  though  of  the  products  or  manufacture  of  that  coun- 
try, are  subject  to  the  discriminating  impost  duty  of  ten  per  cent. 

Portugal.— Tre&ty  August  26,  1840,  proclaimed  April  24,  1841  (8  Stat.,  560). 

THIRD   CLASS. 

Art.  277.  Vessels  belonging  to  the  following  nations,  with  which  the  United  States  have 
commercial  relations,  are  not  referable  to  either  of  the  preceding  classes.  A  discriminating 
duty  of  ten  per  cent,  on  their  cargoes,  under  the  17th  section  of  the  tariff  act  of  1864,  and 
tonnage  duty  at  alien  rates,  pursuant  to  article  309,  in  addition  to  the  ordinary  annual  ton- 
nage tax,  must  be  imposed  in  all  cases  unless  otherwise  indicated  below. 

Art.  278.  i?orweo.— Convention  June  23,  1850,  proclaimed  July  12,  1854  (10  Stat.,  909). 
Under  this  treaty,  no  duty  exceeding  one  dollar  per  registered  ton  is  levied  on  vessels  of  the 
United  States  entering  the  ports  of  Borneo,  the  said  tonnage  duty  being  in  lieu  of  all  other 
charges  or  duties  whatsoever. 

Art.  279  China. — Commerce  with  the  ports  of  Canton,  Chau-chau,  or  Swatow,  Amoy, 
Fuh-chau,  Tai-wan,  Ningpo,  and  Shanghai,  treaty  of  June  18,  1858,  proclaimed  January 
26,  1860  ( 12  Stat.,  1023).  A  tonnage  duty  is  levied  on  all  vessels  of  the  United  States  en- 
tering either  of  these  ports,  as  follows :  On  those  of  150  tons  and  under,  one  mace  per  ton, 
and  on  those  of  160  tons,  four  maces  per  ton  of  forty  cubic  feet.     A  mace  is  equal  to  14^  cents. 

Art.  280.  France.— Treaty  June  24,  1822,  proclaimed  February  12,  1823.  By  the  Presi- 
dent's proclamation  of  December  28, 1866,  French  vessels  entering  ports  of  the  United  States, 
after  J  anuary  1, 1867,  were  relieved  from  discriminating  tonnage  duties,  and,  by  that  of  Jun« 


COMMERCIAL  INTERCOURSE  WITH  FOREIGN  NATIONS.    57 

12,  1869,  the  exemption  from  discriminating  impost  duties  on  importations  in  French  vesseli 
from  France  and  its  dependencies,  was  extended  to  merchandise  imported  in  such  vessels  fmm 
the  country  of  its  origin.  But  by  the  further  proclamation  of  the  President  of  October  30, 
1872,  the  discriminating  duty  of  ten  per  centum  ad  valorem,  prescribed  by  the  17th  section 
of  the  act  of  June  3i),  1864,  was  directed  to  be  collected  upon  all  merchandise  imported  in 
French  vessels  from  countries  other  than  France ;  but  no  discrimination  is  to  be  made  against 
the  products  of  other  countries,  so  imported  from  France  in  French  vessels.* 

Art.  281.  Lew-Chew^  royal  Crovernment  of. — Compact  July  11,  1854,  proclaimed  March 
9,  1855  (10  Stat.,  1101). 

Vessels  of  the  United  States  may  he  admitted  into  any  of  the  ports  of  Lew-Chew,  and 
purchases  may  be  freely  made,  from  either  the  officers  or  people  of  the  island,  of  wood,  water, 
or  any  other  articles.  At  the  harbor  of  Napa,  wood  is  to  be  furnished  by  the  officers  at  the 
rate  of  three  thousand  six  hundred  copper  cash  for  one  thousand  catties;  and  water  at  the 
rate  of  six  hundred  copper  cash  (43  cents)  for  one  thousand  catties,  or  six  barrels  full,  each 
containing  thirty  gallons. 

Skilful  pilots  will  be  provided  to  conduct  the  vessels  of  the  United  States  into  the  port  of 
Napa,  at  a  compensation  of  five  dollars,  to  be  paid  to  the  pilot  by  the  captain  of  the  vessel, 
for  such  service. 

Art.  282.  Aforocco.— Treaty  of  September  16,  1836,  proclaimed  January  30, 1837  (8  Stat., 

United  States  vessels  are  permitted  to  put  into  any  port  for  provisions,  supplies,  or  repairs, 
and  to  land  and  reload  their  cargoes  without  paying  any  duty  whatever.  American  com- 
merce is  placed  on  the  same  footing  as  that  of  Spain  or  the  most  favored  nation  for  the  time 
being. 

Art.  283.  Persia.— Under  the  treaty  of  December  13,  1856,  proclaimed  August  18,  1857 
(11  Stat.,  709),  citizens  of  the  United  States  and  subjects  of  Persia  may  reciprocally  bring 
by  land  or  by  sea  into,  or  export  from,  either  country  all  kinds  of  merchandise  and  products  ; 
and  sell,  exchange,  or  buy  and  transport  the  same  to  all  places  therein,  subject,  however,  to 
the  laws  of  the  country  in  which  such  commerce  is  carried  on.  Any  other  privilege  con- 
cerning such  internal  commerce  in  future  granted  to  any  other  nation  by  either  party,  to  be 
also  granted  to  the  merchants  of  either  nation  engaged  in  such  internal  commerce  within 
the  territories  of  the  other.  Import  and  export  duties  to  he  on  the  footing  of  the  most  fa- 
vored nation;  and  no  exceptional  tax  under  any  name  or  pretext  whatever  to  be  collected 
in  either  country  on  the  merchandise  or  products  of  the  other.  Cargoes  of  Persian  products 
and  manufactures  are  therefore  exempt  from  discriminating  impost  duties. 

Art.  284.  Spain.— Act  of  March  1,  1869. 

Under  the  act  of  March  1,  1869,  and  by  reason  of  the  subsequent  action  of  the  Spanish 
government,  all  discriminating  tonnage  duties  on  Spanish  vessels  have  been  discontinued, 
whethe.r  they  come  from  the  islands  of  Cuba  and  Porto  Eico  or  from  elsewhere.  By  procla- 
mation of  the  President  dated  December  19,  1871,  merchandise  imported  into  the  United 
States  in  Spanish  vessels,  from  elsewhere  than  the  islands  of  Cuba  and  Porto  Kico,  was  also 
relieved  from  the  discriminating  impost  duty  of  ten  per  centum  ad  valorem  which  had  pre- 
viously been  collected  under  the  17th  section  of  the  act  of  June  30,  1864.  Upon  merchan- 
dise brought  from  Cuba  and  Porto  Kico  in  Spanish  vessels  this  discriminating  impost  duty 
still  attaches. 

A  Spanish  vessel  leaving  a  port  of  Spain  for  a  port  in  Cuba,  but  not  finding  there  a  satis- 
factorymarket,  proceeding,  without  breaking  bulk  or  taking  in  any  goods  at  said  island,  to 
a  port  in  the  United  States,  would  not,  nor  her  cargo,  on  entry  be  subject  to  any  othe^  or 
higher  duties  of  tonnage  of  imposts  than  she  would  be  if  coming  direct  from  a  port  of  Spain 
to  the  United  States ;  the  voyage,  under  the  circumstances,  being  regarded  as  continuous. 

Art.  285.  Swiss  Confederation. — Convention  November  25,  1850,  proclaimed  November 
9,  1855  (11  Stat.,  587). 

By  this  convention  it  is  stipulated  in  the  8th,  9th,  10th,  and  11  th  articles  that  in  all  that 
relates  to  the  importation,  exportation,  and  transit  of  their  respective  products,  the  United 
States  and  the  said  Confederation  shall  treat  each  other  reciprocally  as  the  most  favored  na- 
tion, union  of  nations,  state,  or  society.  Neither  of  the  contracting  parties  to  impose  any 
higher  or  other  duties  upon  the  importation,  exportation,  or  transit  of  the  natural  or  indus- 
trial productions  of  the  other,  than  are  or  shall  be  payable  upon  the  like  articles,  being  the 
produce  of  any  other  country,  not  embraced  within  its  present  limits.  Each  of  the  con- 
tracting parties  engaging  itself  not  to  grant  any  favor  in  commerce  to  any  nation,  union  of 
nations,  state,  or  society,  which  shall  not  immediately  be  enjoyed  by  the  other  party  ;  and 
■hould  one  of  the  contracting  parties  impose  differential  duties  upon  the  products  of  any 
nation,  the  other  party  to  be  at  liberty  to  determine  the  manner  of  establishing  the  origin 
of  its  own  products  destined  to  enter  the  country  by  which  the  differential  duties  are  imposed. 

By  the  12th  article  of  the  convention  it  is  provided  that  no  port  of  the  United  States  shall 
bo  closed  to  articles  arriving  from  Switzerland  when  conveyed  in  vessels  of  the  United  States, 
4>T  in  vessels  of  any  country  having  free  access  to  the  ports  of  said  States.     Swiss  merchan« 

*  See  "  Addenda,"  p.  89. 


58    COMMERCIAL  INTERCOURSE  WITH  FOREIGN  NATIONS. 

diso,  therefore,  arriving  under  the  flag  of  the  United  States,  or  under  that  of  one  of  tha 
nations  most  favored  by  them,  is  to  pay  the  same  duties  as  the  merchandise  of  such  nation. 
Under  any  other  flag  it  is  to  be  treated  as  the  merchandise  of  the  country  to  which  the  vessel 
belongs. 

In  accordance  with  these  stipulations,  it  has  been  decided  that  Swiss  goods  imported  iD 
French  vessels  are  not  liable  to  discriminating  duty,  no  such  duty  being  chargeable  on  the 
products  or  manufactures  of  France,  when  directly  imported  from  that  country. 

Art.  286.  Tripoli. — By  treaty  of  June  4,  1805  (8  Stat.,  214),  vessels  are  to  be  reciprocally 
fubject  to  the  same  duties  and  charges  and  enjoy  the  same  privileges  as  the  most  favored 
nation,  and  must  be  provided  with  proper  passports. 

Art.  287.  Tunis  — By  treaty  of  August,  1797,  modified  by  convention  of  March  26,  1799 
(8  Stat.,  157),  and  by  subsequent  articles  of  February  24,  1824  (8  Stat.,  298),  and  ratified 
by  the  United  States  Senate  January  13,  1825,  vessels  of  the  United  States  may  enter  all 
ports  of  Tunis  on  paying  the  usual  duties  paid  by  vessels  of  the  most  favored  nations.  Com- 
merce with  Tunis,  under  the  United  States  flag,  to  be  conducted  on  precisely  the  same  foot- 
ing, as  to  import  duties,  fees,  and  all  charges  whatsoever,  as  is  commerce  under  the  flag  of 
the  most  favored  nation. 

Art.  288.  Vessels  belonging  to  nations  not  enumerated  in  this  chapter  fall  in  Class  3  and 
are  subject  to  the  exactions  indicated  in  Article  277. 


ADDENDA. 


Great  Britain,  Denmark,  Austro-Hungary,  and  the  German  Empire,  having  adopted  a 
tnode  of  admeasurement  of  vessels  similar  to  that  of  the  United  States,  Art.  137  of  the 
Treasury  Regulations  of  January  1st,  1874,  makes  the  following  provisions,  to  wit:  "That 
vessels  of  those  countries  whose  registers  indicate  their  tonnage  under  the  present  law,  shall 
be  taken  in  ports  of  the  United  States  to  be  of  the  tonnage  so  expressed  in  their  documents, 
with  the  addition  of  the  amount  of  the  deductions  made  under  such  law  not  authorized  by 
the  admeasurement  law  of  the  United  States." 

"  Usually  the  gross  tonnage  may  be  ascertained  from  the  register.  In  such  cases  the 
vessel  will  be  entirely  exempt  from  admeasurement.'' 

"  If  the  gross  tonnage  is  not  indicated  by  the  register,  it  may  be  necessary  to  measure 
the  spaces  appropriated  to  crew  and  to  engines  below  the  upper  deck  whose  tonnage  has  been 
deducted  under  their  law ;  but  the  admeasurement  will  he  made  only  when  and  to  such  extent 
CLS  absolutely  necessary.  ^^ 

"  Fees  will  be  charged  only  for  the  services  actually  performed,  and  no  more.^* 

By  Treasury  Circular  of  January  2d,  1874,  these  regulations  are  extended  to  Italian  ves- 
sels thus  measured,  similar  courtesies  having  been  extended  by  all  the  above  nations  to 
vessels  of  the  United  States. 

France. — A  proclamation  of  the  President  of  the  United  States,  dated  September  22d, 
1873,  directs  that  on  and  after  the  1st  day  of  October,  1873,  the  discriminating  duty  of  ten 
per  centum  ad  valorem,  directed  by  proclamation  of  October  30Lh,  1872,  to  be  assessed  and 
collected  "  upon  all  merchandise  imported  in  French  vessels  from  countries  other  than 
France,"  shall  be  abolished.     (See  Treasury  Circular,  Sept.  27th,  1873.) 

Canadian  Coasting  Trade. — The  following  Treasury  Circular  was  issued  March  30th,  1874. 

"For  the  information  of  all  concerned,  the  following  extract  is  published  frotn  a  recent 
act  of  the  Dominion  of  Canada,  which  went  into  operation  on  the  sixteenth  of  March,  instant : 

"  An  Act  respecting  the  coasting  trade  of  Canada. 

(Assented  to  12th  May,  1870.) 

"No  goods  or  passengers  shall  be  carried  by  water,  from  one  port  of  Canada  to  another, 
except  in  British  ships ;  and  if  any  goods  or  passengers  are  so  carried,  as  aforesaid,  contrary 
to  this  act,  the  master  of  the  ship  or  vessel  so  carrying  the  same  shall  forfeit  the  sum  of  four 
hundred  dollars,  and  any  goods  so  carried  shall  be  forfeited,  as  smuggled,  and  such  ship  or 
vessel  may  be  detained  by  the  Collector  of  Customs,  at  any  port  or  place  to  which  such  goods 
or  passengers  are  brought,  until  such  penalty  is  paid,  or  security  for  the  payment  thereof 
given  to  his  satisfaction,  and  until  such  goods  (if  any)  are  delivered  up  to  him,  to  be  dealt 
with  as  goods  forfeited  under  the  provisions  of  the  act  passed  in  the  thirty-first  year  of  Her 
Majesty's  reign,  and  entitled  *  An  act  respecting  the  customs.' 

"It  will  be  observed,  however,  that  by  Article  30  of  the  recent  treaty  between  the 
United  States  and  Great  Britain,  citizens  of  the  first-named  country  may  carry  in  United 
Btates  vessels  without  payment  of  duty,  goods,  wares,  and  merchandise  fron.  one  port  or 


COMMERCIAL  INTERCOURSE  WITH  FOREIGN  NATIONS.    59 

place  in  the  British  Possessions  of  North  America,  to  another  port  or  place  within  the  said 
Possessions,  if  a  portion  of  such  transportation  is  made  through  the  territory  of  the  United 
States  by  land  carriage  and  in  bond,  under  rules  agreed  upon  between  the  two  governments; 
and  that  by  Article  26  the  navigation  of  the  rivers  St.  Lawrence,  Yukon,  Porcupine,  and 
Stikine  is  left  open  under  certain  regulations." 

"  Treasury  Department, 

"  Washington,  D.  C,  January  10, 1874. 

"  You  are  hereby  informed  that,  by  an  Executive  Order  dated  the  3d  instant,  the  tariff 
cf  fees  prescribed  by  the  Consular  Regulations  for  the  sealing  of  cars  coming  into  the  United 
States  from  Canada,  and  for  the  certificate  to  the  manifest,  has  been  modified  so  as  to  here- 
after require  a  fee  of  25  cents  for  both  of  said  services,  instead  of  25  cents  for  each,  as  formerly. 

*'Wm.  a.  Richardson, 

"  SecreUry." 

Opening  of  Tonquin  Ports. — The  ports  of  Haiphong  and  Hanoi,  in  Tonquin,  were  opened 
to  foreign  commerce  September  15th,  1875.     (S.  S.,  2002  ) 

Recognition  of  Judicial  Tribunals  in  Egypt. — Under  the  authority  of  the  Act  of  March 
23d,  1874,  the  President  of  the  United  States,  by  proclamation  dated  March  27th,  1876,  after 
reciting  said  Act,  and  that  satisfactory  information  had  been  received  by  him  that  the  Gov- 
ernment of  Egypt  had  organized  other  tribunals  on  a  basis  likely  to  secure  to  citizens  of  the 
United  States  in  tiie  dominions  subject  to  said  Government,  the  impartial  justice  which  they 
then  enjoyed  there  under  the  judicial  functions  exercised  by  the  Minister,  Consul,  or  other 
functionaries  of  the  United  States,  pursuant  to  the  Act  of  Congress  approved  June  22d, 
1860,  "  suspended  the  operation  of  the  said  Act  of  June  22d,  1860,  as  to  the  said  dominions 
subject  to  the  Government  of  Egypt,  in  which  such  tribunals  have  been  organized,  so  far  as 
the  jurisdiction  of  said  tribunals  may  embrace  matters  cognizable  by  the  Minister,  Consuls, 
or  other  functionaries  of  the  United  States  in  said  dominions,  except  as  to  cases  actually 
commenced  before  the  date  "  of  said  proclamation.     (19th  Stat,  Proclamation  No.  3.) 


60  CONSULAR  REGULATIONS. 


CONSULAR   REGULATIONS   RELATING   TO    THE   AUTHENTICA- 
TION OE  INVOICES. 

Prescribed  by  the  President  of  the  United  States,  May  1,  1881, 

ARTICLE  XXX. 

TREASURY  REGULATIONS. 

636.  The  instructions  in  this  article  have  been  carefully  revised  by  the  Treas- 
ury Department,  and  have  the  sanction  of  the  Secretary  of  the  Treasury.  Con- 
sular officers  will  take  particular  note  of  the  forms  in  which  several  important 
changes  have  been  made. 

1.  Authentication  of  Invoices  op  Importations  into  the  United  States. 

637.  All  invoices  of  importations  from  countries  in  which  there  are  such  offi- 
cers* must,  before  the  sliipment  of  the  merchandise,  be  produced  to  and  au- 
thenticated by  the  United  States  Consular  Officer  nearest  the  place  of  shipment 
for  the  United  States. 

638.  By  the  place  of  shipment  is  meant  the  place  where  the  merchandise  has 
been  manufactured,  finished,  or  finally  prepared  for  exportation,  and  where  the 
journey  to  the  United  States  commences,  and  is  not  necessarily  the  place  where 
it  is  actually  put  on  board  ship.  Exceptions  to  this  rule  may  be  made  in  cases 
where  the  principal  offices  of  the  shippers  are  in  one  place  while  the  goods  are 
manufactured  at,  or  shipped  from,  another  place ;  as,  for  instance,  where  the 
merchant  resides  in  London  and  has  his  manufactory  at  Glasgow,  invoices  of 
such  goods  shipped  from  Glasgow  to  the  United  States  may  be  certified  by  the 
Consular  Officer  at  London.  In  all  such  cases,  however,  both  the  place  of  con- 
sular certification  and  place  of  actual  shipment  must  be  within  the  limits  of  the 
same  country  or  political  domain. 

639.  But  no  Consular  Officer  of  the  United  States  shall  grant  a  certificate 
for  goods,  wares,  or  merchandise  shipped  from  countries  adjacent  to  the  United 
States  which  have  passed  a  Consulate  after  purchase  for  shipment.  In  countries 
adjacent  to  the  United  States  the  authentication  may  be  by  the  Consular  Offi- 
cer at  or  nearest  to  the  port  or  place  of  clearance  for  the  latter,  provided  the 
merchandise  shall  not  have  passed  a  Consulate  after  purchase  for  shipvient. 

640.  Consular  certificates  are  not  required  in  connection  with  the  entry  of 
goods  passing  in  transit  through  the  United  States  to  or  from  countries  ad- 
jacent thereto  under  combined  entry  for  transportation  and  exportation,  such 
goods  not  being  considered  as  ordinary  importations.  See  paragraph  670  for 
rules  as  to  sealing  and  manifesting  of  goods. 

641.  All  such  invoices  must  be  in  triplicate  ;  the  three  copies  to  be  regarded 
as  one  invoice^  and  subject  to  only  one  charge  for  Consular  certificate. 

The  invoices,  however,  will  be  made  in  quadruplicate,  and  two  of  the  copies, 
after  authentication,  will  be  delivered  to  the  person  producing  them,  in  all  cases 
where  the  merchandise  is  intended  for  transportation,  without  appraisement,  to 
any  of  the  following-named  ports  mentioned  in  section  7  of  the  act  of  June  10, 
1880,  viz. :  To  Genesee  (Rochester),  New  York  and  BuflTalo,  N.  Y. ;  Burlington, 
Yt. ;  Boston,  Mass.;  Providence,  R.  I.;  New  Haven,  Hartford,  and  Middle- 
town,  Conn.;  Philadelphia  and  Pittsburgh,  Pa.  ;  Baltimore,  Md. ;  Wilmington, 
Del. ;  Georgetown,  D.  C. ;  Norfolk  and  Richmond,  Ya. ;  Wilmington,  N.  C. ; 
Charleston,  S.  C. ;  Savannah,  Ga. ;  New  Orleans,  La. ;  Portland  and  Bath,  Me. ; 
Portsmouth,  N.  H. ;  Chicago,  111. ;  Detroit  and  Port  Huron,  Mich.;  Saint  Louis, 
Mo.;  Saint  Paul,  Minn.;  Cincinnati,  Cleveland,  and  Toledo,  Ohio;  Milwaukee, 
Wis. ;  Louisville,  Ky.  ;  San  Francisco  and  San  Diego,  Cal. ;  Portland,  Oreg. ; 
Memphis,  Tenn. ;  Mobile,  Ala. ;  and  Galveston,  Tex. 

*  In  countries  without  a  United  States  Consular  Officer,  the  authentication  is  made,  1st,  by  a  Consul  of 
a  country  in  amity  with  the  United  States  who  resides  there;  or,  2d,  if  there  be  no  such  Consul,  then  by 
two  respectable  resident  merchants. 


CONSULAR  REGULATIONS.  61 

642.  The  authentication  must  be  by  certificate  under  the  Consular  seal,  and 
must  be  either  indorsed  on  each  copy  of  the  invoice,  or  attached  by  tape,  cord, 
or  ribbon,  passed  under  the  seal  in  such  manner  as  to  secure  integrity. 

643.  The  certificate  must  state  that  the  invoice  has  been  produced  to  the  ofR- 
cer  certifying;  also  the  date  of  such  production,  the  name  and  identity  of  the 
person  producing,  and  the  intended  port  of  destination  of  the  merchandise  in 
the  United  States,  as  declared  by  such  person. 

644.  It  is  desirable  that  it  should  also,  as  far  as  practicable,  indicate  the  facts 
in  regard  to  market  values  at  the  principal  markets  of  the  country  of  all  mer- 
chandise the  duty  on  which  is  in  any  respect  or  part  based  on  such  values.  (See 
note  to  paragraph  654.) 

645.  The  statutes  fully  recognized  the  solemnity  of  these  certificates,  and 
the  importance  of  Consular  fidelity  in  regard  to  them  ;  but  Consular  Officers 
are  not  to  consider  themselves  authorized  absolutely  to  withhold  their  certifi- 
cates, even  when  they  believe  the  cost  or  market-values  set  forth  in  the  invoice 
to  be  too  low.     The  form  of  Consular  certificate  is  given  in  Form  No.  140. 

646.  But  in  all  such  cases  they  will,  on  due  investigation,  certify  on  the  in- 
voice what,  in  their  opinion,  is  such  true  market-value,  and  let  the  importer 
take  the  hazard  of  satisfying  the  customs  officers  of  the  contrary.  To  facilitate 
this,  every  invoice  should,  upon  its  face,  at  the  right-hand  margin,  have  a  blank 
column  for  "Consular  corrections  of  invoices,"  in  which,  when  he  deems  it 
necessary,  the  Consular  Officer  may  enter  in  figures  what  he  regards  as  the  true 
values  at  the  principal  markets  of  the  country,  and  certify  accordingly.  He 
must  also  immediately  advise  the  Department  of  State  of  the  grounds  on  which 
he  bases  his  judgment. 

647.  It  is  the  duty  of  Consular  Officers  to  acquaint  themselves  as  thoroughly 
as  possible  with  market-values  at  the  principal  markets  of  their  districts;  with 
the  weights,  measures,  tares,  bounties,  etc.,  there  used ;  and  in  general  with  all 
requisites  to  enable  them  to  certify  intelligently.  They  may  retain  invoices  for 
a  reasonable  time  for  proper  inquiry. 

648.  To  judge  correctly  the  market-value  of  any  given  article,  it  will  often 
be  important  to  inquire  carefully  as  to  prices  in  sales  thereof  for  other  markets 
than  our  own.  When  the  United  States  are  the  only  or  principal  consumers, 
and  fictitious  sales  to  create  nominal  values  are  detected.  Consuls  should  ascer- 
tain the  actual  cost  of  production,  and  add  the  customary  percentage  for  projits. 
In  such  cases  especial  care  is  enjoined  as  to  certificates. 

649.  They  will,  in  all  proper  cases^  and  particularly  as  to  textile  fabrics,  re- 
quire samples  of  the  merchandise  to  be  deposited  with  them,  especially  when 
the  invoice  descriptions  of  merchandise  are  not  specific  and  full  enough  to  en- 
able them,  or  customs  officers,  intelligently  to  judge  of  the  market-value  with- 
out inspection  of  the  merchandise  itself.  It  is  particularly  enjoined  upon  Con- 
sular Officers  in  Great  Britain,  France,  Switzerland,  Italy,  Austria-Hungary, 
Belgium,  Germany,  China,  and  Japan,  generally  to  require  samples  of  all  mer- 
chandise imported  from  these  countries,  of  a  nature  to  be  sampled. 

650.  All  samples  must  be  accompanied  by  a  card  (see  Form  No.  147)*  or 
statement,  which,  if  practicable,  shall  be  attached  thereto,  containing  the  par- 
ticulars indicated  on  the  form  prescribed  by  the  Department,  including  the  cer- 
tificate at  the  bottom  thereof,  which  must  be  signed  by  the  shipper  or  his  agent ; 
and  samples  of  textiles  and  fibrous  goods  must  be  in  triplicate,  and  of  such  size 
as  may  be  indicated  by  the  proper  revenue  officer  of  the  Treasury  Department. 

651.  One  of  the  triplicate  samples  should  be  retained  at  the  Consulate,  one 
sent  to  the  office  of  the  Board  of  General  Appraisers  in  New  York,  and  one 
sent  to  the  collector  of  customs  of  the  port  of  destination  of  the  goods.  All 
other  samples,  when  not  too  bulky,  heavy,  or  fragile,  should  be  forwarded  to 
the  collector  of  the  port  to  which  the  merchandise  is  destined  at  the  same  time 
with  the  triplicate  invoice.     But  in  all  cases  it  is  left  to  the  judgment  of  the 

*  The  forms  referred  to  in  these  regulations  are  given  in  the  volume  of  Consular  Regulations  published 
by  the  State  Department,  but  not  in  tliis  book. 


62  CONSULAR  REGULATIONS. 

Consular  Officer  to  determine  whether  it  is  practicable  or  proper  that  samples 
should  be  called  for  from  shippers  for  such  purpose,  or  whether  more  than  one 
sample  should  be  required.  As  to  standard  articles  of  uniform  character  and 
well  known  to  the  trade,  occasional  samples  will  be  sufficient,  and  a  like  discre- 
tion will  be  exercised.  Samples  must,  in  all  cases  when  practicable,  be  sent  to 
the  General  Appraisers  when  requested  by  them,  or  either  of  them. 

652.  All  samples  must  be  carefully  preserved,  together  with  the  cards  or 
statements  accompanying  them,  and  must  not  be  sutfered  to  be  inspected  or 
seen  by  others  ttian  officers  or  agents  of  the  Government,  except  in  cases  of 
exhibition  for  the  purpose  of  ascertaining  or  establishing  the  market-value  or 
price ;  in  which  case  the  name  of  the  shipper  will  not  be  made  known. 

653.  Every  invoice  must  be  signed  by  the  owners  or  shippers  of  the  mer- 
chandise invoiced,  if  the  same  has  been  actually  purchased  ;  or  by  the  manu- 
facturers or  owners,  if  the  same  has  been  otherwise  obtained ;  or,  if  in  either 
case  this  is  impracticable,  then  by  a  duly  authorized  agent.  (See  paragraph 
656.) 

654.  It  must,  when  produced  to  the  Consul,  be  indorsed  with  a  declaration 
signed  by  such  purchaser,  manufacturer,  owner,  or  agent,  setting  forth:  — 

(a)  That  it  is  in  all  respects  true. 

(6)  That  no  different  invoice  of  the  articles  therein  mentioned  has  been,  or 
will  be,  furnished  to  any  one. 

(c)  That  it  sets  forth  the  actual  quantity,  respectively,  of  all  articles  therein 
named  which  are  subject  to  specific  duty. 

(d)  That  as  to  all  articles  therein  named,  which  are  subject,  either  wholly  or 
partly,  to  a  duty  based  upon  their  value,  and  obtained  by  purchase^  it  contains 
a  true  and  full  statement  of  the  time  and  place  of  purchase,  their  actual  cost, 
and  all  charges  upon  them  in  the  currency  paid  therefor ;  and^  when  otherwise 
obtained,,  the  actual  market-value  thereof,  respectively,  at  the  principal  markets 
of  the  country  in  which  they  were  obtained  or  manufactured.*  Shippers  of 
goods  subject,  either  wholly  or  parti}',  to  a  duty  based  upon  their  value,  must 
in  all  cases  be  required  to  state,  separately,  upon  their  invoices  the  following 
items,  viz. : 

1°.  The  market-value  of  the  merchandise  ; 

2°.  The  cost  of  transportation  to  port  of  shipment  and  the  costs  of  shipment ; 

8°.  The  amount  of  packing  charges,  including  cartons  ;  and 

4°.  Commissions,  etc. 

(e)  That  no  discounts,  bounties,  or  drawbacks  are  contained  in  said  invoice, 
but  such  as  have  been  actually  allowed  (Forms  Nos.  138,  139,  and  145). 

655.  This  declaration  on  the  part  of  the  owner,  manufacturer,  purchaser,  or 
agent,  whether  under  oath  or  not,  is  the  verification  of  the  invoice  before  ship- 
ment recognized  and  prescribed  by  the  statutes,  and  must  not  be  confounded 
with  consular  authentication.  In  cases  where  the  party  making  the  declara- 
tion resides  at  a  remote  distance  from  the  Consulate  where  the  invoice  is  to  be 
authenticated,  the  declaration  may  be  made  before  any  other  Consul.  This  is 
not,  however,  to  be  understood  as  superseding  the  existing  practice  of  requir- 
ing the  personal  presence  of  the  party  making  the  declaration  before  the  Con- 
sul authenticating  the  invoice  except  in  the  cases  mentioned,  nor  as  changing 
the  rule  that  invoices  must  be  authenticated  by  the  Consular  Officer  nearest 
the  place  of  shipment.  What  Consular  Officer  shall  certify  goods  transported 
to,  and  imported  from,  intermediate  ports  in  other  countries,  depends  upon  the 
fact  of  the  original  destination  of  the  goods,  as  shown  by  the  original  invoices 
thereof,  or  other  primar}'^  evidence. 

656.  The  declaration  should,  if  possible,  be  made  by  the  actual  owner,  manu- 
facturer, or  shipper  of  the  merchandise.  No  agent  must  be  permitted  to  make 
it,  or  otherwise  verify  the  invoice,  without  having  first  filed  with  the  Consul  a 
duly -executed  power  of  attorney,  authorizing  him  to  act  for  and  bind  his  prin- 

*  Cliquot's  Champagne,  3  Wall.,  114 ;  St.  Marceatix's  Champagne,  1  Ben.,  241 ;  also  2  Brlghtly's  Digest, 
256,  notes. 


CONSULAR  REGULATIONS.  63 

cipal.  (See  paragraph  653.)  If,  however,  the  agent  is  a  partner  acting  in  be- 
half of  his  firm,  a  copy  of  the  articles  of  coparlnership,  authenticated  to  the 
satisfaction  of  the  Consul,  may,  if  desired  by  the  firm,  be  substituted.  A  form 
of  power  of  attorney  is  given  in  Form  104. 

657.  When  a  verification  by  oath  or  affirmation  of  the  owner,  shipper,  manu- 
facturer, or  agent,  is  deemed  necessary  by  the  Consular  Officer,  the  affiant 
may,  in  countries  where  an  oath,  to  be  of  legal  force,  must  be  taken  before  a 
local  magistrate,  or  other  officer,  take  the  same  before  any  such  officer.  The 
language  and  form  of  the  oath,  if  taken  by  foreigners,  should  be  those  of  their 
country.  If  Consular  Officers  in  China  and  Japan  shall  be  satisfied,  in  any 
case,  that  it  is  not  practicable  to  take  the  oath  required  by  law,  they  may  au- 
thenticate the  invoice  and  proceed  without  the  oath,  as  in  cases  where  none  is 
required ;  leaving  all  questions  in  regard  thereto  to  be  disposed  of  by  the 
proper  authorities  in  the  United  States. 

658.  Consular  Officers  are  forbidden  to  be  in  any  way  interested  in  the  fees, 
or  to  interfere  with  the  selection  of  such  magistrate  or  other,offlcer.  They  may, 
in  their  discretion,  on  points  on  which  the^^  are  in  doubt,  examine  experts  and 
others,  either  on  affidavit  or  orally,  without  charge  or  expense  to  the  United 
States  Government. 

659.  To  facilitate  the 'Operations  of  the  custom-house.  Consuls  will  take  care 
that,  when  practicable,  all  invoices  are  properly  folded  and  indorsed,  and  all 
blanks  properly  filled. 

660.  One  invoice  must  not  embrace  merchandise  shipped  by  two  or  more 
vessels. 

661.  Every  invoice  ranst  truly  state  quantities  in  the  weights  and  measures 
of  the  country  or  place  from  which  the  importations  are  made,  without  respect 
to  those  of  the  United  States,  and  should  set  forth  the  quantity  by  weight  of 
all  woolen,  worsted,  mohair,  and  mixed  goods  (excepting  carpeting  and  bunt- 
ing) ;  also  of  cotton-bagging,  of  crinoline,  of  corset,  and  hat  steel  wire,  and 
the  quantity  by  weight,  measure,  or  tale,  respectively,  of  all  other  goods  the 
duty  on  which  is  estimated  partly  on  either  weight,  measure,  or  tale. 

662.  When  the  value  of  a  foreign  currency  mentioned  in  the  invoice  is  not 
fixed  in  pursuance  of  United  States  laws,  as  set  forth  in  the  annual  estimates 
of  values  (Form  No.  148),  or  shall  be  depreciated,  or  have  been  debased  sub- 
sequently to  the  passage  of  such  laws,  the  invoice  must  be  accompanied  by  a 
Consular  certificate  (Form  No.  144),  showing  the  value  of  such  currency  in 
United  States  gold  dollars.  No  such  certificates  are  required  as  to  invoices  of 
Swiss  goods,  made  out  in  the  franc  federal;  the  franc  of  France  being  the 
standaid  value  thereof. 

663.  The  Consular  Officer  must  return  one  of  the  triplicates  to  the  person 
producing  them  ;  file  one  in  his  office  for  careful  preservation;  and,  as  soon  as 
practicable,  transmit  the  remaining  one  directly  to  the  collector  of  the  port  of 
destination  of  the  merchandise,  either  by  the  master  of  the  vessel  in  which 
shipment  is  made  or  by  mail,  and  without  the  intervention  of  any  party  in  in- 
terest. 

664.  Prior  to  forwarding  the  last-named  copy,  the  Consul  shall  stamp,  near 
the  bottom  of  its  first  page,  at  the  left-hand  corner,  and  upon  his  certificate  (on 
which  he  shall  personally  write  his  name),  the  amount  of  the  invoice,  its  Con- 
sular number,  the  name  of  tiie  Consulate,  and  the  amount  and  number  of  the 
fee  received  for  the  Consular  authentication. 

665.  The  said  copy  (or  copies,  if  there  are  two  or  more  invoices  to  be  for- 
warded by  the  same  vessel  or  mail)  must  then  be  placed  in  an  envelope,  care- 
fully addressed  to  the  collector,  and  stamped  with  the  name  of  the  Consulate 
and  the  date.  The  blank  for  the  numbers  of  the  invoices  must  be  filled  in  writ- 
ing. A  small  silk  cord  or  narrow  ribbon  must  then  be  passed  through  the  en- 
velope, near  the  ends  and  sides,  and  under  the  Consular  seal,  with  which  the 
envelope  must  be  carefully  sealed  (Form  No.  142). 

666.  When  invoices  are  transmitted  from  a  Consulate  in  the  interior,  or  place 


64  CONSULAR  REGULATIONS. 

of  purchase,  or  manufacture,  to  the  Consul  of  the  port  of  shipment  therein 
designated,  to  be  thence  forwarded  to  the  proper  collector,  the  package  must, 
be  accompanied  with  a  descriptive  list  to  facilitate  comparison  with  the  ship's 
manifest,  before  taking  the  master's  receipt,  as  per  Forms  Nos.  141  and  143. 
The  latter  Consul  must  see  that  the  integrity  of  the  package  is  duly  secured  in 
the  manner  prescribed  in  the  preceding  paragraph. 

667.  The  copy  filed  in  the  Consulate  must  be  carefully  folded,  and  indorsed 
with  its  number,  date,  the  name  of  the  owner  or  shipper,  and  the  name  of  the 
vessel  in  which  the  merchandise  is  shipped.  Forms  of  the  invoice  book  re- 
quired to  be  kept  by  Consular  Officers,  and  the  digest  of  its  contents  to  be 
sent  to  the  Department  of  State,  are  given  in  Forms  Nos.  117  and  133. 

668.  Consular  Officers  will,  on  request  of  the  proper  collectors,  supply  them, 
free  of  charge,  with  copies  of  any  such  documents  on  file  in  their  offices  as  they 
may  need  in  the  discharge  of  their  official  duties.  Copies  prepared  by  other 
persons  for  their  own  use  will,  on  request,  be  certified  on  payment  of  two  dol- 
lars. When,  however,  duplicates  of  originals  are  required,  or  the  copy  is  pre- 
pared by  the  Consul,  the  schedule  fee  will  be  exacted  as  for  original  service. 
They  are  also  required  to  furnish  to  the  Secretary  of  the  Treasur\^,  or  to  such 
officers  of  the  customs  as  he  may  direct,  as  often  as  may  be  required,  the  prices 
current  of  all  articles  of  merchandise  usually  exported  to  the  United  States 
from  the  port  or  place  in  which  the  Consular  Officer  is  stationed. 

669.  If  a  Consular  Officer  ascertains  and  has  reliable  evidence  of  the  falsity 
of  an  oath,  administered  either  by  himself  or  by  a  local  magistrate  whose  cer- 
tificate he  has  authenticated,  he  should  notify  the  Treasury  Department  ;  which 
will  transmit  to  him  the  original  invoice  and  oath,  to  be  used,  if  deemed  ex- 
pedient, in  a  prosecution  for  perjury.  He  should  also  promptly  inform  the 
Treasury  Department,  and  the  collector  of  the  port  to  which  goods  may  be  des- 
tined, of  all  errors  and  frauds  discovered  in  invoices  that  have  been  certified 
b}^  him. 

670.  The  statute  authorizes  the  Secretary  of  the  Treasury  to  make  regula- 
tions for  sealing  vessels,  cars,  and  other  vehicles  coming  into  the  United  States 
with  dutiable  merchandise  from  any  contiguous  foreign  lands  or  countries. 
The  decliaraton  to  be  made  in  such  case  is  shown  in  Form  No.  146. 

Free  Entry  of  Products  op  American  Fisheries. 

671.  Fish,  oil,  bone,  pearl-shells,  and  all  other  products  of  American  fisheries 
brought  into  the  United  States  from  foreign  places,  in  a  vessel  other  than  the 
one  by  which  the  same  were  taken,  will  be  admitted  to  free  entry  only  on  the 
production  to  the  collector  of  customs  at  the  port  of  importation,  by  the  master 
of  the  importing  vessel,  of  a  manifest  of  said  articles,  duly  subscribed  and 
sworn  to  by  the  master  of  the  fishing  vessel  by  which  such  articles  were  taken, 
and  certified  by  the  United  States  Consular  Officer  at  the  foreign  port  where 
the  transshipment  of  such  articles  occurred.  Such  manifest  and  certificate  will 
be  in  the  form  given,  respectively,  in  Forms  Nos.  157  and  158. 

672.  Articles  the  product  of  American  fisheries  in  the  Pacific  may  be  landed 
from  the  fishing-vessel  at  Panama,  New  Granada,  and  transported  across  the 
Isthmus  of  Panama,  and  shipped  to  a  port  of  the  United  States,  on  the  At- 
lantic or  Gulf  of  Mexico,  and  be  treated  on  arrival  as  if  imported  direct  from 
the  whaling  or  fishing  ground  in  the  original  vessel,  on  due  compliance  with 
these  Regulations.  A  manifest  must  be  made  out  and  verified  in  the  manner 
above  indicated.  The  United  States  Consul  at  Panama,  or  the  revenue  in- 
spector, if  there  be  one,  will  examine  the  packages,  and  make  comparison 
thereof  with  the  manifest,  and  certify  thereon  the  result  under  his  hand  and 
official  seal,  stating  in  his  certificate  that  the  articles  so  manifested  were  placed, 
under  his  inspection,  on  the  cars  or  other  vehicles  for  transportation  to  the  port 
or  place  of  shipment  on  the  Atlantic  side.  On  arrival  of  the  articles  at  the  At- 
lantic terminus  of  the  route,  the  manifest  aforesaid  must  be  presented  to  the 
United  States  Consul  at  Aspinwall,  or  to  the  revenue  inspector,  if  there  be  one, 


CONSULAR  REGULATIONS.  65 

who  will  certify  thereon  to  the  due  shipment  of  the  same  under  his  inspection 
on  board  the  vessel,  naming  the  vessel  and  her  master,  for  its  destination  in  the 
•  United  States.  Like  proceedings  will  be  had  in  case  of  products  of  American 
fishery  transported  by  the  route  of  San  Juan  de  Nicaragua. 

673.  Provision  has  been  made  by  law  for  the  free  entry  into  the  United  States 
of  animals  from  beyond  the  seas  when  imported  for  breeding  purposes.  The 
customs  regulations  require  in  such  cases  that  the  owner  of  the  animals  shall 
produce  to  the  collector  at  the  port  of  importation  a  certificate  from  the  Con- 
sular Officer  of  the  United  States  at  the  port  of  shipment,  showing  that  the 
animals  are,  to  the  best  of  his  information  and  belief,  intended  for  such  pur- 
pose, and  also  a  statement  of  the  owner,  under  oath,  that  the  animals  were 
purchased  abroad  and  imported  into  the  United  States  especially  for  breed- 
ing purposes.  The  collector  must  also  be  satisfied  that  the  animals  are  of 
superior  stock,  adapted  to  improving  the  breed  in  the  United  States.  The  term 
"  beyond  the  seas  "  is  held  to  apply  to  any  territory  beyond  the  limits  of  the 
United  States.  The  form  of  the  owner's  statement  and  the  Consular  certificate 
will  be  found  in  Form  No.  66. 

674.  The  statute  also  provides  for  the  free  admission  of  the  teams  of  ani- 
mals, including  tackle  and  harness,  and  the  wagons,  sleighs,  or  other  vehicles 
drawn  by  such  teams,  when  brought  into  the  United  States  by  emigrants.  In 
such  cases  the  emigrant  must  produce  to  the  collector  of  customs  at  the  port 
of  importation  an  affidavit  showing  that  the  same  have  been  in  actual  use  by 
him  abroad  ;  that  they  are  at  the  time  in  actual  use  for  the  purpose  of  emigra- 
tion ;  and  that  they  are  brought  into  the  United  States  for  his  own  use  and 
not  for  sale.  The  affidavit  ma}'  be  made  before  a  collector  of  customs,  or  a 
Consular  Officer,  or  before  any  local  official  qualified  to  administer  oaths.  No 
formal  Consular  certificate  is  required  ;  but  if  the  papers  for  such  an  entry  are 
executed  before  a  Consular  Officer  they  should  be  in  the  form  prescribed  in 
Form  No.  93.  No  greater  fee  than  fifty  cents  shall  be  collected  by  a  Consular  Offi- 
cer for  the  services  rendered  in  such  cases  under  any  pretext,  and  his  services 
shall  include  the  necessary  blanks  and  the  preparation  of  them  when  required. 

675.  The  statute  provides  for  the  entry  at  ports  of  the  United  States,  free  of 
duties,  of  paintings,  statuary,  fountains,  and  other  works  of  art,  the  production 
of  American  artists.  The  fact  of  such  production  must  be  verified  by  the  cer- 
tificate of  a  Consul  or  Minister  indorsed  upon  the  written  declaration  of  the 
artist.  The  forms  applicable  to  such  cases  will  be  found  in  Forms  Nos.  155 
and  156. 

676.  It  frequently  happens,  in  regard  to  the  importation  of  lumber  from 
countries  adjacent  to  the  United  States,  that  the  lumber  is  imported  in  two  or 
more  canal-boats  or  barges  towed  by  a  single  steamer.  The  regulation  under 
which  authority  was  given  to  shippers  to  embrace  in  a  single  Consular  certifi- 
cate the  lumber  on  all  the  boats  or  barges  of  a  tow  has  been  rescinded.  Here- 
after a  separate  Consular  ceitificate  will  be  required  for  the  lumber  on  each 
boat  or  barge  of  a  tow.     '<'**"/  -  ^ 

677.  Representations  have  from  time  to  time  been  received  at  the  Depart- 
ment of  State  that  shipments  of  general  merchandise  are  often  divided  into 
small  lots,  in  order  to  bring  each  lot  under  the  value  of  one  hundred  dollars, 
for  the  purpose  of  securing  entry  at  the  custom-house  without  the  production 
of  Consular  invoices.  This  division  of  shipments  has,  in  some  quarters,  grown 
into  a  general  practice,  and  has  been  encouraged  hitherto  by  the  admission  of 
such  non-invoiced  goods  without  special  inquiry  as  to  the  reasons  for  the  failure 
to  produce  verified  invoices.  At  the  instance  of  that  Department  the  atten- 
tion of  customs  officers  has  been  called  by  the  Secretary  of  the  Treasury  to 
section  2860  of  the  Revised  Statutes,  which  provides  that,  except  in  the  cases 
mentioned  in  the  four  preceding  sections,  no  merchandise  shall  be  admitted  to 
entry  from  any  foreign  country  unless  an  invoice  is  presented  conforming  to 
the  requirements  of  sections  2853  to  2855  of  the  Revised  Statutes.  The  prin- 
cipal exception  to  this  rule  is  found  in  section  2859  of  the  Revised  Statutes^ 

5 


ee  CONSULAR  REGULATIONS. 

which  provides  that,  whenever  the  value  of  imported  merchandise  does  not  ex- 
ceed one  hundred  dollars,  the  collector  at  the  port  of  arrival  may  admit  it  to 
entry  without  the  production  of  a  Consular  invoice,  if  he  is  satisfied  that  the 
neglect  to  produce  such  invoice  was  unintentional  and  that  the  importation  was 
made  in  good  faith,  and  without  any  purpose  of  defrauding  or  evading  the 
revenue  laws. 

678.  Circular  instructions  were  issued  to  collectors  of  customs  enjoining 
them,  where  an  entry  of  merchandise  valued  at  less  than  one  hundred  dollars  is 
presented,  to  make  due  examination  in  order  to  ascertain  whether  the  failure 
to  produce  a  Consular  invoice  was  unintentional,  and  otherwise  free  from  the 
objections  specified  in  the  statute.  Where  the  merchandise  is  not  clearly  en- 
titled to  the  privilege  of  entry  without  Consular  invoice,  they  are  directed  to 
require  a  bond  for  the  production  of  such  invoice  in  the  usual  manner.  Ship- 
ments of  small  quantities  of  butter,  eggs,  garden  produce,  and  other  like  arti- 
cles brought  to  the  United  States  by  parties  living  along  the  border,  and  who 
are  producers  of  the  same,  have  been  heretofore  considered  as  not  being  sub- 
ject to  the  requirements  of  Consular  invoices,  and  no  objection  will  be  made  to 
a  continuance  of  this  rule. 

2.  Relations  between  Consular  Officers  and  Revenue  Agents. 

679.  Consular  Officers  will  confer  freely  with  the  Treasury  Revenue  Agents 
who  may  be  appointed  to  visit  and  examine  the  Consulates.  They  will  remem- 
ber, however,  that  these  agents  have  no  authority  to  instruct  them  as  to  their 
official  acts.  Consular  Officers  will  also  render  to  such  Revenue  Agents 
every  assistance  in  their  power  in  the  performance  of  their  duties,  giving  them 
free  access  to  the  records  and  papers  of  their  Consulates  relating  to  trade  with 
the  United  States;  communicating  to  them  promptly  any  information  acquired 
by  the  former,  showing  or  indicating  actual  or  contemplated  frauds  in  the  ex- 
portation of  merchandise  to  the  United  States,  or  which  may  be  in  any  wise 
useful  to  such  agents  in  the  prosecution  of  their  inquiries  or  the  performance 
of  their  duties ;  and  generally  co-operating  with  them  therein,  and  particularly 
giving  special  attention  to  any  invoices  or  merchandise  in  which,  or  in  relation 
to  which,  such  agents  may  advise  them  that  there  is  reason  to  apprehend  that 
fraud  or  irregularity  has  been  or  is  likely  to  be  committed.  Where  samples 
are  susceptible  of  being  divided,  such  agents  will  be  entitled  to  one-half  of  any 
such  sample  on  application  therefor  ;  and  in  all  cases  they  will  be  entitled  to 
make  such  use  of  samples  as  may  be  necessary  to  enable  them  to  prosecute  any 
inquirj^,  or  procure  any  required  proof,  in  the  performance  of  their  duties. 

3.  Debenture  and  Landing-Certificates. 

680.  An  important  duty  of  Consular  Officers  is  the  giving  of  debenture  and 
landing-certificates  for  goods  brought  to  their  ports  from  this  country,  under 
export  bonds,  without  payment  of  customs  duties  or  internal  taxes,  or  with 
benefit  of  drawback  after  payment  of  duties  or  taxes.  To  prevent  frauds,  they 
are  cautioned  not  to  certify  without  personal  inspection,  or  undoubted  proof  of 
their  truth.  Such  proof  may  consist  of  the  production,  whenever  practicable, 
of  the  certificate  of  the  collector  of  customs  or  chief  revenue  officer  of  the  port 
where  the  merchandise  has  been  landed. 

681.  For  the  discharge  of  the  export  bond  covering  imported  merchandise, 
the  exporter  must  produce  a  certificate  from  the  consignees  (Form  No.  150) 
and  joint  affidavit  of  the  master  and  mate  of  the  exporting  vessel  (Form  No. 
153)  and  the  certificate  (Form  No.  151)  of  the  Consul  of  the  United  States  at 
the  port  to  which  the  goods  were  exported,  verifying  the  consignee's  certifi- 
cate ;  or  in  case  the  latter  certificate  cannot  be  produced,  a  certificate  from  two 
merchants  residing  at  the  place  to  which  the  goods  were  exported  (Form  No. 
152).  He  must  also  produce,  whenever  practicable,  the  certificate  of  the  chief 
revenue  officer  or  collector  of  the  foreign  port  (appended  thereto)  under  the 


CONSULAR  REGULATIONS. 


67 


hand  and  seal  of  that  officer,  certifying  that  the  merchandise  described  has 
been  landed  and  duly  entered  at  the  custom-house  at  said  port,  and  that  the 
duties  imposed  thereon  by  the  laws  of  the  country  in  which  the  port  is  situated 
have  been  fully  paid  or  secured  to  be  paid  (Form  No.  154).  The  fact  that  the 
oaths  of  the  master  and  mate  (Form  No.  153)  are  wanting  in  a  landing- 
certificate  does  not  debar  the  Consul  from  authenticating  such  certificate,  he 
being  satisfied  that  the  same  is  correct. 

682.  For  the  discharge  of  export  bonds  covering  the  exportation  of  articles 
manufactured  in  part  from  domestic  alcohol,  under  the  provisions  of  the  twen- 
tieth section  of  the  act  of  March  3,  1879,  the  same  proof  of  shipment  and  like 
certificates,  or  other  evidence  of  the  landing  of  the  manufactured  articles  at  a 
foreign  port,  are  required  as  in  the  case  of  bonds  given  to  secure  the  exporta- 
tion of  imported  mercliandise  withdrawn  from  warehouse. 

683.  For  the  discharge  of  export  bonds  covering  articles  exported  in  bond 
under  the  internal-revenue  laws  of  the  United  States,  the  importer  must  pro- 
duce and  deliver  to  the  proper  collector  of  customs,  within  the  time  limited  in 
each  bond,  a  landing-certificate  embracing,  in  addition  to  the  evidence  required 
in  other  cases,  evidence  of  the  following  description,  viz. : 

684.  (1.)  The  certificate  of  the  chief  revenue  officer  or  collector  of  the  foreign 
port  (appended  to  the  foregoing)  under  the  hand  and  seal  of  that  officer,  certi- 
fying that  the  merchandise  described  has  been  landed,  weighed,  and  duly  en- 
tered at  the  custom-house  at  said  port,  and  that  the  duties  imposed  thereon  by 
the  laws  of  the  country  in  whicii  the  port  is  situated  have  been  fully  paid,  or 
secured  to  be  paid  (Form  No.  154). 

685.  (2.)  The  certificate  of  the  Consular  Officer  of  the  United  States  resid- 
ing at  such  port  certifying  to  the  truth  of  the  statements  set  forth  in  the  cer- 
tificate of  the  consignee,  and  also  that  the  person  signing  the  foregoing  certifi- 
cate is  the  chief  revenue  officer  of  the  port,  and  that  his  signature  is  genuine 
(Form  No.  151). 

686.  Where  there  is  no  United  States  Consular  Officer  residing  at  the  foreign 
port  of  landing  and  delivery,  this  verification  will  be  signed  by  two  American 
merchants,  if  any  such  reside  there,  and  in  failure  of  both  of  these,  by  two  re- 
spectable foreign  merchants,  in  which  case  the  blank  must  be  filled  up  with  the 
words  "  nor  American  merchants  "  (Form  No.  152). 

A  register  of  landing-certificates  is  required  to  be  kept  by  Consular  Officers 
in  the  form  given  in  Form  No.  134. 

Reports  to  the  Secretary  of  the  Treasury. 

571.  It  is  the  duty  of  every  Consular  Officer  to  furnish  to  the  Secretary  of 
the  Treasury,  as  often  as  shall  be  required,  the  prices-current  of  all  articles  of 
merchandise  usually  exported  to  the  United  States  from  the  port  or  place  in 
which  he  shall  be  located.  They  are  also  requested  to  transmit,  at  least  once  a 
month,  if  opportunity  offers,  to  the  Secretary  of  State  and  to  the*  Comptroller 
of  the  Treasury,  the  rates  of  exchange,  and  also  a  statement  of  the  rates  at 
which  any  depreciated  currency  of  the  country  in  which  they  reside  is  com- 
puted in  United  States  or  Spanish  dollars,  or  in  silver  or  gold  coins  of  other 
countries,  observing  in  all  cases  of  an  estimate  of  the  value  of  the  currency  in 
such  foreign  coins  that  th^ir  weight  and  standard  should  be  made  known  to 
the  Department. 

572.  Consular  Officers  will  also  report  monthly  to  the  Treasury  Department 
the  rates  of  exchange  prevailing  between  the  ports  or  places  at  which  they  re- 
side and  the  following  places,  to  wit,  London,  Paris,  Amsterdam,  and  Ham- 
burg ;  also  New  York,  and  other  principal  ports  in  the  United  States  :  and  they 
will  keep  the  Department  regularly  and  fully  advised  of  the  course  and  prog- 
ress of  trade  from  the  several  ports  of  their  Consulates  to  the  United  States. 


*  1h.Q  first  Comptroller  of  the  Treasury. 


68  CONSULAR  REGULATIONS. 

573.  Consular  Officers  will  forward  regularly,  and  as  often  as  practicable, 
direct!}^  to  the  general  appraisers  residing  at  New  York,  Boston,  Piiiladelphia, 
Baltimore,  and  San  Francisco,  such  prices-current,  manufacturers'  statements 
of  prices,  or  merchants'  printed  circulars  of  prices,  and  such  other  general  in- 
formation as  may  be  useful  to  appraisers  in  the  discharge  of  their  duties.  They 
will  include  in  their  several  reports,  in  detail,  information  on  any  other  points 
which  they  may  think  proper,  in  order  to  an  ascertainment  of  the  value  of 
merchandise  forwarded  to  the  United  States,  and  the  assessment  of  the  legal 
duties,  forwarding  any  printed  or  other  documents  which  they  may  think  de- 
sirable that  the  Department  should  possess. 


CONSULAR  SERVICE  OF  THE  UNITED  STATES. 


The  statutes  of  the  United  States  classify  the  Consulates  General,  Consulates,  and  Com. 
mercial  Agencies  into  three  classes:  1.  Those  embraced  in  a  schedule  known  as  Schedule 
B,  the  incumbents  of  which  receive  a  fixed  salary,  and  are  not  allowed  to  transact  business. 
2.  Those  embraced  in  a  schedule  known  as  Schedule  C,  the  incumbents  of  which  receive  a 
.fixed  salary,  and  are  allowed  to  transact  business.  '  3.  All  other  Consulates,  the  incumbents 
of  which  are  compensated  by  the  fees  collected  in  their  ofSices,  and  are  allowed  to  transact 
business.  Under  the  Act  of  June  11,  1874,  the  Corvsulates  in  Schedules  B  and  C  are  sub- 
divided into  seven  classes,  according  to  salary,  Schedule  C  embracing  all  of  Class  7.  The 
classification  is  indicated  by  the  number  annexed  to  each  Consulate. 

Schedule  B.     (Class  1.) 


CONSULATES   GENERAL. 

2.  Canton. 

6.  Malta. 

6.  Cape  Town. 

3.  Manchester. 

Berlin. 

5.  Cardiff. 

6.  Manheim. 

Cairo. 

6.  Charlottetown,Pr.  Ed'sl. 

4.  Marseilles. 

Calcutta. 

5.  Chemnitz. 

6.  Martinique. 

Constantinople. 

2.  Chin-Kiang. 

5.  Matamoras. 

Frankfort-on-the-Main. 

6.  Clifton. 

3.  Matanzas. 

Havana. 

6.  Coaticook. 

6.  Mauritius. 

Kanagawa. 

3.  Colon. 

6.  Messina. 

London. 

6.  Copenhagen. 

6.  Montevideo. 

Melbourne. 

5.  Cork. 

6.  Munich. 

Mexico. 

3.  Demerara. 

3.  Nagasaki. 

Montreal. 

4.  Dresden. 

6.  Nantes. 

Paris. 

5.  Dublin. 

6.  Naples. 

Kio  Janeiro. 

6.  Dundee. 

6.  Nassau,  New  Providence. 

Kome. 

6.  Fayal,  Azores. 

6.  Newcastle. 

Shanghai. 

6.  Florence. 

6.  Nice,  France. 

St.  Petersburg. 

2.  Foo-Choo. 

2.  Ningpo. 

Tampico. 

6.  Fort  Erie. 

5.  Nuremberg. 

Vienna. 

6.  Funchal. 

5.  Odessa. 

6.  Geneva. 

6.  Oporto. 

CONSULATES. 

6.  Genoa. 

3.  Osako. 

5.  Acapulco. 

6.  Gibraltar. 

6.  Palermo. 

5.  Aix-la-Chapelle. 

6.  Algiers. 

3.  Glasgow. 

3.  Panama. 

6.  Goderich,  Canada  "West. 

5.  Pernambuco. 

5.  Amoor  River. 

4.  Hakodadi. 

6.  Pictou. 

2.  Amoy. 

6.  Amsterdam. 

5.  Halifax. 

5.  Port  Louis,  Mauritiui. 

4.  Hamburg. 

6.  Port  Mahon. 

4.  Antwerp. 

5.  Hamilton,  Canada  West. 

6.  Port  Said. 

3.  Aspinwall. 
6.  Aukland. 

2.  Hankow. 

6.  Port  Sarnia. 

3.  Havre. 

6.  Port  Stanley. 

6.  Bahia. 

3.  Hiogo. 

5.  Prague. 

3.  Bangkok. 

1.  Honolulu. 

6.  Prescott. 

6.  Barbadoes. 

1.  Hong-Kong. 

6.  Quebec' 

6.  Barcelona. 

6,  Jerusalem. 

6.  Rotterdam. 

5.  Barmen. 

5.  Kingston,  Jamaica. 

6.  San  Domingo. 

5.  Basle. 

6.  Kingston,  Canada. 

5.  San  Juan,  Porto  Rico. 

5.   Beirut. 

6.  La  Rochelle. 

4.  Santiago  de  Cuba. 

4.  Belfast. 

6.  Laguayra. 

6.  Santa  Cruz,  West  Indies. 

6.  Bermuda. 

5.  Leeds. 

6.  Seychelles. 

4.  Birmingham. 

6.  Leghorn. 

4.  Sheffield. 

4.  Bordeaux. 

5.  Leipsic. 

4.  Singapore. 

3.  Bradford. 

6.  Liege. 

5.  Smyrna. 

4.  Bremen. 

5.  Lioth. 

5.  Sonneberg. 

6.   Bristol. 

6.  Lisbon. 

5.  Southampton. 

4.  Brussels. 

3.  Buenos  Ayres. 

^Liverpool. 
4.  Lyons. 

6.  St.  Helena. 

6.  St.  John's,  Canada  East. 

6.  Cadiz. 

6.  Mahe. 

5.  St.  John's,  N.  B. 

2.  Callao. 

6.  Malaga. 

4.  St.  Thomas. 

*  The  consulate  at  Liverpool  is,  as  to  salary,  specially  provided  for.        ^        ,  .^    ^         ,^  ,    *  m 

By  the  Act  of  August  15,  1876,  no  appropriation  was  made  for  the  salaries  of  the  Consul  Creneral  at  lampico, 
the  Consuls  at  Aix  la  Chapolle,  Amoor  River,  Buenos  Ayres,  Goderich,  La  Kochelie,  Maka,  Nantes,  Oporto,  Port 
Mahon,  Santa  Cru^,  W.  I.,  Seychelles,  Southampton,  Swatow,  Turks'  Island,  Windsor  (Canada  West),  Cyprus, 
MnraPham,  Milan,  Stettin,  and  the  Commercial  agent  at  Madagascar.        ,  ,     ,     ^       ^    ^^    ^  .        ^       ^ 

Cologne  was  added  to  the  list  of  Class  5,  Schedule  B.  Prescott  and  St.  John's,  Canada  East,  were  transferred 
\orr  Clas.s  6  to  Class  5,  and  the  following  consulates  are  entered  in  both  the  5th  and  6th  classes,  to  wit:  Barba- 
0'^^,  Bermuda,  Fort  Erie,  Port  Sarnia,  Quebec,  Smyrna;  while  Windsor,  Nova  Scotia,  is  placed  both  in  Claas  f 
and  C"  188  7.      '  ^^  ^ 

(69) 


70 


CONSULAR  SERVICE  OF  THE  UNITED  STATES. 


Schedule  B.     (Class 

!•)- 

-Continued. 

6. 

Stuttcjart. 

4.  Trinidad  de  Cuba. 

6.  Verviers. 

2. 

Swatow. 

3.  Tripoli. 

6.  Windsor,  Canada  West. 

5. 

Tamatavo. 

3.  Tunis. 

6.  Winnipeg,  B.  N.  A. 

6. 

Tampico. 

4.  Tunstall. 

5.  Zurich. 

'   3. 

Tangiers. 

5.  Turk's  Island. 

2. 

Tien-Tsin. 

6.  Valencia. 

COMMi^RCIAL   AGENCIES. 

5. 

Toronto. 

3.  Valparaiso. 

Madagascar, 

6. 

Trieste. 

3.  Vera  Cruz. 

San  Juan  del  Norte. 

Schedule  C.     (Class  2.) 


CONSULATES. 

7.  Maranham. 

7.  Truxillo. 

7.  Milan. 

7.  Venice. 

7.  Apia. 

7.  Omoa. 

7.  Windsor  (Nova  Scotia). 

7.   Batavia. 

7.  Ovalau. 

7.  Zanzibar. 

7.  Bucharest. 

7.  Para. 

7.  Cape  Haytien. 

7.  Eio  Grande  de  Sul. 

commercial  agencies. 

7.  Ceylon. 

7.  Sabanilla. 

7.  Cj'^prus. 

7.  Santiago  (Cape  Verde). 

Gaboon. 

7.  Gaspe  Basin. 

7.  Stettin. 

Lanthala. 

7.  Guayaquil. 

7.  Tahiti. 

St.  Paul  de  Loando. 

7.  Guaymas. 

7.  Talcahuano. 

Class  8. 


CONSULATES. 

Aguas  Calientes. 
Alicante. 
Amapala. 
Ancona. 
Archangel. 
Bathurst. 
Bergen. 
Bilbao. 
Bogota. 
Bombay. 
Brunswick. 
Buenaventura. 
Carlsruhe. 
Carrara. 

Carthagena  (Spain). 
Cayenne. 
Choe-Foo. 
Chihuahua. 
Christiana. 
Ciudad  Bolivar. 
Comayagua  and  Teguci- 
galpa. 
Coquimbo. 
Cordoba. 
Corunna. 
Cura9oa. 
Denia. 
Falmouth. 
Galatza. 


Ghent. 

Gottenburg. 

Guadeloupe. 

Guatemala. 

Hamilton  (Bermuda). 

Helsingfors. 

Hobart  Town. 

Laguna, 

Lambayeque. 

La  Paz  (Bolivia). 

La  Paz  (Mexico). 

La  Union. 

Londonderry. 

Ludwigshafen. 

Manila. 

Magdalen  a. 

Manzanillo  (Mexico). 

Maracaibo. 

Mazatlan. 

Merida, 

Minatitlan. 

Monterey. 

Moscow. 

Mozambique. 

New  Chwang. 

Ostend. 

Padang. 

Paramaribo. 

Plymouth. 

Puerto  Cabello. 


Keims. 

Kio  Hacha. 

Kosario. 

San  Bias. 

San  Dimas. 

San  Jose  (Costa  Eica). 

San  Jose  and  Cape  Saint  Lucai 

San  Salvador. 

Sonsonate. 

Santa  Martha. 

Santander. 

Seville. 

Sierra  Leone. 

St.  Bartholomew. 

St.  Catharine's  Island. 

St.  Christopher. 

St.  John  (Newfoundland). 

St.  Martin. 

St.  Pierre  (Martinique). 

St.  Thome. 

Stockholm. 

Taranto. 

Tehuantepec. 

Teneriffe. 

Trebisond. 

Trinidad  (Island). 

Victoria. 

Warsaw. 

Zacatecas. 

Zante. 


Antigua. 

Belize. 

Camargo. 

Grand  Bassa. 

Guerrero. 

Modellia. 

Mier. 


COMMERCIAL   AGENCIES. 

Nuevo  Laredo. 

Oajaca. 

Piedras  Negras. 

Presidio  del  Norte. 

Samana. 

San  Andres. 

San  Luis  Potosi. 


St.  Bartholomew. 

St.  Christopher. 

St.  Marc. 

St.  Pierre  (Miquelon). 

Sydney. 

Tetuan. 


LIST  OF  CUSTOMS  DISTRICTS,  Etc. 


71 


LIST  OF  CUSTOMS  DISTRICTS,  PORTS  OF  ENTRY 
AND  DELIVERY,  AND  CUSTOMS  STATIONS. 


Maine, 

Ports  and  Places  at  which 

Districts. 

Ports  of  Entry. 

Ports  of  Delivery. 

Deputy  Colleetursi  or  Surveyors 
are  Stationed. 

Aroostook, 

Houlton,    . 

Briderewater  Me 

Fort  Fairfield,  Me. 
Van  Buren,  Me. 

Passamaquoddy, 

Eastport,    . 

.    Calais, 

.    Calais,  Me. 

Pembroke, 

.    Lubec,  Me. 

Eobbinston, 

.    Eobbinston.  Me. 

Machias,      . 

Machias,    . 



.     Jonesport,  Me. 
Cherryfield,  Me. 

Frencliman's  Bay,     . 

Ellsworth,  . 

.    Union  Eiver,    . 

.    Sullivan's  Falls,  Me. 
South  West  Harbor,  Me., 
Bar  Harbor,  Me. 

Castine, 

Castine,      . 

.    Blue  Hill,  . 

.    Deer  Island,  Me. 

Deer  Island, 

.    Bucksport,  Ma 

Bucksport, 

.    Sedgwick,  Me. 

Bangor, 

Bangor,      . 

.     Frankfort, 

.    Vanceborough,  Me.^ 

Hampden, 

.    Winterport,  Me 

Belfast, 

Belfast,       . 

.     Prospect,    . 

.     Camden,  Me. 

Vinal  Haven,    . 

.    Searsport,  Me. 

North  Haven,   . 

.    North  Haven,  Me. 

Camden,     . 

.     Vinal  Haven,  Me. 

Waldoborough,  . 

Waldoborough, . 

.    Bristol, 

.    Eockland,  Me. 

Damariscotta,   . 

.    Thomaston,  Me. 

WaiTen, 

.    Damariscotta,  Me.  - 

Thomaston, 

.    Saint  George,  Me. 

Cushing. 

* . 

Saint  George. 

Wiscasset,  . 

Wiscasset, . 

.     Booth  Bay, 
Alna. 

.    Booth  Bay,  Mo. 

Bath,  .... 

Bath, . 

.     Hallowell,. 
Pittston. 
Georgetown. 

.    Moose  Eiver,  Me. 

Bowdoinham. 

Gardiner. 

Richmond. 

Portland  &  Falmouth, 

Portland,  , 

.    North  Yarmouth. 
Brunswick. 
Freeport. 
Harps  well. 

Saco,  .... 

, 

.     Scarborough. 

Kennebunk, 

Kennebunk, 

.    Wells. 

Kennebunk  Port. 

York, 

York. 

New  Hampshire, 

Portsmouth, 

Portsmouth, 

.    New  Castle, 
Dover. 
Exeter. 
Kittery. 
Berwick. " 

Vermont, 

.    Colebrook,  Me. 

Vermont,   . 

Burlington, 

•     •      •      •      • 

,    Saint  Albans,  Vt. 

Alburgh,  Vt. 
Alburgh  Springs,  Vt. 
Swan  ton,  Vt. 
High  gate,  Vt. 
Franklin,  Vt. 
Berkshire,  Vt. 
Eichford,  Vt.  J 
Troy,  Vt. 


72 


LIST  OF  CUSTOMS  DISTRICTS,  Etc. 


Districts. 


Vermont, 


Ports  of  Entry. 
Burlington, 


Ports  of  Delivery. 


Newburyport,    .        .    Newburyport, 


Gloucester,         .        .    Gloucester, 
Salem  and  Beverly,  .    Salem, 
Marblehead,        .        .    Marblebead, 
Boston  and  Charleston,  Boston, 


Plymoutli,  . 
Barnstable, 


Nantucket, 
Edgartown, 
New  Bedford, 


Fall  Kiver, 


Plymoutli, . 
Barnstable, 


Nantucket. 
Edgartown, 
New  Bedford, 


Fall  Eiver, 


Massachusetts, 

.    Amesbury. 

Salisbury. 

Haverhill. 

Newbury. 

Ipswich. 
,    Manchester. 
.    Danvers. 
.     Lynn, 
.    Medford,    . 

Cohasset. 

Hingham. 

Weymouth. 

Cambridge. 

Eoxbury. 

Dorchester. 
.    Scituate,    . 

Kingston,  . 

Duxbury. 

Marshfield. 
*     .     Sandwich, . 

Falmouth,  ■ 

Harwich,  . 

Wellfleet,  . 

Provincetown, 

Chatham,  . 


Westport. 

Eochester. 

Wareham. 

Swansea. 

Somerset. 

Freetown. 

Berkley. 

Taunton. 


Ports  and  Places  at  which 
Deputy  Collectors  or  Surveyors 
are  Stationed. 

Newport,  Vt. 
Derby,  Vt. 
Island  Pond,  Vt. 
Windmill  Point,  Vt. 
Canaan,  Vt. 


Lynn,  Mass. 
Cohasset,  Mass. 


Scituate,  Mass. 
Duxbury,  Mass. 


Wellfleet,  Mass. 
Hyaunis,  Mass. 
Provincetown,  Mass. 
Woods'  Holl,  Mass. 
Chatham,  Mass. 
South  Dennis,  Mass. 

Vineyard  Haven,  Mass. 


Newport,    . 

Bristol  and  Warren, 
Providence, 


Newport, 


Hhode  Island, 


Bristol  and  Warren, 
Providence, 


North  Kingston. 
Tiverton. 
Barrington. 
Pawtuxet. 
East  Greenwich. 


Stonington, 
New  London, 
-Middletown, 


New  Haven, 


Stonington, 
New  London, 
Middletown, 


New  Haven, 


Connecticut, 

.    Pawcatuck  Eiver, 


Norwich. 

Groten. 

Lyme. 

Say  brook,  . 

Kellinsworth. 

Haddam. 

East  Haddam. 

Chatham. 

Weathersfield. 

Glastenbury. 

Hartford. 

East  Hartford. 

Windsor. 

East  Windsor. 

Guilford. 

Branford. 


Mystic,  Conn. 
Westerly,  Conn. 
Pawcatuck,  Conn. 


Hartford,  Conn. 


LIST  OF  CUSTOMS  DIS.TRICTS,  Etc. 


73 


Districts. 
New  Haven, 
Fairfield,    . 


Ports  of  Entry. 
New  Haven, 
Bridgeport, 


Ports  of  Delivery. 

Milford. 

Derby. 

Norwalk,   .        , 

Stratford. 

Stamford. 

Greenwich. 


Ports  and  Places  at  which 
Deputy  Collectors  or  Surveyors 
are  btationed. 


Norwalk,  Conn. 


New  York, 


Sag  Harbor, 

City  of  New  York, 


Sag  Harbor, 
New  York, 
Jersey  City, 


Champlain, 


PlattsbuTgh, 


Greenport, 

New  Windsor, 

Newburg,  . 

Poughkeepsie, 

Esopus, 

Kinderhook. 

Albany, 

Hudson. 

Troy. 

Ehinebeck  Landing. 

Cold  Spring, 

Port  Jetferson. 

Patchogue. 

Whitehall, . 

Fort  Covington, 


Oswegatchie, 


Cape  Vincent, 


Ogdensburgh, 


Cape  Vincent, 


•        • 


Oswego, 
Genesee,     . 

Niagara,     . 


Oswego,      .... 
Eiver  Genesee  (Eochester,) 

Suspension  Bridge,  . 


Buffalo  Creek, 


Dunkirk, 


Buffalo,      .... 


Dunkirk,    . 


.    Barcelona. 
Silver  Creek. 
Cattaraugus  Creek. 


Greenport,  N.  Y. 

Troy,  N.  Y. 

Albany,  N.  Y.  (Surveyor). 

Cold  Spring,  N.  Y. 

Jersey  City,  N.  J. 

Port  Jefferson,  N.  Y. 

Patchogue,  N.  Y. 


Malone,  N.  Y. 
Eouse's  Point,  N.  Y. 
Champlain,  N.  Y. 
Mooer's  Junction,  N.  Y. 
Mooer's  Forks,  N.  Y. 
Ellenburg  Depot,  N.  Y. 
Chateaugay,  N.  Y. 
Trout  Eiver,  N.  Y. 
Fort  Covington,  N.  Y. 
Hogansburgh,  N.  Y. 
Whitehall,  N.  Y. 
Morristown,  N.  Y. 
Waddington,  N.Y. 
Lisbon,  N.  Y. 
Louisville,  N.  Y. 
Massena,  N.  Y. 
Hammond,  N.  Y. 
Clayton,  N.  Y. 
Alexandria  Bav,  N.  Y. 
Sackett's  Harbor,  N.  Y. 
Dexter,  N.  Y. 
Milieu's  Bav,  N.  Y. 
Sandy  Creek,  N.  Y. 
Henderson,  N.  Y. 
Chaumont,  N.  Y. 
Fair  Haven,  N.  Y. 
Sodus  Point,  N.  Y. 
Pultney ville,  N.Y.  |  During 
Oak  Orchard,  N.Y.  j  navg'n. 
Cbarlotte,  N.  Y. 
Niagara  Falls,  N.  Y. 
Port  Day,  N.  Y. 
Tonawanda,  N.  Y. 
Lewiston,  N.  Y. 
Wilson,  N.  Y. 
Olcott,  N.  Y. 
Young8town,N.Y 
Yates  Eiver,  N.Y 
North^Buffalo,  N.  Y. 
Black  Eock  Ferry,  N.  Y. 
Tonawanda,  N.  Y. 
International  Bridge,  N.  Y 
East  Buffalo,  N.  Y. 


During 
naviga- 
tion. 


74 


LIST  OF  CUSTOMS  DISTRICTS,  Etc. 


Districts. 

Newark, 

Perth  Amboy,    . 

Little  Egg  Harbor, 
Great  Egg  Harbor, 

Bridgeton, . 

Burlington, 


New  Jersey, 

Ports  of  Entry.  Ports  of  Delivery. 


Newark,     . 
Perth  Amboy, 

Tuckerton. 
Somers'  Point, 

Bridgeton, . 

Burlington, 


Elizabeth. 
New  Brunswick, 
Middletown  Point. 


Salem, 

Port  Elizabeth,  . 

Lamberton  (Trenton), 


Ports  and  Places  at  which 
Deputy  Collectors  or  Surveyors 
are  Stationed. 

Point  Pleasant,  N.  J. 


Bargaintown.  N.  J. 
Atlantic  City,  N,  J. 
Mauricetown,  N.  J. 
Goshen,  N.  J. 
Trenton,  N.  J. 


Pennsylvania, 


Philadelphia,     . 

Erie,    . 
Pittsburgh, 

.    Philadelphia, 

.    Erie. 

.    Pittsburgh. 

.    Camden,     . 
Chester, 

Delaware, 

Camden,  N.  J. 
Chester,  Pa. 

Delaware,  . 

.    Wilmington, 

.    New  Castle, 
PortPenn, 
Delaware  City, . 

Maryland, 

Seaford,  Del. 
New  Castle,  Del. 
Lewes,  Del. 

Eastern,      . 
Baltimore,  . 

Annapolis,  . 

.    Crisfield,    . 
.    Baltimore, . 

.    Annapolis, 

.    Salisbury. 
.    Cambridge, 

Easton. 

Havre  de  Grace. 
.    Benedict,   . 

Lower  Marlborough. 

Town  Creek. 

Silvey's  Landing. 

Cedar  Point. 

Nottingham. 

Saint  Mary's. 

Havre  de  Grace, '. 
Town  Creek,  Md. 

Georgetown, 


District  of  Columbia, 

Georgetown, 


Washington,  D.  C. 


Cherrystone, 

Alexandria, 
Tappahannock,  . 


Yorktown,  . 
Norfolk&Portsmouth, 

Petersburgh, 
Eichmond, . 


Virginia, 

Cherrystone  (Eastv'e),   Snow  Hill, 

Folly  Landing, 
Alexandria,        .        .     Potomac. 
Tappahannock,  .        .     Port  Eoyal, 

Fredericksburgh. 

Yeocomico. 
Newport  News,  .  .  Yorktown, 
Norfolk&Portsmouth,    Suffolk. 

Smithfield. 
P'sburgh  to  City  Point,     .... 
Eichmond, ....... 


Onancock,  Va. 
Chincoteague,  Va. 


Yorktown,  Va. 


City  Point,  Va. 
West  Point,  Va. 


Albemarle, 
Pamlica, 


Beaufort,     . 
Wilmington, 


North  Carolina, 


Edenton,     . 
New  Berne, 


Beaufort. 
Wilmington. 


Elizabeth  City,  N.  C. 
Washington,  N.  C. 
Portsmouth,  N.  C. 
Hatteras,  N.  C. 


LIST  OF  CUSTOMS  DISTRICTS,  Etc. 


75 


Districts. 


South  Carolina, 

Ports  and  Places  at  which 
Ports  of  Entry,  Ports  of  Delivery.       Deputy  Collectors  or  Surveyors 

are  Stationed. 


Georgetown, 

.    Georgetown. 

Charleston, 

.    Charleston. 

Beaufort,    . 

.    ?eaufort,   . 

Georgia, 

Port  Royal,  S.  C. 
Coosa w,  S.  C. 

Savannah,  . 

.    Savannah, . 

.    Augusta. 

Brunswick, 

.     Brunswick, 

.     Frederica, 
Darien. 

Darien,  Ga. 

Saint  Mary's, 

.    Saint  Mary's. 

Atlanta. 

Florida, 

Fernandina, 

.    Fernandina. 

Saint  John's, 

.    Jacksonville,     . 

Mayport,  Fla. 

Saint  Augustine, 

.    Saint  Augustine, 

Indian  Eiver,  Fla. 

Key  West, 

.    Key  West, 

.    Tampa, 

Punta  Eassu,  Fla. 
Tampa,  Fla. 
Charlotte  Harbor,  Fla. 
Manatee,  Fla. 

Saint  Mark's,    . 

.     Cedar  Keys, 

.    Saint  Mark's,     . 
Magnolia. 

Saint  Mark's,  Fla. 

Apalachicola,     . 

.    Apalachicola,     . 

West  Pass,  Fla. 

Pensacola,  . 

.    Pensacola, . 

Alabama, 

Saint  Andrew's  Bay,  Fla. 

Mobile, 

.    Mobile,       . 

.    Montgomery. 
Mississippi, 

Pearl  Eiver, 

.    Shieldsborough, 

.    East  Pascagoula, 
Pearlington. 
Ship  Island. 

Pascagoula,  Mi 

Natchez,      . 

.    Natchez,     . 

.     Grand  Gulf. 

Vicksburg, . 

.    Vicksburg. 

Louisiana, 

New  Orleans,     . 

.    New  Orleans,     . 

.    Wheeling,  W,  Va.,     . 

Wheeling,  W.  Va 

Cincinnati,  Ohio, 

Cincinnati,  Ohio. 

Louisville,  Ky., 

Louisville,  Ky. 

Saint  Louis,  Mo., 

Saint  Louis,  Mo. 

Nashville,  Tenn., 

Nashville,  Tenn. 

Memphis,  Tenn., 

Memphis,  Tenn. 

Evansville,  Ind., 

Evansville,  Ind. 

Burlington,  Iowa, 

Burlington,  Iowa. 

Galena,  111., 

Galena,  111. 

Cairo,  111.,  . 

Cairo,  111. 

Dubuque,  Iowa, 

Dubuque,  Iowa.' 

Leavenworth,  Kans. 

Omaha,  Nebr.,   . 

Omaha,  Nebr. 

Kansas  City,  Mo.,     . 

Kansas  City,  Mo.  ' 

Saint  Joseph,  Mo.,      . 

Saint  Joseph,  Mo, 

Shreveport,  La., 

Shreveport,  La. 

La  Crosse,  Wis., 

La  Crosse,  Wis. 

Chattanooga,  Tenn., . 

Chattanooga,  Tenn. 

Portsmouth,  Ohio,     . 

Portsmouth,  Ohio. 

Teehe, 

.    Brashear<Morgan  C'y),    .        .        .        .        . 

Calcasieu  Pass,  La. 

Texas, 

Galveston, 

.    Galveston, 

.    Sabine,  .... 

Sabine  Pass,  Texas. 

Houston,     . 

Houston,  Texas. 

Saluria,      . 

.    Indianola,  . 

.    San  Antonio,     . 

J^gle  Pass,  Texas. 
San  Antonio,  Texaa^ 
Del  Rio,  Texas, 

76 


LIST  OF  CUSTOMS  DISTRICTS,  Etc. 


Districts. 
Corpus  Christi,  . 


Paso  del  Norte, 


San  Diego, 
Wilmington, 


San  Francisco, 
Humboldt, . 


Ports  of  Entry. 
Corpus  Christi,  . 


Ports  of  Delivery. 
Aransas,     .       , 


Brazos  de  Santiago,  .    Brownsville, 


El  Paso, 


San  Diego. 
Wilmington, 


San  Francisco, 
Eureka, 


California, 


Santa  Barbara. 

San  Buenaventura. 

Hueneme. 

Vallejo. 

San  Luis  Obispo, 

Crescent  City. 


Ports  and  Places  at  which 

Deputy  Collectors  or  Surveyors 

are  Stationed.  .. 

Laredo,  Texas. 

Carrizo,  Texas. 

Aransas  Pass,  Texas. 

Point  Isabel,  Texas. 

Ediiiburgh,  Texas. 

Eio  Grande  City,  Texas. 

Eoma,  Texas. 

Santa  Maria,  Texas. 

Salado,  Texas. 

San  Elizario,  Texas. 

La  Noria,  Texas. 

Presidio  del  Norte,  Texas. 

Deming,  N.  M. 

Tucson,  Ariz. 

Yuma,  Ariz. 

Charleston,  Ariz. 

Arivaca,  Ariz. 

Calabasas,  Ariz. 

Line  City  (Isaacson),  Ariz. 


San  Luis  Obispo,  Cal. 


Oregon  and  Washington  Territory, 


So.  Dist.  of  Oregon,   .    Coos  Bay  (Emp.  City), 


Yaquina,    . 
Oregon, 
Willamette, 
Puget  Sound,     . 


Yaquina,    . 
Astoria. 
Portland. 
Port  Townsend, 


Ellensburg. 
Port  Orford. 
Gardner. 
Newport. 


Alaska, 


Sooyoos  and  Colvill,  W.  T. 
San  Juan&FridayHb'r,W.T. 
Sehorn,  W.  T. 


Alaska, 


Sitka, 


Montana  and  Idaho, 


Wrangel,  Alaska. 
Kodiak,  Alaska. 
Onalaska,  Alaska. 


Montana  and 

Idaho,    Fort  Benton. 

Minnesota, 

Minnesota, 
Duluth,      . 

.    Saint  "Vincent, 
.    Duluth. 

.    Saint  Paul, 
Wisconsin, 

.    Neeche,  Dak. 
Saint  Paul,  Minn. 
Bismarck,  Dak. 
Turtle  Mountain,  Dak. 
Pembina,  Dak. 

Milwaukee, 

.    Milwaukee, 

.    Kenosha,    . 
Racine, 
Sheboygan, 
Green  Bay, 
Depere, 

Michigan, 

.    Kenosha,  Wis. 

.    Manitowoc,  Wis. 

.    Green  Bay,  Wis.  "j    During 

.    Sheboygan,  Wis.   >  naviga- 

.    Eacine,  Wis.        j  tion. 

Michigan,  . 

,    Grand  Haven, 

• 

.    Cheboygan, 

.    St.  Ignace,  Mich.  D'ng  nav. 
Cheboygan,  Mich. 
Mackinac,  Mich. 
Charlevoix,  Mich.  1  During 
Frankfort,  Mich.   |  nav'n. 
Manistee,  Mich 
Ludingtoh,  Mich. 

LIST  OF  CUSTOMS  DISTRICTS,  Etc. 


77 


Districts. 
Michigan,  . 


Torts  of  Entry. 
Grand  Haven,  . 


Ports  of  Delivery. 
Cheboygan, 


Huron, 


Port  Huron, 


Detroit, 


Detroit, 


■        • 


Superior, 


Marquette, 


Sault  Saint  Marie, 
Mackinaw, 


Chicago, 


Chicago, 


Indiana  and  Illinois, 

,        .        ,    Waukegan, 

Michigan  City. 


Ports  and  Places  at  which 

Deputy  Collectors  or  Surveyors 

are  Stationed. 

Pentwater,  Mich.   ]  During 
Montague,  Mich.     >   navi- 
P't Sherman, Mich.  J  gation. 
Muskegon,  Mich. 
Holland,  Mich.       ]  "^ 
Saugatuck,  Mich.    (  During 
S'th  Haven,  Mich.  )■   navi- 
Benton  Hb'r,Mich.  I  gation. 
St.  Joseph,  Mich.    J 
Algonac,  Mich. 
Alpena,  Mich.         1  During 
Au  Sable,  Mich.      )   nav'n 
Bay  City,  Mich. 
East  Saginaw,  Mich. 
East  Tawas,  Mich. )  During 
Lexington,  Mich,  j    nav'n. 
Marine  City,  Mich. 
Port  Austin,  Mich.  ]  During 
P't  Crescent,  M'h.  >■   navi- 
Sand  Beach,  Mich.  J  gation. 
Saint  Clair,  Mich. 
Grosse  Isle,  Mich. 
Wyandotte,  Mich. 
Mount  Clemens,  Mich. 
Springwells,  Mich. 
Newport,  Mich. 
Ecorse,  Mich. 
Grosse  Point,  Mich." 
New  Baltimore,  Mich. 
Trenton,  Mich. 
Gibraltar,  Mich. 
Monroe,  Mich. 
Rockwood,  Mich. 
L'Anse,  Mich. 
Houghton,  Mich. 
Ashland,  Mich. 
Bayfield,  Mich. 
Escanaba,  Mich. 
Menominee,  Mich. 
Detour,  Mich. 
Sault  St.  Marie,  Mich. 
White  Fish  Point,  Mich. 
Isle  Eoyal,  Mich. 


Michigan  City,  Ind, 


Indiana, 

Indianapolis, 


Indianapolis,  Ind. 


Ohio, 


Miami, 
Sandusky, 


Cuyahoga, 


Toledo. 
Sandusky, 


Cleveland, 


.    Fairport,    . 

Colorado, 

Denver, 


Kelly's  Island,  Ohio. 
Marble  Head,  Ohio. 
Put-in  Bay,  Ohio.  , 
Vermillion,  Ohio.^, 
Huron,  Ohio. 
Port  Clinton,  Ohiot. 
Fremont,  Ohio. 
Lorain,  Ohio. 
Fairport,  Ohio. 
Ashtabula,  Ohio. 
Conueaut,  Ohio. 
Amherst,  Ohio. 


Denver,  CoL 


78 


LIST  OF  CUSTOMS  DISTKICTS,  Etc. 


PORTS  AT  WHICH  MEKCHANDISE  MAY  BE  ENTERED  FOR  TRANSPORTA- 
TION TO  OTHER  PORTS  WITHOUT  APPRAISEMENT,  UNDER  THE  ACT  OF 
JUNE  10,  1880. 


Boston,  Mass. 
Baltimore,  Md. 
Bath,  Me. 
Chicago,  111, 
Charleston,  S.  C. 


Cleveland,  Ohio. 
Detroit,  Mich. 
Galveston,  Texas. 
Mobile,  Ala. 
New  York,  N.  Y. 


New  Orleans,  La. 
Norfolk,  Va. 
Philadelphia,  Pa. 
Portland,  Me. 
Port  Huron,  Mich. 


Pensacola,  Fla. 
Eochester,  N.  Y. 
Savannah,  Ga. 
San  Francisco,  Cal. 
Toledo,  Ohio. 


PORTS  TO  WHICH   MERCHANDISE    MAY    BE  TRANSPORTED  WITHOUT  AP- 
PRAISEMENT UNDER  THE  ACT  OF  JUNE  10,  1880. 


Atlanta,  Ga. 
Buttalo,  N.  Y. 
Burlington,  Vt. 
Boston,  Mass. 
Baltimore,  Md. 
Bath,  Me. 
Charleston,  S.  C. 
Chicago,  111. 
Cincinnati,  Ohio. 
Cleveland,  Ohio. 
Detroit,  Mich. 


Denver,  Col. 
Georgetown,  D.  C. 
Galveston,  Texas. 
Hartford,  Conn. 
Indianapolis,  Ind. 
Kansas  City,  Mo. 
Louisville,  Ky. 
Middletown,  Conn. 
Milwaukee,  Wis. 
Memphis,  Tenn. 
Mobile,  Ala. 


New  York,  N.  Y. 
New  Haven,  Conn. 
Norfolk,  Va. 
New  Orleans,  La. 
Providence,  E.  I. 
Philadelphia,  Pa. 
Pittsburgh,  Pa.» 
Portland,  Me. 
Portsmouth,  N.  H. 
Port  Huron,  Mich. 
Portland,  Oregon. 


Eochester,  N,  Y. 
Eichmond,  Va. 
Savannah,  Ga. 
Saint  Louis,  Mo. 
Saint  Joseph,  Mo. 
Saint  Paul,  Minn. 
San  Francisco,  Cal. 
San  Diego,  Cal. 
Toledo,  Ohio. 
Wilmington,  Del. 
Wilmington,  N.  C. 


PORTS  DESIGNATED  BY  THE  PRESIDENT  OF  THE  UNITED  STATES,  PUR- 
SUANT TO  SECTION  ^866,  R.  S.,  FROM  WHICH  IMPORTED  MERCHANDISE 
MAY  BE  FORWARDED  IN  BOND  IN  TRANSIT  THROUGH  THE  UNITED 
STATES  TO  OR  FROM  THE  DOMINION  OF  CANADA,  UNDER  THE  TREATY 
OF  WASHINGTON. 


Boston,  Mass. 
Buffalo,  N.Y. 
Baltimore,  Md. 
Cape  Vincent,  N. 
Charlotte,  N.  Y. 
Chicago,  111. 
Detroit,  Mich. 
Duluth,  Minn. 


Eastport,  Me. 
Grosse  Isle,  Mich. 
Island  Pond,  Vt. 
Morristown,  N.  Y. 
Milwaukee,  Wis. 
New  York,  N.  Y. 
Newport,  Vt. 
New  Haven,  Conn. 


New  Orleans,  La. 
Ogdensburgh,  N.  Y. 
Oswego,  N.  Y. 
Philadelphia,  Pa. 
Port  Huron,  Mich. 
Portland,  Me. 
Pembina,  Dak. 
Saint  Vincent,  Minn. 


Eichford,  Vt. 
Eouse's  Point,  N.  Y. 
Saiut  Albans,  Vt. 
Suspension  Bridge,  N.Y. 
Vanceborough,  Mq. 
Whitehall,  N.  Y. 


PORTS  DESIGNATED  BY  THE  SECRETARY  OF  THE  TREASURY,  UNDER 
AUTHORITY  OF  SECTION  3005,  R.  S.,  FROM  WHICH  IMPORTED  MERCHAN- 
DISE MAY  BE  FORWARDED  IN  BOND  IN  TRANSIT  THROUGH  THE 
UNITED  STATES  TO  THE  REPUBLIC  OF  MEXICO. 


Boston,  Mass. 
Baltimore,  Md. 
Brownsville,  Texas. 


Corpus  Christ! ,  Texas. 
Galveston,  Texas. 
New  York,  N.  Y. 


New  Orleans,  La. 
Philadelphia,  Pa. 


San  Francisco,  Cal. 
Wilmington,  Cal. 


PORTS  AT  WHICH  BONDED  WAREHOUSES  ARE  ESTABLISHED. 


Buffalo,  N.  Y. 
Boston,  Mass. 
Baltimore,  Md. 
Bangor,  Me 
Bath,  Me. 
Belfast,  Me. 
Booth  Bay,  Me. 
Beaufort,  N.  C. 
Burlington, Vt. 
Chatham,  Mass. 
Castine,  Me. 
Chicago,  111. 
Cleveland,  Ohio. 
Chattanooga  Tenn. 
Corpus  Christi,  Texas. 
Duluth,  Minn. 


Detroit,  Mich. 
Erie,  Pa. 
Eastport,  Me. 
El  Paso,  Texas. 
Ellsworth,  Me. 
Evansville,  Ind. 
Gloucester,  Mass. 
Galveston,  Texas. 
Hartford,  Conn. 
Harwich,  Mass. 
Hancock,  Me, 
Key  West,  Fla. 
Memphis,  Tenn. 
Mobile,  Ala. 
Minneapolis,  Minn. 


New  York,  N.  Y. 
Newburyport,  Mass. 
New  Orleans,  La. 
New  Haven,  Conn. 
New  London,  Conn. 
Oswego,  N.  Y. 
Philadelphia,  Pa. 
Pittsburgh,  Pa. 
Provincetown,  Mass. 
Plymouth,  Mass. 
Pittsburgh,  N.  Y. 
Portland,  Me. 
Portsmouth,  N.  H. 
Providence,  E.  I. 
Perth  Amboy,  N.  J. 


Morristown  (Ogdensburgh)',  N.  Y. 


Portland,  Ore. 
Eochester,  N.  Y. 
Eouse's  Point,  N.  Y. 
Salem,  Mass. 
Saint  Louis,  Mo. 
San  Francisco,  Cal. 
Saint  Vincent,  Minn. 
Suspension  Bridge,  N.Y. 
Savannah,  Ga. 
Wiscasset,  Me. 
Wilmington,  N.  C. 
Well  fleet,  Mass. 
Waldoborough,  Me.    • 
Wilmington,  Del. 


Note. — Goods  in  bond  arriving  at  the  ports  of  Norfolk,  Va.,  Louisville,  Ky.,  Saint  Paul, 
Minn.,  Milwaukee,  Wis.,  Georgetown,  D.  C,  New  Bedford,  Mass.,  Albany,  N.  Y.,  Cincinnati,  Ohio, 
Brownsville,  Texas,  and  Indianapolis,  Ind.,  are  stored  in  the  Custom-house  premises  at  those 
ports.  F.  Feench, 

Acting  Secretary. 

Treasury  Department,  March  27, 1883. 


TREASURY  CIRCULAR.  RELATIVE  TO  GUANO  ISLANDS.      79 


TREASURY  CIRCULAR, 

bklativk  to  the  guano  islands  appertaining  to  the  united  states. 

Treasury  Department 

February  12,  1869. 
To  Collectors  of  Customs: 

You  will  find  hereto  annexed  a  corrected  list  of  the  Guano  Islands,  bonded  under  thf 
Act  of  August  18,  1856,  as  appears  by  the  bonds  and  papers,  transmitted  from  the  Depart-' 
ment  of  State,  now  on  tile  in  the  office  of  the  First  Comptroller  of  the  Treasury. 

The  several  islands  named  and  described  in  said  list  having  been  duly  bonded,  and 
considered  by  the  President  of  the  United  States  "as  appertaining  to  the  United  States," 
in  manner  and  form  prescribed  by  said  Act,  and,  as  a  consequence  thereof,  brought  under 
the  laws  regulating  the  coasting  trade,  your  attention  is  directed  to  the  same  with  a  view  to 
the  proper  enforcement  of  these  laws  regulating  intercourse  with  said  islands. 

By  the  first  proviso  of  the  second  section  of  the  above-named  Act  [11  Stat.,  p.  119,]  it 
is  provided  : 

"That  no  guano  shall  be  taken  from  said  islands,  rock,  or  key,  except  for  the  use  of 
citizens  of  the  United  States,  or  of  any  person  resident  therein."  [^For  partial  suspension 
of  this  prohibition,  see  second  section  of  the  Act  of  July  28,  1866.] 

It  is  further  provided  by  the  aforesaid  second  section,  that  "The  introduction  of  guano 
from  said  islands,  rocks,  or  keys,  shall  be  regulated  as  the  coasting  trade  between  the  different 
parts  of  the  United  States,  and  the  same  laws  shall  govern  the  vessels  concerned  therein." 

And,  as  the  laws  of  the  United  States  forbid  foreign  vessels  from  engaging  in  the  coast- 
ing trade,  and  as  commercial  intercourse  with  these  islands  thus  form  a  pan  of  said  trade, 
you  are  hereby  requested  to  use  all  due  vigilance  to  prevent  the  infraction  of  any  law  or 
regulation  upon  that  subject. 

H.  McCULLOCH, 

Secretary  of  the  Treasury. 

GUANO  ISLANDS 

pertaining  TO  the  united  states  and  bonded  under  act  of  august  18, 1856. 


America  Islands 
Anchor  Key, 
Anne's, 

Baker's,  or  ]^^ei 
Barber's,  . 
Barren,  or  Stai 
Baunmn's  Islands 
Birnies',   . 
Booby  Key, 
Caroline,  . 
Christmas, 
Clarence,  . 
Dangerous, 
Dangers  Kock, 
David's.    . 
Duke  of  York,, 
Enderbury, 
Enderbury, 
Farmer's, 
Favorite,  . 
Flint, 
Flint's,     . 
Frances,    , 
Frienhaven, 
GalleiTo,    . 


V  Nantucket 


3°  40'  N. 
14°  18'  N. 

9°  49'  S. 

0°  15'  N. 

8°  54'  N. 

5°  40'  S. 
11°  48'  S. 

3°  35'  S. 
14°  14'  N. 

9°  54'   S. 

1°  58'  N. 

9°  07'  S. 
10°  00'   S. 

6°  30'  N. 


0°40' 

8°  30' 

3°  08' 

3°  08' 

3°  00' 

2°  50' 

10°  32' 

11°  26' 

9°  58' 

10°  00' 

1°42' 


LOXGITTIDE. 


159°  28'  W. 

80°  08'  W. 
151°  15'  W. 
176°  30'  W. 
178°  00'  W. 
155°  55'  W. 
154°  10'  W. 
171°  39'  W. 

80°  30'  W. 
150°  07'  W. 
157°  10'  W. 
171°  40' W. 
165°  56'  W. 
162°  23'  W. 
170°  10  W. 
172°  10'  W. 
174°  14'  W. 
171°  08'  W. 
170°  50'  W. 
176°  40'  W. 
162°  05'  W. 
151°  48'  W. 
161°  40'  W. 
156°  59'  W. 
104°  05'  W. 


80       TREASURY  CIRCULAR,  RELATIVE  TO  GUANO  ISLANDS. 

GUANO   IShAlHD^.— (Continued.) 


Ganges,    ......... 

Gardner's,         ........ 

Great  and  Little  Swan  Islands,  in  Caribbean  Sea,, 
Groninque,        ........ 

Hero,  or  Starbiick,  .....,, 

Howland,  or  Nowlands, 

Humphrey's, 

Jarvis,       ... 

Johnson's  Islands,    ..,..., 

Kernn's, 

Lideron's, 

Low  Islands, 

Makin,      ........ 

Maiden's,  ....... 

Mary  Letitia's,  ...... 

Mary's,     .....,.,, 

Mathew's, 

31cKean, 

Nassau, 


Navassa, 

New  Nantucket,  or  Baker's,    . 
Northeast  Key, 
North  Keys,  (two  in  number,) 
North  Kocks,    .... 
Nowland's,  or  Howland's, 
Palmyros,  .... 

Penhuyn's,        .... 
Pescado,    ..... 

Phoenix, 

Phoenix, 

Prosipect,  ...... 

Quiros,      ..... 

Kierson's,  .... 

Kogewein's  Islands, 

Samarang  Islands,    . 

Sand  Key,         .... 

Sarah  Anne,     .... 

Serrana  Key,    .... 

Sidney's  Islands, 
Starbuck,  or  Hero,   . 
Starve,  or  Barren,    . 

Staver's, 

Triangle  Keys,  (three  in  number,) 
Uahuga,  or  Washington, 
Walker's,  .... 

Washington,  or  Uahuga, 


LATITUDE.  LONGITUDE, 


10° 
40 

10° 

5° 

0° 

10° 

0° 

40 
11° 

9° 

3° 

40 

40 

2° 

2° 

3° 

11° 

18° 

0° 

14° 

14° 

14° 

0° 

6° 

8° 

10° 

3° 

3° 

40 

10° 
10° 
11° 

5° 
14° 

40 

14° 

40 

5° 

5° 

10° 

14° 

40 


59^  S. 

40^  S. 

00^  S. 

25^  S. 
52^  N. 

40^  S. 

2V  S. 


41^ 
05^ 
33^ 
02^ 
00^ 
40' 
53' 
03' 
35' 
30' 
10' 
15' 


24' N. 


N. 
N. 
N. 
N. 
S. 
S. 

s. 
s. 

N 

s. 
s. 
s. 

N. 
N. 
N. 
N. 
S. 

s. 
s. 
s. 

N. 
N. 
N. 
4°  40'  N. 


26' 
20' 
52' 
48' 
65' 
38' 
40' 
47' 
42' 
32' 
10' 
00' 
10' 
16' 
00' 
15' 
20' 
25' 
40' 
05' 
20' 
40' 
58' 


100°  55'  W, 
174°  52'  W. 

156°  44'  W. 
155°  56'  VV. 
17t.°  52'  W. 
160°  52'  W. 
159°  62'  W. 


173° 
161° 
170° 
172° 
l-,5° 
173° 
172° 
173° 
174° 
165° 

75° 
176° 

80° 

80° 

80° 
176° 
162° 
168° 
159° 
170° 
170° 
161° 
170° 
160° 
156° 
162° 

80° 
151° 

80° 
171° 
155° 
155° 
152° 

80° 
160° 
149° 
IG0° 


W. 

w. 
w. 
w. 
w 
w. 
w 


44' W. 

50'  W. 
38'  W. 
46'  W. 
00' W. 
20'  W. 
00'  W. 
26'  W. 
17'  W. 
30^ 
00^ 
30' 
14' 
20^ 
26^ 
52^ 
20' W 
07*^  W. 
20'  W. 
52' W. 
55'  W. 
38'  W. 
12'  W. 
53'  W. 
07'  VV. 
20'  W. 
15'  W. 
22'  W. 
24'  W. 
00' w. 
56'  W. 
55'  W. 
16'  W. 
05'  W. 
07'  W 
10' W 
07'  W, 


The  following  are  added  under  circular  of  October  12,  1871,  Syn.  Series,  936: 


Pedro  Keys, 

Petrel,      . 
Quito  Sereno, 
Roucador, 


17°  00' 00"  N. 
15°  52' 20"  N. 
14°  30'  00"  N. 
13°  33' 00"  N. 


LONGITUDB. 


77°  52' 00"  W. 
78°  33' 10"  W. 
81°07'25"W. 
80°  03' 00"  W. 


EXTRACTS  FKOM  POST-OFFICE  ACTS.  81 


EXTRACTS  FROM  POST-OFFICE  ACTS. 


I 


(U.  S.  Revised  Statutes.) 

Sec.  3912.  The  rate  of  United  States  postage  on  mail-matter  sent  to  or  received  from  foreign 
countries  with  which  different  rates  have  not  been  established  by  postal  convention  or  other 
arrangement,  when  forwarded  by  vessels  regularly  employed  in  transporting  the  mail,  shall  be 
ten  cents  for  each  half  ounce  or  fraction  thereof  on  letters,  unless  reduced  by  order  of  the  Post- 
master General ;  two  cents  each  on  newspapers ;  and  not  exceeding  two  cents  per  each  two 
ounces,  or  fraction  thereof,  on  pamphlets,  periodicals,  books,  and  other  printed  matter,  which 
postage  shall  be  prepaid  on  matter  sent  and  collected  on  matter  received  ;  and,  to  avoid  loss  to 
the  United  States  in  the  payment  of  balances,  the  Postmaster  General  may  collect  the  unpaid 
postage  on  letters  from  foreign  countries  in  coin  or  its  equivalent. 

Sec.  3913.  All  letters  conveyed  by  vessels  not  regularly  employed  in  carrying  the  mail  shall, 
if  for  delivery  within  the  United  States,  be  charged  with  double  postage,  to  cover  the  fee  paid 
to  the  vessel. 

SfX.  3916.  To  facilitate  letter  correspondence,  and  to  provide  for  the  transmission  in  the 
rnails,  at  a  reduced  rate  of  postage,  of  messages,  orders,  notices,  and  other  short  communications, 
either  printed  or  written  in  pencil  or  ink,  the  Postmaster  General  is  authorized  and  directed  to 
furnish  and  issue  to  the  public,  with  postage-stamps  impressed  upon  them,  "postal  cards," 
manufactured  of  good,  stiff"  paper,  of  such  quality,  form,  and  size  as  he  shall  deem  best  adapted 
for  general  use ;  which  cards  shall  be  used  as  a  means  of  postal  intercourse,  under  rules  and 
regulations  to  be  prescribed  by  the  Postmaster  General,  and  when  so  used  shall  be  transmitted 
through  the  mails  at  a  postage  charge  of  one  cent  each,  including  the  cost  of  their  manufacture. 

Sec*  3986.  No  per-^on  shall  carry  any  letter  or  packet  on  board  any  vessel  which  carries  the 
mail  otherwise  than  in  such  mail,  except  as  provided  in  section  three  thousand  nine  hundred 
and  ninety-three ;  and  for  every  such  offence  the  party  offending  shall  be  liable  to  a  penalty  of 
fifty  dollars. 

Sec.  3987.  No  vessel  departing  from  the  United  States  for  any  foreign  port  shall  receive  on 
board  or  convey  any  letter  or  packet  originating  in  the  United  States  which  has  not  been  regu- 
larly received  from  the  post-office  at  the  port  of  departure,  and  which  does  not  relate  to  the 
cargo  of  such  vessel,  except  as  provided  in  section  three  thousand  nine  hundred  and  ninety- 
three;  and  every  collector,  or  other  officer  of  the  port  empowered  to  grant  clearances,  shall 
require  from  the  master  of  such  vessel,  as  a  condition  of  clearance,  an  oath  or  affirmation  that 
he  has  not  received  on  board,  has  not  under  his  care  or  control,  and  will  not  receive  or  convey 
any  letter  or  packet  contrary  to  the  provisions  of  this  section. 

Sec  3988.  No  vessel  arriving  within  any  port  or  collection  district  of  the  United  States  shall 
bf  allowed  to  make  entry  or  break  bulk  until  all  letters  on  board  are  delivered  at  the  nearest 
post-office,  and  the  master  thereof  has  signed  and  sworn  to  the  following  declaration,  before  the 
collector  or  other  proper  customs  officer  : 

"I,  A.  B.,  master  of  the  ,  arriving  from  ,  and  now  lying  in  the  port  of ,  do 

solemnly  swear  (or  affirm)  that  I  have,  to  the  best  of  my  knowledge  and  belief,  delivered  at 

the  post-office  at  ,  every  letter,  and  every  bag,  packet,  or  parcel  of  letters,  which  were  on 

board  the  said  vessel  during  her  last  voyage,  or  which  were  in  my  possession  or  under  my  power 
or  control." 

And  any  master  who  shall  break  bulk  before  he  has  delivered  such  letters,  shall  be  liable  to 
a  penalty  of  not  more  than  one  hundred  dollars,  recoverable,  one-half  to  the  officer  making  the 
seizure,  and  the  other  tc  the  use  of  the  United  States. 

Sec.  3989.  Any  special  agent  of  the  Post-Office  Department,  when  instructed  by  the  Post- 
master General  to  make  examinations  and  seizures,  and  the  collector  or  other  customs  officer  of 
any  port,*  without  s[)ecial  instructions,  shall  carefully  search  all  vessels  for  letters  which  may 
be  on  board,  or  which  have  been  conveyed  contrary  to  law. 

Sec.  3990.  Any  special  agent  of  the  Post-Office  Department,  collector,  or  other  customs  officer, 
or  United  States  marshal  or  his  deputy,  may  at  all  times  seize  all  letters  and  bags,  packets  or 
parcels,  containing  letters  which  are  being  carried  contrary  to  law  on  board  any  vessel  or  on 

*  "  Importations  through  the  Mail.— The  Postmaster  General  complains  that  registered  letters  and  packages 
received  through  the  mail  from  foreign  countries  are  seized  and  detained  by  the  collector  of  customs  at 
the  port  in  the  United  States  at  which  they  first  arrive,  and  requests  that  measures  shall  be  taken  to  pre- 
vent such  alleged  violation  of  the  postal  laws. 

"  It  has  been  agreed  that  collectors  shall  not  re'quire  postmasters  to  deliver  to  them  any  letter  or  package 
addressed  to  a  person  residing  at  another  port  or  place  where  a  customs  officer  is  stationed.  A  careful  in- 
spection, however,  should  be  made  by  the  postmaster,  and.  if  any  such  letter  or  package  be  su^spected  to 
contain  dutiable  articles,  the  postmaster  at  the  place  of  destination  should  be  notified,  in  order  that  he  may- 
inform  the  proper  officer  of  the  customs.  Such  letters  and  packages  should  be  opened  in  the  presence  of 
an  officer  of  the  customs  by  the  person  to  whom  addressed,  and  any  dutiable  article  contained  therein,  not 
mentioned  in  a  postal  convention  applicable,  should  be  seized  and  held  to  await  the  decision  of  this  de- 
partment, upon  any  application  which  may  be  made  for  a  mitigation  of  the  forfeiture  incurred."— (TVeasury 
Circular,  November  26, 1873.    Syn.  Series,  Ao.  1723.) 

6 


82  EXTRACTS  FROM  POST-OFFICE  ACTS. 

any  post-route,  and  convey  the  same  to  the  nearest  post-office  ;  or  may,  by  the  direction  of  the 
Postmaster  General  or  Secretary  of  the  Treasury,  detain  them  until  two  months  after  the  final 
determination  of  all  suits  and  proceedings  which  may,  at  any  time  within  six  months  after  such 
seizure,  be  brought  against  any  person  for  sending  or  carrying  such  letters. 

Sec.  3991.  Every  package  or  parcel  seized  by  any  special  agent  of  the  Post-Office  Depart- 
ment, collector,  or  other  customs  officer,  or  United  States  marshal  or  his  deputies,  in  which  any 
letter  is  unlawfully  concealed,  shall  be  forfeited  to  the  United  States,  and  the  same  proceedings 
may  be  had  to  enforce  tbe  forfeiture  as  are  authorized  in  respect  to  good?,  wares,  and  merchan- 
dise forfeited  for  violation  of  the  revenue  laws ;  and  all  laws  for  the  benefit  and  protection  of 
customs  officers  making  seizures  for  violating  revenue  laws  shall  apply  to  officers  making  seiz- 
ures for  violating  the  postal  laws. 

Sec.  3992.  Nothing  herein  contained  shall  be  construed  to  prohibit  the  conveyance  or  trans- 
mission of  letters  or  packets  by  private  hands  without  compensation,  or  by  special  messenger 
employed  for  the  particular  occasion  only. 

Sec.  3!>93.  All  letters  inclosed  in  stamped  envelopes,  if  the  postage-stamp  is  of  a  denomina- 
tion sufficient  to  cover  the  postage  that  would  be  chargeable  thereon  if  the  same  were  sent  by 
mail,  may  be  sent,  conveyed,  and  delivered  otherwise  than  by  mail,  provided  such  envelope 
shall  be  duly  directed  and  properly  sealed,  so  that  the  letter  cannot  be  taken  therefrom  without 
defacing  the  envelope,  and  the  date  of  the  letter  or  of  the  transmission  or  receipt  thereof  shall 
be  written  or  stamped  upon  the  envelope.  But  the  Postmaster  General  may  suspend  the  opera- 
tion of  this  section  upon  any  mail-route  where  the  public  interest  may  require  such  suspension. 

Sec.  3995.  Any  person  who  shall  knowingly  and  wilfully  obstruct  or  retard  the  passage  of  the 
mail,  or  any  carriage,  horse,  driver,  or  carrier  carrying  the  same,  shall,  for  every  such  ofience, 
be  punishable  by  a  fine  of  not  more  than  one  hundred  dollars. 

Sec.  3996.  Any  ferryman  who  shall  delay  the  passage  of  the  mail  by  wilful  neglect  or  refusal 
to  transport  the  same  across  any  ferry  shall,  for  every  ten  minutes  such  mail  may  be  so  delayed, 
be  liable  to  a  penalty  of  ten  dollars. 

Sec.  5465.  Any  person  who  shall  forge  or  counterfeit,  or  knowingly  utter  or  use  any  forged 
or  counterfeited  postage-stamp  of  any  foreign  government,  shall  be  punished  by  imprisonment 
at  hard  labor  of  not  less  than  two  nor  more  than  ten  years. 


i 


March  3,  1879. 

(U.  S.  Statutes  at  Large,  Vol.  XX.,  p.  355.) 

Chap.  180. — An  Act  making  Appropriations  for  the  Service  of  the  Post- Office  Department  for  the 
fiscal  Year  ending  June  thirtieth,  eighteen  hundred  and  eighty,  and  for  other  Purposes. 

Sec.  7.  That  mailable  matter  shall  be  divided  into  four  classes : 

First,  written  matter; 

Second,  periodical  publications ; 

Third,  miscellaneous  printed  matter; 

Fourth,  merchandise. 

Sec.  8.  Mailable  matter  of  the  first  class  shall  embrace  letters,  postal  cards,  and  all  matters 
wholly  or  partly  in  writing,  except  as  hereinafter  provided. 

Sec.  9.  That  on  mailable  matter  of  the  first  class,  except  postal  cards  and  drop  letters,  postage 
shall  be  prepaid  at  the  rate  of  three  cents  for  each  half  ounce  or  fraction  thereof;  postal  cards 
shall  be  transmitted  through  the  mails  at  a  postage  charge  of  one  cent  each,  including  the  cost 
of  manufacture;  and  drop  letters  shall  be  mailed  at  the  rate  of  two  cents  per  half  ounce  or 
fraction  thereof,  including  delivery  at  letter  carrier  offices,  and  one  cent  for  each  half  ounce 
or  fraction  thereof  where  free  delivery  by  carrier  is  not  established.  The  Postmaster  General 
may,  however,  ])rovide,  by  regulation,  for  transmitting  unpaid  and  duly  certified  letters  of 
soldiers,  sailors,  and  marines  in  the  service  of  the  United  States  to  their  destination,  to  be  paid 
on  delivery. 

Sec.  10.  That  mailable  matter  of  the  second  class  shall  embrace  all  newspapers  and  other 
periodical  publications  which  are  issued  at  stated  intervals,  and  as  frequently  as  four  times  a 
year,  and  are  within  the  conditions  named  in  sections  twelve  and  fourteen. 

Sec.  11.  Publications  of  the  second  class,  except  as  provided  in  section  twenty-five,  when  sent 
by  the  publisher  thereof,  and  from  the  office  of  publication,  including  sample  copies,  or  when 
sent  from  a  news  agency  to  actual  subscribers  thereto,  or  to  other  news  agents,  shall  be  entitled 
to  transmission  through  the  mails  at  two  cents  a  pound  or  fraction  thereof,  such  postage  to  be 
prepaid,  as  now  provided  by  law. 

Sec.  12.  That  matter  of  the  second  class  may  be  examined  at  the  office  of  mailing,  and  if 
found  to  contain  matter  which  is  subject  to  a  higher  rate  of  postage,  such  matter  shall  he  charged 
with  postage  at  the  rate  to  which  the  inclosed  matter  is  subject:  Provided,  That  nothing  herein 
contained  shall  be  so  construed  as  to  prohibit  the  insertion  in  periodicals  of  advertisements 
attached  permanently  to  the  same. 

Sp:c.  13.  That  any  person  who  shall  submit,  or  cause  to  be  submitted,  for  transportation  inthe 
mails,  .any  false  evidence  to  the  postmaster  relative  to  the  character  of  his  publication,  shall  be 


EXTRACTS  FROM  POST-OFFICE  ACTS.  83 

deemed  guilty  of  a  misdemeanor,  and,  upon  conviction  thereof  in  any  court  of  competent  juris- 
diction, shall  for  every  such  olience  be  punished  by  a  tine  of  not  less  than  one  hundred  nor  more 
tlian  live  hundred  dollars. 

Sec.  14.  'i'hat  tiie  conditions  upon  which  a  publication  shall  be  admitted  to  the  second  class 
ai'e  as  follows: 

First.  It  must  regularly  be  issued  at  stated  intervals,  as  frequently  as  four  times  a  year,  and 
bear  a  date  of  issue,  and  be  numbered  consecutively. 

Second.  It  must  be  issued  from  a  known  otiice  of  publication. 

Third.  It  must  be  formed  of  printed  paper  sheets,  without  board,  cloth,  leather,  or  other  sub- 
stantial binding,  such  as  distinguish  printed  books  for  preservation  from  periodical  publications. 

Fourth.  It  must  be  originated  and  published  for  the  dissemination  of  information  of  a  public 
character,  or  devoted  to  literature,  the  sciences,  arts,  or  some  special  industry,  and  having  a 
legitimate  list  of  subscribers  :  Provided,  however,  That  nothing  herein  contained  shall  be  so  con- 
strued as  to  admit  to  the  second  class  rate  regular  publications  designed  primarily  for  adver- 
tising purposes,  or  for  fiee  circulation,  or  for  circulation  at  nominal  rates. 

Sec.  15.  That  foreign  newspapers  and  other  periodicals  of  the  same  general  character  as  those 
admitted  to  the  second  class  in  the  United  States  may,  under  the  direction  of  the  Postmaster 
General,  on  application  of  the  publishers  thereof  or  their  agents,  be  transmitted  through  the 
mails  at  the  same  rates  as  if  published  in  the  United  States.  Nothing  in  this  act  shall  be  so 
construed  as  to  allow  the  transmission  through  the  mails  of  any  publication  which  violates  any 
copyright  granted  by  the  United  States. 

Sec.  16.  That  publisiiers  of  matter  of  the  second  class  may,  without  subjecting  it  to  extra 
postage,  fold  within  their  regular  issues  a  supplement;  but  in  all  cases  the  added  matter  must 
be  germane  to  the  publication  which  it  supplements  ;  that  is  to  say,  matter  supplied  in  order 
to  complete  that  to  which  it  is  added  or  supplemented,  but  omitted  from  tlie  regular  issue  for 
want  of  space,  time,  or  greater  convenience,  which  supplement  must  in  every  case  be  issued 
with  the  publication. 

Sec.  17.  That  mail  matter  of  the  third  class  shall  embrace  books,  transient  newspapers,  and 
periodicals,  circulars,  and  other  matter  wholly  in  print  (not  included  in  section  twelve),  proof- 
sheets,  corrected  proof-sheets,  and  manuscript  copy  accompanying  the  same,  and  postage  shall 
be  paid  at  the  rate  of  one  cent  for  each  two  ounces  or  fractional  part  thereof,  and  shall  fully  be 
prepaid  by  postage-stamps  afiixed  to  said  matter.  Printed  matter  other  than  books  received  in 
the  mails  from  foreign  countries  under  the  provisions  of  postal  treaties  or  conventions  shall  be 
free  of  customs  duty;  and  books  which  are  admitted  to  the  international  mails,  exchanged 
under  the  provisicms  of  the  Universal  Postal  Union  Convention,  may,  when  subject  to  customs 
duty,  be* delivered  to  addresses  in  the  United  States  under  such  regulations  for  the  collection  of 
duties  as  may  be  agreed  upon  by  the  Secretary  of  tiie  Treasury  and  the  Postmaster  General. 

Sec.  18.  That  the  term  "circular"  is  defined  to  be  a  printed  letter,  which,  according  to  in- 
ternal evidence,  is  being  sent  in  identical  terms  to  several  persons.  A  circular  shall  not  lo';e 
its  character  as  such  when  the  date  and  the  name  of  the  addressed  and  of  the  sender  shall  be 
written  therein,  nor  by  the  correction  of  mere  typographical  errors  in  writing. 

Sec.  19.  That  "printed  matter"  within  the  intendment  of  this  act  is  defined  to  be  the  repro- 
duction upon  paper,  by  any  process  except  tiiat  of  handwriting,  of  any  words,  letters,  characters, 
figures,  or  images,  or  oi  any  combination  thereof,  not  having  the  character  of  an  actual  and 
personal  correspondence. 

Sec.  20.  That  mailable  matter  of  the  foiirth  class  shall  embrace  all  matter  not  embraced  in 
the  first,  second,  or  third  class,  which  is  not  in  its  form  or  nature  liable  to  destroy,  deface,  or 
otherwise  damage  the  contents  of  the  mail  bag,  or  harm  the  person  of  any  one  engaged  in  the 
postal  service,  and  is  not  above  the  weight  provided  by  law,  which  is  liereby  declared  to  be  not 
exceeding  four  pounds  for  each  package  tliereof,  except  in  case  of  single  books  weighing  in 
excess  of  that  amount,  and  except  for  books  and  documents  published  or  circulated  by  order  of 
Congress,  or  oflficial  matter  emanating  from  any  of  the  departments  of  tlie  government,  or  from 
the  Smithsonian  Institution,  or  which  is  not  declared  non-mailable  under  the  provision  of  sec- 
tion thirty-eight  hundied  and  ninety-three  of  the  Kevised  Statutes,  as  amended  by  the  act  of 
July  twelfth,  eighteen  hundred  and  seventy-six,  or  matter  appertaining  to  lotteries,  gift  con- 
certs, or  fraudulent  schemes  or  devices. 

Sec.  21.  That  all  matter  of  the  fourth  class  shall  be  subject  to  examination  and  to  a  postage 
charge  at  the  rate  of  one  cent  an  ounce  or  fraction  thereof,  to  be  prepaid  by  stamps  affixed.  If 
anv  matter  excluded  from  the  mails  by  the  preceding  section  of  this  act,  except  that  declared 
non-mailable  by  section  thirty-eight  hundred  and  ninety-three  of  the  Revised  Statutes  as 
amended,  shall,  by  inadvertence,  reach  the  office  of  destination,  the  same  shall  be  delivered  in 
accordance  with  its  address:  Provided,  That  the  party  addressed  shall  furnish  the  name  and 
address  of  the  sender  to  the  postmaster  at  the  office  of  delivery,  who  shall  immediately  report 
the  facts  to  the  Postmaster  General.  If  the  person  addressed  refuse  to  give  the  required  infor- 
mation, the  postmaster  shall  hold  the  package  subject  to  the  order  of  the  Postmaster  General. 
All  matter  declared  non-mailable  by  section  thirty-eight  hundred  and  ninety -three  of  the  Re- 
vised Statutes  as  amended,  which  shall  reach  the  office  of  deMvery,  shall  be  held  by  the  post- 
master at  the  said  office  subject  to  the  order  of  the  Potmaster  General. 

Sec.  22.  That  mailable  matter  of  the  second  class  shall  contain  no  writing,  print,  mark,  or 
sign  thereon  or  therein  in  addition  to  the  original  print,  except  as  herein  provided,  to  wit,  the 


84  EXTRACTS  FROM  POST-OFFICE  ACTS. 

name  and  address  of  the  person  to  whom  the  matter  shall  be  sent,  and  index  figures  of  subscrip- 
tion book,  either  written  or  printed,  the  printed  title  of  the  publication,  the  printed  name  and 
address  of  the  publisher  or  sender  of  the  same,  and  written  or  printed  words  or  figures,  or  both, 
indicating  the  date  on  which  the  subscription  to  such  matter  will  end.  Upon  matter  of  the 
third  class,  or  upon  the  wrapper  inclosing  the  same,  the  sender  may  write  his  own  name  or 
address  thereon,  with  the  word  "  from  "  above  and  preceding  the  same,  and  in  either  case  may 
make  simple  marks  intended  to  designate  a  word  or  passage  of  the  text  to  which  it  is  desired 
to  call  attention.  There  may  be  placed  upon  the  cover  or  blank  leaves  of  any  book  or  of  any 
printed  matter  of  the  third  class  a  simple  manuscript  dedication  or  inscription  that  does  not 
partake  of  the  nature  of  a  personal  correspondence.  Upon  any  package  of  matter  of  the  fourth 
class  the  sender  may  write  or  print  his  own  name  and  address,  preceded  by  the  word  "  from," 
and  there  may  also  be  written  or  printed  the  number  and  names  of  the  articles  inclosed ;  and 
the  sender  thereof  may  write  or  print  upon  or  attach  to  any  such  articles,  by  tag  or  label,  a 
mark,  number,  name,  or  letter,  for  purpose  of  identification. 

Sec.  23.  That  matter  of  the  second,  third,  or  fourth  class,  containing  any  writing  or  printing 
other  than  indicated  in  the  preceding  section,  or  made  in  the  manner  other  than  therein  indi- 
cated, shall  not  be  delivered  except  upon  the  payment  of  postage  for  matter  of  the  first  class, 
deducting  therefrom  any  amount  which  may  have  been  prepaid  by  stamps  affixed  to  such  mat- 
ter; and  any  person  who  shall  conceal  or  inclose  any  matter  of  a  higher  class  in  that  of  a  lower 
class,  and  deposit,  or  cause  the  same  to  be  deposited,  for  conveyance  by  mail,  at  a  less  rate  than 
would  be  charged  for  both  such  higher  and  lower  class  matter,  shall,  for  every  such  offence,  be 
liable  to  a  penalty  of  ten  dollars :  Provided,  however,  That  nothing  herein  contained  shall  be  so 
construed  as  to  prevent  publishers  of  the  second  class  and  news  agents  from  inclosing,  in  their 
publications,  bills,  receipts,  and  orders  for  subscription  thereto;  but  such  bills,  receipts,  and 
orders  shall  be  in  such  form  as  to  convey  no  other  information  than  the  name,  location,  and 
subscription  price  of  the  publication  or  publications  to  which  they  refer. 

Sec.  24.  That  the  Postmaster  General  may  prescribe,  by  regulation,  the  manner  of  wrapping 
and  securing  for  the  mails  all  packages  of  matter  not  charged  with  first  class  postage,  so  that 
the  contents  of  such  packages  may  be  easily  examined  ;  and  no  package,  the  contents  of  which 
cannot  be  easily  examined,  shall  pass  in  the  mails,  or  be  delivered  at  a  less  rate  than  for  matter 
of  the  first  class. 

Sec.  25.  That  publications  of  the  second  class,  one  copy  to  each  actual  subscriber  residing  in 
the  county  where  the  same  are  printed,  in  whole  or  in  part,  and  published,  shall  go  free  through 
the  mails;  but  the  same  shall  not  be  delivered  at  letter-carrier  offices,  or  distributed  by  carriers, 
unless  postage  is  paid  thereon  at  the  rate  prescribed  in  section  thirteen  of  this  act :  Provided, 
That  the  rate  of  postage  on  newspapers,  excepting  weeklies,  and  periodicals  not  exceeding  two 
ounces  in  weight,  when  the  same  are  deposited  in  a  letter-carrier  office  for  delivery  by  its  car- 
riers, shall  be  uniform  at  one  cent  each;  periodicals  weighing  more  than  two  ounces  shall  be 
subject,  when  delivered  by  such  carriers,  to  a  postage  of  two  cents  each,  and  these  rates  shall  be 
prepaid  by  stamps  affixed. 

Sec,  26.  That  all  mail-matter  of  the  first  class  upon  which  one  full  rate  of  postage  has  been 
prepaid,  shall  be  forwarded  to  its  destination,  charged  with  ihe  unpaid  rate,  to  be  collected  on 
delivery ;  but  postmasters,  before  delivering  the  same,  or  any  article  of  mail-matter  upon  which 
prepayment  in  full  has  not  been  made,  shall  affix,  or  cause  to  be  affixed,  and  cancelled,  as  ordi- 
nary stamps  are  cancelled,  one  or  more  stamps  equivalent  in  value  to  the  amount  of  postage  due 
on  such  article  of  mail-matter,  which  stamps  shall  be  of  such  special  design  and  denomination 
as  the  Postmaster  General  may  prescribe,  and  which  shall  in  no  case  be  sold  by  any  posmaster, 
nor  received  by  him  in  prepayment  of  postage. 

Sec.  33.  That  so  much  of  this  act  as  is  embraced  in  sections  four  to  thirty-one,  both  inclusive, 
shall  take  effect  from  the  first  day  of  May,  1879;  and  all  acts,  or  parts  of  acts,  inconsistent  with 
the  provisions  of  this  act,  are  hereby  repealed. 


March  3,  1883. 
(U.  S.  Statutes  at  Large,  Vol.  XXII.,  p.  .) 

Chap. .  An  act  making  Appropriations  for  the  Service  of  the  Post- Office  Department  for  the  fiscal 

Year  ending  June  thirtieth,  eighteen  hundred  and  eighty-four,  and  for  other  Purposes. 

Sec.  1 Upon  all  matter  of  the  first  class,  as  defined  by  chapter  one  hundred  and 

eighty  of  the  laws  of  Congress,  approved  March  third,  eighteen  hundred  and  seventy-nine, 
entitled  "An  act  making  Appropriations  for  ti\e  Service  of  the  Post-Office  Department  for  the 
fiscal  Year  ending  June  thirtieth,  eighteen  hundred  and  eighty,  and  for  other  Purposes," 
and  by  that  act  declared  subject  to  postage  at  the  rate  of  three  cents  for  each  half  ounce  or 
fraction  thereof,  postage  shall  be  charged,  on  and  after  the  first  day  of  October,  a.d.  eighteen 
hundred  and  eighty-three,  at  tlie  rate  of  two  cents  for  each  half  ounce  or  fraction  thereof;  and 
all  acts,  so  far  as  they  fix  a  different  rate  of  postage  than  herein  provided  upon  such  first  class 
matter,  are,  to  that  extent,  hereby  repealed. 


EXTKACTS  FROM  POST-OFFICE  ACTS.  85 


March  3,  1883. 

(U.  S.  Statutes  at  Large,  Vol.  XXII.,  p.  — .) 

Chap»  ^^An  Act  to  modify  the  postal  money-order  system,  and  for  other  purposes. 

Sec.  1,  That  for  the  transmission  of  small  sums  under  five  dollars  through  the 
mails  the  Postmaster-General  may  authorize  postmasters  at  money-order  ottices 
to  issue  money-orders,  without  corresponding  advices,  on  an  engraved  form  to  be 
prescribed  and  furnished  by  him  :  and  a  money-order  issued  on  such  new  form 
shall  be  designated  and  know  as  a  *'  postal  note,"  and  a  fee  of  tliree  cents  shall 
be  charged  for  the  issue  thereof.  Ever}^  postmaster  who  shall  issue  a  postal 
note,  under  the  authority  of  the  Postmaster-General,  shall  make  the  same  pay- 
able to  the  bearer,  when  duly  receipted,  at  any  money-order  office  which  the 
renpitter  thereof  may  select,  and  a  postal  note  shall  in  like  manner  be  payable 
to  bearer  when  presented  at  the  office  of  issue  ;  and  after  a  postal  note  has  once 
been  paid,  to  whomsoever  it  has  been  paid,  the  United  States  shall  not  be  lia- 
ble for  any  further  claim  for  the  amount  thereof;  but  a  postal  note  sliall  become 
invalid  and  not  payable  upon  the  expiration  of  three  calendar  months  from  the 
last  day  of  the  month  during  which  the  same  was  issued  ;  and  the  holder,  to 
obtain  the  amount  of  an  invalid  postal  note,  must  forward  it  to  the  superinten- 
dent of  the  money-order  system  at  Washington,  District  of  Columbia,  together 
with  an  application  in  such  manner  and  form  as  the  Postmaster-General  may 
prescribe,  for  a  duplicate  thereof,  payable  to  such  holder;  and  an  additional 
fee  of  three  cents  shall  be  charged  and  exacted  for  the  issue  of  the  duplicate. 
Sec.  2.  That  the  provisions  of  section  thirty-eight  hundred  and  thirty-four, 
title  forty-six,  chapter  one,  and  the  provisions  of  sections  four  thousand  and 
twenty-seven,  four  thousand  and  thirty,  four  thousand  and  thirty-nine,  four  thou- 
sand and  forty-one,  four  thousand  and  forty-two,  four  thousand  and  forty- 
three,  four  thousand  and  forty-four,  four  thousand  and  forty  five,  four  thou- 
sand and  forty- six,  and  four  thousand  and  forty-eight,  title  forty-six,  chapter 
thirteen  of  the  Revised  Statutes,  edition  of  eighteen  hundred  and  seventy-eight, 
shall  be  deemed  and  taken  to  be  applicable  to  postal  notes  as  well  as  to  money- 
orders  ;  and  that  in  addition  to  the  authority  granted  by  section  four  thousand 
and  forty-eight  of  said  Revised  Statutes  to  the  Postmaster-General  to  pay  out 
of  the  proceeds  of  the  money-order  business  the  cost  of  stationery  and  such  in- 
cidental expenses  as  are  necessary  for  the  transaction  of  that  business,  he  is 
hereb}^  authorized  to  pay  out  of  the  proceeds  of  said  business  the  compensa- 
tion of  an  agent  and  the  necessary  assistants  to  distribute  postal  notes  to  post- 
masters, and  also  the  necessary  incidental  expenses  of  the  agency ;  and  such 
agent  shall,  before  entering  upon  his  duties,  give  bond  for  the  faithful  perfor- 
mance thereof  in  such  sum  and  form  and  with  such  security  as  the  Postmaster- 
General  may  approve.  And  all  blanks,  blank-books,  and  printed  or  engraved 
matter  supplied  to  postmasters  by  the  Postmaster-General  or  used  in  his  de- 
partment for  the  transaction  of  tlie  money-order  business  shall  be  obtained 
from  the  lowest  responsible  bidders  for  furnishing  printed  and  engraved  matter, 
respectively,  under  separate  advertisements  calling  for  proposals  to  furnish  the 
same  for  a  "period  of  four  years,  upon  such  conditions  as  the  Postmaster-General 
may  prescribe:  Provided]  That  the  Public  Printer  and  the  Chief  of  the  Bureau 
of  Engraving  and  Printing  of  the  Treasury  Department  shall  submit,  respec- 
tively, estimates  of  the  cost  of  furnishing  such  printed  and  engraved  matter  as 
may  be  required  for  use  in  the  money -order  business,  and  they  shall  furnish 
such  printed  and  engraved  matter  whenever  upon  their  estimates  of  cost  the 
expenditure  therefor  will  be  less  than  upon  proposals  made  as  above  provided 
for. 

Sec.  3.  That  a  money-order  shall  not  be  issued  for  more  than  one  hundred 
dollars,  and  that  the  fees  for  money-orders  shall  be  as  follows,  to  wit : 

For  orders  not  exceeding  ten  dollars,  eight  cents. 

For  orders  exceeding  ten  dollars  and  not  exceeding  fifteen  dollars,  ten  cents. 


86  EXTRACTS  FROM  POST-OFFICE  ACTS. 

For  orders  exceeding  fifteen  dollars  and  not  exceeding  thirty  dollars  fifteen 
cents. 

For  orders  exceeding  thirty  dollars  and  not  exceeding  forty  dollars,  twenty 
cents. 

For  orders  exceeding  forty  dollars  and  not  exceeding  fifty  dollars,  twenty- 
five  cents. 

For  orders  exceeding  fifty  dollars  and  not  exceeding  sirty  dollars,  thirty 
cents. 

For  orders  exceeding  sixty  dollars  and  not  exceeding  seventy  dollars,  thirty- 
five  cents. 

For  orders  exceeding  seventy  dollars  and  not  exceeding  eighty  dollars,  forty 
cents. 

For  orders  exceeding  eighty  dollars  and  not  exceeding  one  hundred  dollars, 
forty-five  cents. 

Sec.  4.  (^Relates  exclusively  to  compensation  of  officers.) 

Sec.  5.  That  the  Auditor  of  the  Treasury  for  the  Post-Office  Department 
shall,  as  soon  as  practicable  after  the  close  of  the  present  fiscal  year,  transmit 
to  the  Postmaster-General  a  statement  of  the  aggregate  amount  of  all  money- 
orders  which  at  the  beginning  of  said  year  shall  have  remained  unpaid  for  a 
period  of  seven  years  or  more  after  the  date  of  their  issue  ;  and  as  soon  as 
practicable  after  the  close  of  each  fiscal  year  thereafter  he  shall  transmit  in  like 
manner  a  statement  of  the  aggregate  amount  of  all  money-orders  and  postal 
notes  which  at  the  commencement  of  such  year  shall  have  remained  unpaid  for 
less  than  eight  and  not  less  than  seven  years  after  the  date  of  their  issue ;  and 
the  Postmaster-General  shall  cause  the  aggregate  amount  of  such  unpaid  order, 
and  postal  notes  as  reported  annually  b}^  the  Auditor  to  be  deposited  in  the  Treas- 
ury, to  the  credit  of  the  Treasurer  of  the  United  States,  for  the  service  of  the 
Post  Office  Department.  But  nothing  contained  in  this  act  shall  be  so  construed 
as  to  prevent  the  payment,  out  of  current  money-order  funds,  by  duplicate  issue 
under  the  authority  of  the  Postmaster  General,  of  any  lost  or  invalid  money- 
order  or  of  any  invalid  postal  note  more  than  seven  years  old,  upon  the  presenta- 
tion of  satisfactory  proof  to  the  Postmaster-General  of  the  ownership  of  such 
money-order  or  upon  the  production  of  such  invalid  postal  note  in  accordance 
with  the  provisions  of  section  one  of  this  act ;  and  the  total  amount  of  such  lost 
or  invalid  money-orders  and  invalid  postal  notes  more  than  seven  3^ears  old  paid 
during  each  year  by  duplicate  shall  be  deducted  from  the  aggregate  amount  of 
unpaid  money-orders  and  postal  notes  to  be  deposited  at  the  close  thereof  in 
the  Treasury  as  hereinbefore  provided. 

Sec.  6.  That  all  laws  or  parts  of  laws  inconsistent  with  the  provisions  of  this 
act  shall  be  void  in  so  far  as  they  may  apply  to  cases  which  may  arise  under 
this  act :  Provided^  That  the  provisions  of  this  act  shall  be  put  into  operation 
b}^  the  Postmaster-General  within  six  months  after  the  date  of  its  approval  by 
the  President. 


MANIFESTS  AND  CLEARANCES.  87; 


MANIFESTS  AND  CLEARANCES. 


CIRCULAR 


7b  Collectors  and  Surveyors  of  Customs  on  the  Northern,  Northeastern,  and 
Northwestern  'Frontiers  of  the  United  States. 


Treasury  Department,  September  26, 1865. 

In  order  to  secure  uniformity  in  the  practice  of  Customs  Officers  on  our  northern,  north- 
eastern,  and  northwestern  frontiers,  in  regard  to  manifests  and  clearances,  this  Department 
deems  it  advisable  to  issue  tiio  following  instructions  : 

The  socond  section  of  the  Act  of  July  14,  1862  (12th  Stat.,  572,  Chap.  CLXIX),  author- 
izes "  Collectors  and  Surveyors  of  the  collection  districts  on  the  said  frontiers  to  keep  on 
sale  blank  manifests  and  clearances  required  for  the  business  of  their  districts;"  and  it  is 
the  duty  of  these  officers  to  see  that  these  documents  are  in  proper  form  and  properly  exe- 
cuted. 

By  the  first  section  of  the  same  Act  (12th  Stat.,  571),  the  master  or  manager  of  a  vessel, 
enrolled  or  licensed  for  carrying  on  the  coasting  trade  on  these  frontiers,  is  required,  ''before 
the  departure  of  his  vessel  from  any  port,"  to  "  file  a  manifest  of  his  cargo  with  the  col- 
lector, and  obtain  a  clearance  ;"  which  clearance,  it  is  the  custom  generally,  to  indorse  on 
a  duplicate  of  the  manifest. 

If  the  vessel,  on  her  passage,  touches  at  any  intermediate  port  of  the  United  States,  and 
Mere  either  lades  or  unlades  any  goods,  the  master  or  manager  is,  by  the  same  section,  re- 
quired to  report  to  the  collector  of  such  intermediate  port  such  arrival,  and  produce  his 
manifest  (the  duplicate  above  referred  to),  and  the  collector  (of  the  intermediate  port)  is 
required  to  certify  on  such  manifest  a  description  of  the  goods  so  laden  or  unladen  at  his 
port,  and  return  the  manifest  to  the  master  or  manager ;  and  when  the  vessel  arrives  at  the 
port  at  which  the  unlading  of  her  cargo  is  completed,  the  master  or  manager  must  deliver 
to  the  collector  t/iere  the  manifest,  "to  be  placed  on  file  in  his  office."  As  this  act  does  not 
define  the  nature  or  form  of  the  documents  in  question,  we  must  refer  to  prior  enactments 
for  light. 

By^the  third  section  of  the  Act  of  March  2,  1831  (4th  Stat.,  487,  Kev.  Laws,  346),  entitled 
"  An  Act  to  regulate  the  foreign  and  coasting  trade  on  the  northern,  northeastern,  and 
northwestern  frontiers  of  the  United  States,  and  for  other  purposes,"  which  section  provides 
for  the  enrolment  and  license  of  vessels  navigating  the  waters  on  those  frontiers  otherwise 
than  by  sea,  and  authorizes  them  "  to  be  employed  either  in  the  coasting  or  foreign  trade,^^ 
these  vessels  are  made,  "m  every  other  respect,  liable  to  the  rules,  regulations,  and  penalties 
now  (March  2,  1831)  in  force,  relating  to  registered  vessels  on  our  northern,  northeastern, 
and  northwestern  frontiers." 

What  are  those  "  rules,  regulations,  and  penalties,"  touching  the  subject  under  consider- 
ation ? 

The  one  hundred  and  sixth  section  of  the  Collection  Act  of  1799  (1st  Stat ,  702,  Eev. 
Laws,  133)  provides  that  all  vessels  and  vehicles  arriving  in  districts  on  those  frontiers  with 
dutiable  goods,  shall  be  provided  with  ^' like  manifests,"  &nd  that  "like  entries  shall  be 
made;"  and  that  "the  powers  and  duties  of  officers  of  the  customs  shall  be  exercised 
and  discharged  in  like  manner"  as  prescribed  by  the  same  act  in  regard  to  importations 
"m  vessels  from  the  sea." 

The  requisites  of  such  manifests,  as  defined  by  the  twenty-third  section  of  the  same  act 
(1st  Stat.,  644,  Rev.  Laws,  77),  are: 

1st.  That  they  shall  be  in  writing,  and  signed  by  the  master  or  other  person  in  charge  of 
the  vessel :  and  shall  set  forth — 

2d.  The  names  of  all  ports  and  places  of  embarkation  and  destination  of  the  cargo. 

od.  The  "name,  description,  built,  tonnage,"  and  home  port  of  the  vessel. 


88  MANIFESTS  ANT)  CLEARANCES. 

4th.  The  names  of  the  owners  of  the  vessel,  according  to  her  register;  the  name  of  the 
jnaster  or  other  person  in  charge;  the  names  of  consignees,  and  description  of  consign- 
ments to  order,  set  forth  in  the  bills  of  lading  ;  and  the  names  of  all  passengers,  distinguish 
ing  between  cabin  and  steerage. 

6th.  A  just  and  particular  account  of  all  goods  on  board,  with  the  marks  and  numbers 
thereof;  an  account  of  remaining  sea-stores,  if  any;  and  a  particular  description  of  the 
baggage  of  each  passenger. 

It  will  be  your  duty,  of  course,  to  examine  carefully  the  section  itself  for  more  particu- 
lar information. 

The  one  hundred  and  eleventh  section  of  the  same  act  (1st  Stat.,  704,  Kev.  Laws,  134), 
provides  "  That  in  cases  where  the  forms  of  official  documents,  as  prescribed  by  this  act,  shall 
be  substantially  complied  with  and  observed,  according  to  the  true  spirit,  ^neaning,  and  intent 
thereof,  no  penalty  or  forfeiture  shall  be  incurred  by  a  deviation  therefrom.''^ 

There  appears  to  be  but  little  difficulty  in  ascertaining  what  was  meant  by  the  act  of  July 
14,  1862,  as  respects  vessels  of  the  United  States  arriving  at  our  ports  on  the  frontiers  re- 
ferred to,  with  dutiable  goods;  and  although  the  status  of  such  vessels  going  from  district 
to  district,  with  goods  exclusively  of  the  growth  or  manufacture  of  the  United  States,  is  not 
equally  clear,  there  seems  to  me  to  be  no  doubt  that,  in  regard  to  both  classes  of  vessels,  du- 
plicate manifests  of  the  whole  cargo,  substantially  as  prescribed  by  the  twenty-third  section 
of  the  act  of  1799,  are  required  to  be  delivered  to  the  collector  of  the  port  of  departure — 
one  of  which  is  to  be  filed  in  his  office,  and  the  other  returned  to  the  master,  with  a  clear- 
ance indorsed  thereon  ;  that  arrivals  at  intermediate  ports  are  to  be  reported,  and  goods 
laden  or  unladen  there  to  be  entered  on  the  manifest  remaining  in  the  master's  hands  ;  and 
that  this  manifest  is  to  be  filed  at  the  port  where  the  unlading  is  completed.  That,  as  to  the 
form  and  execution  of  the  manifest,  it  is  sufficient,  if  the  spirit  of  the  law  be  complied  with  ; 
that  the  one  great  object  of  the  act  of  1799  was  to  secure  the  payment  of  duties  on  foreign 
importations,  and  when  there  is  no  reason  to  suppose,  from  the  papers  or  transactions  of 
masters,  that  they  designed  to  evade  or  thwart  that  object,  they  are  not  to  incur  penalties  or 
forfeitures  by  a  deviation  from  the  prescribed  forms  ;  that  the  penalty  upon  the  owners  for 
neglecting  to  file  manifest,  obtain  clearance,  report  arrival  and  lading  or  unlading  of  goods 
at  intermediate  ports,  or  to  deliver  nianilest  to  be  filed  at  the  port  of  destination,  as  required 
by  the  first  section  of  the  said  act  of  July  14,  18G2,  is  a  fine  of  one  hundred  dollars,  imposed 
by  the  sixth  section  of  the  "act  to  prevent  smuggling,"  &c.,  passed  June  27,  1864  (iSth 
Stat.,  198),  and  that  no  penalty  is  imposed  by  either  of  these  tvjo  sectioris  for  unlading  goods 
•without  a  permit. 

The  penalty  for  unlading  foreign  goods  without  a  permit  is  prescribed  by  the  fiftieth  sec- 
tion of  the  act  of  1779  (1st  Stat.,  665,  Rev.  Laws,  96),  the  provisions  of  which,  as  we  have 
seen,  are  extended  to  ports  on  our  northern  frontiers  by  the  one  hundred  and  sixth  section 
of  the  same  act.  There  seems  to  be  no  authority  for  imposing  a  penalty  upon  coasting  ves- 
sels on  those  frontiers  for  unlading,  without  a  permit,  goods  of  the  growth  or  manufacture  of 
the  United  States.  Such,  at  least,  was  f>he  law  y)rior  to  the  passage  of  the  Act  of  June  17, 
1864  (13th  Stat.,  134),  which  repeals  the  act  of  1831,  above  referred  to,  and  changes  the 
phraseology  of  the  proviso  to  the  third  section  thereof,  so  as  to  read  "  Provided,  that  such  boat, 
sloop,  or  vessel  shall  be,  in  every  other  respect,  liable  to  the  rules,  regulations,  and  penalties 
now  in  force,  relating  to  registered  and  licensed  vessels."  Does  the  first  section  of  this  act 
containing  this  proviso  change  the  prior  law?  I  think  not.  ThQgenerat  laws  in  regard  to 
licensed  vessels  are  so  diflerent  from  those  regulating  registered  vessels,  that  to  hold  the 
vessels  on  our  northern  fronties  subject  to  both,  would  involve  the  question  in  endless  diffi- 
culties and  absurd  conflicts.  The  concluding  words  of  the  proviso  must,  i.i  my  opinion,  be 
taken  in  a  restricted  sense,  and  held  to  mean  the  rules,  regulations,  and  penalties  tJien  in 
force  relating  to  United  States  vessels  navigating  the  waters  of  those  frontiers  otherwise 
than  by  sea,  and  authorized  by  their  papers  to  engage  in  both  the  foreign  and  coasting  trade ; 
find  this  tirade  I  hold  to  be  in  no  way  governed  by  the  Coasting  Act  of  1793. 

As  the  Secretary  of  the  Treasury  alone  is  vested  with  authority  to  prescribe  regulations 
and  remit  penalties  under  these  acts,  customs  officers  should  correspond  directly  with  him 
upon  questions  relating  to  the  same. 

H.    McCULLOCH, 

Secretarj  of  tha  r^asory. 


MISCELLANEOUS 

DECISIONS  AND  REGULATIONS. 


1.  Imported  foreign  fabrics,  bleached  and  printed  in  the  United  States,  do  not  thereby  become 

manufactures  of  the  United  States,  so  as  to  be  legally  exempt  from  duty  on  re-importation  into 
the  United  States.  {Tr.  Reg.,  1857,  p.  571.) 

2.  Dutiable  merchandise  imported  into  the  United  States,  and  afterwards  exported,  although 
it  may  have  paid  duty  on  the  first  importation,  is  liable  to  duty  on  every  subsequent  importa- 
tion into  the  United  States.  {R.  R.,  pi.  iv.,  art.  149;  see  also  Regs.  1864,  art.  467.) 

3.  Manufactures  in  tliis  country  from  foreign  material,  if  exported  with  drawback  or  return 
duty,  are  dutiable  if  re-imported.  (S.  S.,  1037.) 

4.  Articles  cannot  be  withdrawn  from  warehouse  for  repair,  with  privilege  to  export  in  bond, 
free  of  duty.  (S.  S.,  1347.) 

5.  Domestic  alcohol  in  bond  cannot  be  transferred  to  manufacturing  bonded  warehouse,  to  use 
in  manufacture  of  medicinal  preparations  for  export,  without  prepayment  of  internal  revenue 
tax.  (S.  S.,  1839.) 

6.  Old  sheathing  metal  taken  from  the  bottom  of  a  foreign  vessel  at  Demerara,  and  imported 
on  it  to  the  United  States,  held  to  be  dutiable,  although  of  domestic  manufacture  and  placed  on 
the  bottom  of  the  vessel  here.  (S.  S.,  1783.) 

7.  Samples  of  Goods.  The  class  of  articles  under  this  title,  considered  by  the  Department  as 
admissible  free  of  duty,  must  be  only  such  as  small  strips  or  pieces  of  silk,  cotton,  or  other 
fabric  ;  small  quantities  of  raw  material,  and,  generally,  articles  of  any  description  having  little 
or  no  intrinsic  value  as  merchandise ;  in  regard  to  which  the  proper  officers  of  tbe  customs,  in 
their  examinations,  are  to  exercise  a  reasonable  discretion  ;  it  being  understood  that  articles  of  a 
certain  value,  although  imported  under  the  designation  of  samples,  such  as  pieces  of  carpeting, 
which  from  their  size  and  form  are  suitable  for  and  sold  as  rugs,  or  bedsides,  etc.,  cannot  be  ex- 
empted from  the  payment  of  duty.  On  their  arrival,  they  must  be  sent  to  the  appraiser's  oflELce 
for  examination.  {Tr.  Reg.,  p.  582.) 

Certain  so-called  samples,  consisting  of  pieces  of  worsted  reps,  suitable  for  small  shawls,  cra- 
vats, and  other  purposes,  and  having,  therefore,  an  actual  commercial  value,  were  held  to  be  sub- 
ject to  duty.  (S.  S.,  1385.) 

6,  Samples  Accompanying  Invoices. 

Treasury  Department,  July  29,  1876. 

The  following  circular  letter,  issued  by  the  Department  of  State,  is  published  for  the  informa- 
tion and  guidance  of  customs  officers : 

"  Department  of  State,  Washington,  July  10, 1876. 
"  To  the  Consular  Officers  of  the  United  States  in  Great  Britain, 

France,  Switzerland,  Italy,  Austria,  Belgium,  and  Germany. 

"  Gentlemen  :  The  Secretary  of  the  Treasury,  in  a  letter  to  this  Department,  has  represented 
that  the  samples  of  merchandise  to  be  imported  into  the  United  States  from  the  countries  above 
mentioned,  which  are  usually  deposited  in  tbe  consulate,  would  be  of  greater  service,  in  pre- 
venting frauds  on  the  revenue,  if  the  whole  or  a  portion  of  them  were  forwarded  to  the  col- 
lector of  tlie  port  to  which  the  merchandise  is  destined,  at  the  same  time  with  the  triplicate  in- 
voice. It  is  stated  that  it  does  not  appear  to  be  expedient  to  require  samples  of  all  merchandise 
specified  in  the  invoices,  to  be  forwarded  in  this  manner;  but  tiiat  it  will  be  sufficient  to  trans- 
mit, with  the  triplicate  invoice,  when  practicable,  the  samples  (or  a  portion  of  the  samples  in 
each  case)  that  are  usually  deposited  at  the  consulates,  under  existing  regulations,  or  which  may 
properly  be  called  for  by  the  consul  in  his  discretion,  where  reason  therefor  exists,  and  where 
the  same  can  conveniently  be  sent.  It  is  further  stated  that  it  is  not  expected  that  samples  of 
considerable  bulk  or  weight,  or  of  a  fragile  nature,  should  ordinarily  be  forwarded;  and  that  in 
cases  of  doubt  whether  a  sample  should  be  attached  to  the  invoice,  the  decision  may  be  left  to 
the  discretion  of  the  consular  officer. 

"The  course  above  set  forth  being  recommended  for  adoption  by  the  Secretary  of  the  Treasury, 
you  are  instructed  to  comply  therewith  so  far  as  may  be  possible  in  respect  of  invoices  and 
samples  at  your  several  consulates,  and  do  what  may  be  in  your  posver  to  assist  the  revenue  offi- 
cers of  the  Government  in  the  direction  referred  to,  by  requesting  samples  in  cases  where  they 
may  be  useful,  and  forwarding  the  same. 

"  I  am,  gentlemen,  your  obedient  servant, 

(Signed)  "  John  L.  Cadwalader, 

'*  Assistant  Secretary." 

(89) 


90  TREASURY  DECISIONS  AND  REGULATIONS. 

The  samples  forwarded  by  consular  officers  under  the  instructions  contained  in  the  circular, 
-should,  so  far  as  practicable,  be  finally  placed  with  the  proper  invoices  filed  in  the  collector's 
office.  (S.  S.,  2909.) 

Models  or  samples  capable  of  being  used  for  other  purposes,  such  as  castings  for  carriage  hard- 
ware fit  for  use  in  the  manufacture  of  carriages,  although  intended  for  use  as  models  for  patterns, 
are  dutiable.  (S.  S.,  2156.) 

So  are  pattern  cards,  of  merchantable  value,  evidenced  by  separate  charges  made  thereon  in 
the  invoice.  (S.  S.,  2383.) 

The  Preservation  of  Samples  of  Dutiable  Merchandise. 

Treasury  Department,  August  19,  18 

On  and  after  the  first  of  September  proximo,  appraisers  of  merchandise  in  the  several  customs 
districts  will  be  required  to  retain  samples  of  all  silks,  woollens,  linens,  dress  and  other  piece 
goods;  also  of  all  other  articles  examined  and  appraised  by  them,  paying  ad  valorem  duties, 
samples  of  which,  in  the  judgment  of  the  appraisers,  may  be  conveniently  taken  and  retained 
witliout  serious  detriment  to  the  interests  of  the  importer. 

Samples  of  piece  goods  should  be  of  a  size  sufficient  to  show  the  width  and  texture  of  the  arti- 
cle. All  samples  taken  and  retained  in  pursuance  hereof  should  be  labelled  and  carefuUy  filed 
in  the  appraiser's  office  subject  to  inspection  and  examination  by  officers  to  be  assigned  to  that 
duty  by  the  Department. 

Blank  forms  of  labels  to  be  used  for  this  purpose  will  be  furnished  by  the  Department.  (S.  S. 
2930.) 

c.  Sample  Cards. 

Treasury  Department,  November  11, 1876. 

The  following  circular,  issued  by  the  State  Department,  is  published  for  the  information  of 
officers  of  the  customs  and  others : 

"  Department  of  State,  Washington,  D.  C,  October  16,  1876. 
"  To  the  Consular  Officers  of  the  United  States  in  Great  Britain, 

France,  Switzerland,  Italy,  Austria,  Belgium,  and  Germany. 

"  Gentlemen  :  The  Secretary  of  the  Treasury,  in  a  letter  of  the  7th  instant,  refers  to  the  sub- 
ject of  samples  of  merchandise  to  be  imported  into  the  United  States  from  the  countries  above 
mentioned,  which  are  usually  deposited  in  the  consulate,  and  to  which  your  attention  was  called 
by  a  circular  of  the  lOtli  of  July  last,  marked  *  Separate,'  and  has  stated  that  these  samples  have 
•ommenced  to  arrive  at  the  various  custom-houses  of  the  United  States,  and  that  some  are  so 
attached  to  the  triplicate  invoices  as  to  seriously  impair  their  condition,  while  others  are  for- 
warded separately  upon  sample  cards  and  so  indorsed  as  to  establish  their  identity  with  the  in- 
voices which  accompany  them.  This  latter  system  of  samples,  it  is  stated,  is  regarded  as  most 
suitable  for  the  purposes  of  the  customs  officers,  and  the  Secretary  of  the  Treasury  has  requested 
that  instructions  upon  the  subject  may  be  addressed  to  you. 

"You  are,  therefore,  directed  to  forward,  in  future,  all  samples  in  the  manner  suggested, 
where  it  is  possible  to  do  so,  and,  to  aid  you  in  doing  so,  I  inclose  herewith  a  form  of  card,  to 
which  the  samples  are  to  be  attached  in  any  proper  way,  and  by  which  you  will  be  governed 
when  practicable. 

"  The  samples  should  not,  as  a  rule,  exceed  the  size  of  the  card,  which  measures  seven  and  a 
quarter  inches  long  and  four  inches  wide,  and  v/here  the  sample  exceeds  in  size  the  dimensions 
of  the  card,  the  latter  should  be  attached  to  the  sample,  with  a  tag  or  otherwise. 
"  I  am,  gentlemen,  your  obedient  servant, 

"  John  L.  Cadwaladek, 
"  Assistant  Secretary." 

Any  material  departure,  by  consular  officers,  from  the  practice  directed  in  this  circular,  or  that 
alluded  to  in  Department's  Circular  No.  94,  current  series,  may  be  reported  by  officers  of  the  cus- 
toms, to  the  end  that  the  matter  may  be  brought  to  the  attention  of  the  Secietary  of  State,  if 
thought  proper  by  the  Department. 

Lot  M.  Morrill, 

Collectors  of  Customs  and  others.  Secretary. 

(S.  S.,  3015.) 

8.  Horse  stolen  in  Canada  and  brought  to  the  United  States,  and  sold  to  a  party,  who,  not 
knowing  the  horse  was  stolen,  paid  duty  thereon  ;  reclaimed  by  owner  and  taken  back  to 
Canada.  Held  not  to  be  an  "  importation  "  within  the  meaning  of  the  law,  and  duty  refunded. 
(S.  S.,  515.) 

9.  Sea  stores,  a.  "  An  excess  of  sea  stores  in  vessels  arriving  from  foreign  ports,  and  all  arti- 
cles purchased  abroad  for  sale  on  board  a  vessel  as  saloon  stores  or  supplies,  are  dutiable  and  must 
be  duly  entered  on  arrival."  {Regs.,  1874,  art.  481.) 

Sea  stores  saved  from  wreck  are  exempt  from  duty.  (S.  S.,  566.) 

b.  Sea  stores,  foreign.  Collectors  are  the  judges  of  proper  complement,  estimated  according  to 
length  of  voyage  and  number  of  crew.     Excess  dutiable.  (S.  S.,  1120.) 

c.  If  transferred  from  one  vessel  to  another,  are  dutiable.  (S.  S.,  1156.)  For  rules  as  to  sea 
stores,  fuel,  etc.,  bought  in  Canada  by  American  coasting  vessels,  see  S.  S.,  1193. 

10.  Ballast,  when  dutiable.  {See  S.  S.,  1424  and  1542.)  Iron  kentledge,  used  for  ballast,  landed 
from  wreck,  dutiable.  (S.  S.,  1440.) 

11.  a.  Damage  to  goods  in  bond  by  freezing  not  a  "  casualty  "  under  paragraph  1946,  pt.  I.  (S.  S., 
1089.) 

b.  Excessive  damage  or  rust  to  iron,  etc.,  by  wreck  or  other  extraordinary  cause,  may  be  al- 
lowed for  under  the  general  law.  (S.  S.,  1138.) 


TREASURY  DECISIONS  AND  REGULATIONS.  91 

c.  Fruit  so  damaged  on  voyage  as  to  be  worthless,  to  be  treated  as  if  not  imported.  (S.  S., 
1107.) 

d.  Damage  reported  on  goods  in  store,  which  haveonce  been  examined  without  observation  or 
report  of  such  damage,  will  not  be  allowed  except  m  extreme  cases.  (S.  S.,  1890.; 

e.  Damage  to  outer  coverings  of  importations.     No  allowance  for.  (,S.  S.,  2270.) 

/.  No  damage  allowed  on  salt,  for  dirt  or  other  foreign  matter  not  received  on  voyage  of  im- 
portation. (S.  S.,  2955.) 

12.  Vessels  and  materials  for.  a.  The  materials  of  a  condemned  foreign  vessel,  broken  up  and 
dismantled  in  the  United  States,  whether  used  in  the  United  States  or  exported,  are  not  an  im- 
Itortatioii  within  the  meaning  of  the  law,  and  therefore  not  dutiable.  (S.  S.,  563.) 

/>.  Certain  machinery  of  a  vessel,  winter-bound  in  the  United  States,  exported  for  repairs,  held 
to  be  dutiable  on  its  return.  (S.  S.,  567.) 

c.  Foreign  vessels  losing  rudder  or  stern-post,  or  breaking  shaft,  and  arriving  at  a  United 
States  port  in  distress,  cannot  import  others  to  replace  these  articles  here  free  of  duty.  {Sept.  26, 
1S67,  and  May  7,  1870,  N.  F.) 

d.  For  regulations  as  to  withdrawal  of  shipbuilding  materials  under  paragraphs  1813-14,  see 
Treas.  Regs.,  1874,  arts.  747  to  755. 

e.  The  words  "  iron  and  steel"  in  1813  qualify  or  limit  all  the  articles  enumerated  in  the  pro- 
vision, to  wit,  "  rods,  bai-s,  spikes,  nails,  and  bolts,"  Yellow  metal  bolts  are  therefore  not  included. 
(S.  S.,  L532.)     But  yellow  sheathing  metal  is.  (S.  S.,  1238.) 

/.  Yellow  sheathing  metal  used  under  1813,  worn  out,  and  removed  from  vessel  in  the  United 
States,  is  not  dutiable.  (S.  S.,  1533.) 

g.  The  term  "  ship  timber  "  in  1659  includes  only  such  timber  as  is  evidently  used  for  the  frame 
or  keel  of  a  vessel,  or  its  masts  or  spars,  and  not  boards  and  planks  used  in  finishing  it.  (S.  S., 
1343.J  Oak  timber,  commercially  known  as  ship  timber,  is  included,  although  it  was  intended 
in  part  for  other  uses.  (S.  S.,  1707.)  Not  so  as  to  oak  plank  which  can  be  put  to  other  uses.  (S.  S., 
1719.) 

h.  Eepairs  (including  the  materials  for)  made  in  a  foreign  port  to  a  United  States  registered 
vessel  engaged  in  the  foreign  and  coasting  trade  by  sea,  not  dutiable.  (S.  S.,  1753.) 

13.  Importations  for  Foreign  Embassies. — The  exemption  from  duty  accorded  bycomity  to  all  arti- 
cles intended  for  the  personal  or  family  use  of  foreign  ambassadors,  ministers,  or  charges 
d'affaires  to  the  United  States,  is  not  extended  to  the  importations  of  secretai-ies  of  legation, 
attaches,  or  consuls.  {July  11,  1866,  H.  F.  S.) 

14.  Definition. — Per  centum  additions  to  or  reductions  of  rates  of  duty  are  estimated  upon  the 
amount  of  duty  ;  per  centum  additions  to  duties  upon  imports  "ad  valorem"  are  estimated  upon 
the  appraised  value  of  the  goods.  {Oct.  18,  1861,  Norfolk.) 

15.  Force  of  Departmental  Decisions. — When  the  Secretary  of  the  Treasury  has  deliberately 
adopted  a  certain  construction  of  any  particular  ac];  of  Congress,  which  construction  must  neces- 
sarily govern  the  entire  administration  of  his  Department  so  far  as  it  relates  to  the  subject-mat- 
ter of  such  act,  such  construction  ought,  until  set  aside  by  superior  power,  to  have  the  same 
binding  force  as  the  original  act.  The  Department  is  in  duty  bound  to  adhere  to  it  until  thus 
set  aside,  and  the  only  authority  which  it  is  incumbent  upon  the  Secretary  of  the  Treasury  to 
recognize  as  such  superior  power  is  a  decision  of  the  court  of  last  resort,  or  the  repeal,  amend- 
ment, or  legislative  construction  of  the  act  itself.  (S.  S.,  653.) 

Where  a  decision  of  the  Department  is  made,  either  lowering  the  rate  of  duty  previously  ex- 
acted, or  advancing  the  same,  such  decision  will  be  held  applicable  to  all  sul)Seqnent  withdrawals 
from  warehouse,  for  consumption,  of  the  same  kind  of  goods,  notwithstanding  that  protests  and 
appeals  may  not  have  been  made  against  the  original  liquidations  of  the  entries  of  the  goods. 
(S.  S.,  1524.) 

16.  Articles  in  j5?(Zfc.— Questions  having  arisen  relative  to  the  meaning  of  the  term  "articles  in 
hulk,"  as  used  in  the  29th  section  of  the  Act  of  July  14,  1870,  and  in  section  2990  of  the  Revised 
Statutes  (see  ante.  Part  I.,  1952),  relating  to  the  entry  of  dutiable  merchandise  for  immediate 
transportation  to  an  interior  port  without  appraisement,  the  following  general  rules  were 
prescribed  September  25,  1876,  for  the  information  and  guidance  of  officers  of  the  customs : 

I.  The  commercial  signification  of  the  term  "in  bulk,"  viz.,  that  it  has  reference  to  such  arti- 
cles as  are  usually  packed  or  stowed  in  the  importing  vessel  in  a  loose  state  as  contradistinguished 
from  "package-goods,"  or  those  inclosed  in  boxes,  barrels,  bundles,  and  the  like,  is,  in  view  of 
the  intent  of  the  act  referred  to,  deemed  by  the  Department  as  necessarily  qualified  by  the  con- 
dition annexed  to  the  privilege  by  the  terms  of  the  Act  itself,  viz.,  that  such  an  examination  of 
the  merchandise  may  be  made  as  will  satisfy  the  customs  officers  that  the  same  corresponds  with 
the  manifest  and  invoice. 

II.  While,  therefore,  the  Department  holds  generally  that  only  such  merchandise  as  is  either 
inclosed  in  boxes,  barrels,  or  other  outside  coverings  or  wrappers,  duly  marked  and  numbered,  or 
put  up  in  separate  and  distinct  bundles  or  packages,  also  duly  marked  and  numbered,  in 
such  manner  as  to  admit  of  satisfactory  identification,  is  entitled  to  the  privileges  of  the  Act,  it 
nevertheless  reserves  the  right  to  designate,  from  time  to  time,  such  particular  articles  com- 
monly shipped  in  bulk  as  may,  under  suitable  conditions,  be  deemed  fairly  within  the  scope  and 
intent  of  the  Act. 

III.  In  accordance  with  the  views  above  expressed,  the  Department  hereby  designates  railroad 
and  bar-iron,  when  the  number  of  rails  or  bars  is  duly  specified  in  the  consular  invoice,  and 
found  on  examination  to  be  correct,  as  entitled  to  the  privilege  of  immediate  transportation  as 
aforesaid :  Provided,  however,  That  there  shall  not  be  any  noticeable  disparity  in  the  size  and 
weight  of  the  respective  rails  or  bars.  (S.  S.,  2980.) 

17.  Countable  Goods.— The  provisions  of  law  imposing  duty  on  certain  descriptions  of  goods,  ac- 
cording to  the  count  of  threads,  apply  to  all  cases  where  such  count  can  be  ascertained  with  suffi- 
cient accuracy  for  the  purpose  of  classification  by  means  of  the  magnifying  glass  commonly  used 
for  such  purpose. 


92  TREASURY  DECISIONS  AND  REGULATIONS. 

The  fact  that  goods  are  not  termed  in  trade  *'  countable  goods,"  will  not  exclude  them  from 
classification  for  duty  according  to  the  count  of  the  threads,  provided  they  come  within  the  rule 
above  stated.  (S.  S.,  1478.)  ^ 

18.  Cotton  Linings  with  Flax  Selvage,  how  classified. — Cotton  linings,  manufactured  with  a  few 
threads  of  flax  iu  the  selvage,  which,  however,  did  not  change  the  commercial  character  of  the 
goods,  were  held  to  be  dutiable  as  countable  cottons.  (S.  S.,  1787.) 

19.  Steain  Dredge  dutiable  on  Importation. — A  floating  steam  dredge,  self-propelling,  to  be  used  in 
various  harbors,  would  be  required  upon  importation  to  pay  duty,  after  which  it  could  be  trans- 
ported from  one  harbor  to  another  for  the  purpose  mentioned.  (S.  S.,  1380.) 

20.  Additional  and  Discriminating  Duties. — Goods  remaining  in  warehouse  over  a  year  without 
payment  of  duty,  are  subject  to  the  additional  duty  often  per  cent.,  although  the  withdrawal 
entry  was  initiated  within  the  year.  (S.  S.,  1534.) 

21.  Carrying-trade  on  Northern  Frontiers. — Although  the  Regulations  of  1874  (Art.  247)  provide 
for  the  shipment  of  merchandise  in  cars,  to  be  transported  across  Canadian  territory,  they  do  not 
authorize  the  reimportation,  free  of  duty,  of  domestic  merchandise,  carried  from  an  American 
port  in  Canadian  steamers  to  be  transshipped  by  steamers  or  cars  through  Canada  to  another 
American  port.  (S.  S.,  1858.) 

22.  Internal  Transportation. — Free  goods,  part  of  an  importation  intended  for  an  interior  port, 
may  be  forwarded  to  destination  under  the  internal  transportation  laws,  paragraphs  1952  to  1955. 
(S.  S.,  1831.) 

23.  Immigrants'  Effects. — The  Attorney-General  of  the  United  States  having  given  an  opinion 
that  the  limitation  of  $500  as  to  household  effects,  specified  in  section  22  of  the  Act  of  July  14th^ 
1870,  ceased  to  be  of  any  force  at  the  period  when  the  provision  in  the  5th  section  of  the  Act  of 
June  6th,  1872,  for  household  eflects  took  eflect,  the  Department  concurred  therein,  and  there- 
upon decided  that  houseliold  effects  of  persons  arriving  in  the  United  States  from  foreign 
countries,  which  were  in  use  abroad  for  not  less  than  one  year,  and  which  are  not  intended  for 
any  other  person  or  persons,  nor  for  sale,  were  exempt  from  duty,  without  limitation  as  to  value. 
(S.  S.,  1814.) 

Personal  effects  of  immigrants  must  be  imported  within  six  months  before  or  after  the  owner's 
arrival.  (S.  S.,  1296.     See  also  "  Carriages,''  etc.,  post,  No.  194.) 

24.  Measurement  of  Lumber. — "  Board  measure  "  being  synonymous  with  "  inch  measure,"  all 
sawed  lumber  subject  to  duty  by  the  1000  feet  "board  measure,"  whether  over  or  under  one  inch 
thick,  should  be  reduced  to  inch  measure  for  the  assessment  of  duty  thereon.  (S.  S.,  1770.) 

25.  Invoices  of  Earthenware  which  merely  give  the  aggregate  value  of  the  several  crates  with- 
out specifying  the  items  contained  therein,  not  being  sucli  as  are  required  by  law,  will,  when 
presented,  be  treated  as  null  and  void,  and  entry  of  the  earthenware  refused  until  proper  in- 
voices are  obtained  and  produced  by  the  importers  (the  merchandise  in  the  meantime  being 
treated  as  unclaimed),  or  it  may  be  admitted,  upon  giving  bonds  to  produce  proper  invoices. 
(S.  S.,  1292.) 

26.  Salt  for  Curing  Fish. — Seal  skins  being  held  to  be  the  product  of  fisheries,  salt  may  be  with- 
drawn for  curing  the  same,  under  the  limitations  prescribed  in  1980.  (S.  S.,  1276.) 

But  no<  so  as  to  salt  to  be  used  in  curing  or  preserving  "pogie  chum"  or  other  fish  for  the 
manufacture  of  manures  or  fertilizers  therefrom,  the  Department  holding  the  provision  to  be 
limited  to  salt  used  in  the  curing  of  fish  for  consumption  as  food.  (S.  S.,  1815.) 

27.  Certified  invoices,  used  to  make  entry  at  ports  of  first  arrival,  cannot  again  be  used,  except 
for  reference,  at  interior  ports  of  destination,  to  make  entry  for  consumption.  Such  invoice  is 
part  of  the  record,  and  cannot  be  withdrawn  or  separated  therefrom.  (S.  S.,  1892.) 

28.  Machinery,  chiefly  of  iron  and  wood,  tliough  having  small  portions  of  steel,  docs  not  neces- 
sarily take  the  classification  of  a  manufacture  of  steel ;  but  retains  that  of  a  manufacture  of  iron 
or  wood  according  to  the  leading  material.  Separable  values  or  parts  of  steel  should  however 
pay  duty  as  manufactures  of  steel.  (S.  S.,  1893.) 

29.  Entry  by  Appraisement  is  for))idden  under  871,  872,  except  as  to  personal  effects  accompany- 
ing the  passenger,  and  as  to  importations  of  merchandise  valued  at  $100,  or  less.  (S.  S.,  1904.) 

30.  Colcothar  and  Venetian  Red  Sive  se^diT'Ate  and  distinct  articles  of  commerce;  colcothar  being 
a  dry  oxide  of  ii-on  produced  by  chemical  action  (but  not  chemically  pure),  containing  small 
quantities  of  lime,  sulphuric  acid,  and  sulphate  of  lime  as  impurities,  while  Venetian  red  is  a 
native  or  prepared  oxide  of  iron,  ground  with  twenty-five  to  forty  per  centum  of  whiting  to 
make  it  fit  for  use  as  a  paint.  Colcothar  is  much  heavier  and  darker  in  color  than  Venetian  red, 
and  of  nearly  triple  its  value  in  England.  (S.  S.,  1912.) 

31.  Whale  oil  not  wholly  the  product  of  American  fisheries  is  dutiable.  (S.  S.,  2887.) 

32.  Fish  the  Product  of  the  Inland  Lakes. — The  Department  has  recently  had  under  consideration 
the  question  as  to  what  description  of  fish  are  the  products  of  the  inland  lakes  lying  between 
the  United  States  and  Canada,  and  of  the  rivers  flowing  into  them,  as  distinguished  from  fish 
which  are  the  products  of  the  sea-fisheries  of  Canada,  with  a  view  of  establishing  some  practical 
guide  by  which  collectors  of  customs  may  determine  under  certain  circumstances,  from  the 
character  of  the  fish  themselves,  without  regard  to  other  proofs,  whether  they  are  or  are  not  en- 
titled to  free  entry  under  the  Treaty  of  Washington. 

Tlie  following  extract  from  a  communication  addressed  to  the  Department  by  Professor  Spen- 
cer F.  Baird,  United  States  Commissioner  of  Fish  and  Fisheries,  under  date  of  the  10th  instant, 
embodies  the  desired  information  : 

"So  far  as  relates  to  the  fishes  of  the  inland  lakes  and  of  the  rivers  running  into  them,  likely 
to  be  imported  into  the  United  States,  there  is  but  little  difficulty,  these  consisting  of  brook 
trout,  the  salmon  trout,  the  land-locked  salmon,  the  white-fish,  the  lake  herring  fa  species  of 
white-fish),  the  muscalunge  or  large  pike,  the  sturgeon,  and  the  black  bass,  although  the  brook 
trout,  the  muscalunge.  the  sturgeon,  and  the  black  bass  are  frequently  found  elsewhere  than 
within  the  limits  mentioned. 

"  Possibly  the  simplest  rule  to  apply  would  be  that  of  excluding  from  free  entry  all  fish  from 


TREASURY  DECISIONS  AND  REGULATIONS.  93 

points  west  of  Montreal,  unless  they  can  be  shown  to  have  been  captured  in  the  St.  Lawrence 
Elver,  east  of  Lake  Ontario. 

..  **  Fish  shipped  from  points  east  of  Montreal,  and  on  th^  Atlantic  seaboard,  would,  in  reason- 
able probability,  be  entitled  to  free  entry,  unless  they  embrace  salmon  trout,  white-fish,  lake 
herring,  or  cisco,  which  are  exclusively  found  in  lakes  or  their  inlets,  and  therefore,  unless 
under  very  exceptional  circumstances,  would  be  necessarily  dutiable. 

"  I  am  unaware  whether  the  provisions  of  the  treaty  embrace  fresh  fish  as  well  as  those  that 
are  prepared  for  temporary  preservation.  If  fresh  fish  come  in  free,  then  the  subject  is  very 
much  simplified,  as,  so  far  as  my  knowledge  extends,  it  is  only  the  white-fish  and  the  lake  trout 
that  are  ever  oflered  in  a  salted  condition,  the  other  species  commanding  a  much  higher  price  as 
fresh  fish.  The  fish  which  are  strictly  maritime,  about  which  there  would  never  be  any  ques- 
tion, are  the  mackerel,  cod,  haddock,  hake,  pollock,  cusk,  whiting,  and  ling,  as  also  the  sea  trout 
from  Newfoundland  and  Labrador." 

These  views  are  not  absolutely  mandatory  upon  collectors  of  customs,  but  are  published  for 
their  information,  with  the  expectation  that  they  will  be  applied  as  far  as  practicable.  (S.  S., 
2S62.) 

33.  Miniature  Compasses  of  metal  and  glass,  unset,  not  exclusively  used  for  personal  orna- 
ments, are  not  jewelry,  but  manufactures  of  glass,  dutiable  at  40  per  cent,  ad  valorem.  (S.  S., 
2905.) 

34.  Calf-  and  Cow-hair  goods. — October  26,  1876,  the  Department  ruled  :  "  First,  That  all  manu- 
factures commercially  known  as  calf-hair  goods  may  now  be  safely  and  properly  assumed  to  con- 
tain some  admixture  of  wool,  varying  in  percentage  according  to  the  grade  of  the  article ;  and 
Secondly,  That  whether  they  contain  wool  or  not,  the  Department  can  no  longer  consistently  re- 
frain from  enforcing  the  provisions  of  section  2499  of  the  Revised  Statutes,"  see  ante.  Part  I, 
par.  908,)  "under  which  such  goods  must,  by  reason  of  their  resemblance,  and  the  uses  to  which 
they  are  applied,  be  assimilated,  for  tarifi*  purposes,  to  manufactures,  in  whole  or  in  part  of 
wool."  (S.  S.,  3011.) 

35.  Entri/  of  Fish  from  Newfoundland. — "  The  Treaty  of  Washington  does  not  prescribe  the  chan- 
nel or  mode  of  importation  of  articles  made  free  under  it.  Fish  from  Newfoundland  passing 
through  the  St.  Lawrence  River  to  a  United  States  port  are  free,  without  restriction  as  to  such 
mode  of  transit."  (S.  S.,  1930.) 

36.  Granite,  Definition  of  Term. — *' The  Department  has  uniformly  sustained  the  construction, 
that  the  term  'granite,'  as  used  in  the  law  defining  the  duty  on  building-stone,  only  applies  to 
unmanufactured  or  undressed  granite."  (S.  S.,  1938.) 

37.  Manufactures  of  Wool  or  Hair. — "The  Department  holds  that  all  manufactures  of  wool  or 
hair,  the  product  of  goats  or  other  like  animals,  are  necessarily  included  uuder  the  terms  of 
Schedule  L,  Title  33,  Act  of  June  22,  1874,  and  that  the  manufactures  of  hair  described  in  Sched- 
ule M  of  the  same  title  and  act,  as  dutiable  at  30  per  cent,  ad  valorem,  relate  wholly  to  manufac- 
tures associated  with  the  terms  given  in  that  schedule,  that  is,  to  hair  seating,  crinoline  cloth, 
or  manufactures  of  the  same  material."  (S.  S.,  1940.) 

38.  Withdrawal  of  Materials  for  Ship-building. — "  The  intent  of  section  10  of  the  Act  of  June  6, 
1872,  was  clearly  limited  to  the  aid  its  terms  afforded  to  ship-building  and  the  employment  of 
American  vessels.  For  this  purpose  the  materials  therein  named  were  to  be  so  emjiloyed  free  of 
duty,  but  on  ceasing  to  have  such  relation  the  claim  to  exemption  from  duty  ceases.  To  secure 
the  continued  recognition  of  this  relation,  the  Department  directs  the  transfer  to  a  vessel's 
register  of  the  indorsement  of  release  of  duty  entered  on  any  warehouse  bond  because  of  the 
withdrawal  of  materials  for  such  vessel's  use."     (S.  S.,  1960.) 

39.  Professional  Books  of  a  Journalist. — Books  relating  to  public  policy  and  pending  national  and 
general  questions  are  embraced  as  such  and  free.  But  not  books  of  poetry  and  fiction.  (S.  S., 
1988.) 

40.  Dutiable  Values. — No  valuation  on  the  basis  of  the  cost  to  manufacture  an  article  in  any 
foreign  country  can  be  admitted  in  any  case.  (S,  S.,  1999.) 

41.  Old  Sheathing  Metal,  not  shown  to  have  been  removed  from  vessel  for  necessary  repairs,  or 
if  such  metal  is  not  actually  worn  out,  the  conditions  fail  under  which  exemption  from  duty  can 
be  admitted.  (S.  S.,  2007.) 

42.  Embroidered  Dresses. — "  Manufactures  designed  for  use  as  clothing,  or  articles  of  a  finished 
character,  are  certainly  not  included  in  embroideries,  if  the  material  is  cither  silk  or  wool,  the 
only  open  question  being,  whether  they  are  so  included,  if  of  linen.  The  Department  adheres, 
however,  to  the  distinction  long  recognized  as  applicable  to  embroideries,  applying  it  only  to 
articles  in  which  the  embroidery  constitutes  the  leading  characteristic,  and  the  embroidery  work 
is  the  chief  element  of  value." 

"  Linen  or  silk  dresses  embroidered  for  mere  ornamentation,  and  in  which  the  value  of  the 
material,  apart  from  the  embroidery,  is  largely  in  excess  of  the  value  of  the  embroidery,  dis- 
tinctivelv,  must  continue  to  be  classified  as  manufactures  of  linen  or  silk  respectively." 
(S.  S.,  2027.) 

43.  Lumber,  Walnut  and  Pine. — Ordinary  black  walnut  lumber  (sawed)  is  not  one''of  the  dis- 
tinctive woods  known  in  commerce  as  a  cabinet  wood,  although  used  for  similar  purposes.  (S.  S., 
2044.)     Pine  lumber  (sawed)  is  dutiable  at  $2  per  one  thousand  feet.  (S.  S.,  2103.) 

44.  Undervaluation  of  Goods,  Additional  Duty  on. — To  an  inquiry  as  to  the  basis  upon  which 
additional  duty  shall  be  assessed  where  goods  are  undervalued  in  excess  of  teu  per  cent.,  the 
Department  replied  as  follows: 

"Section  2909 of  the  Revised  Statutes  provides  that  there  shall  be  *  levied  and  collected  on  such 
merchandise  20  per  cent,  of  the  duty  imposed  on  the  same  when  fairly  invoiced.'  This  section 
seems  to  have  been  taken  verbatim  from  the  Act  of  August  30, 1842,  section  17  (5  Stat.,  548),  ex- 
cept that  there  is  a  change  in  the  percentage  of  additional  duty  to  be  imposed." 

"  The  Act  of  March  3,  1865,  section  7,  under  which  additional  duty  for  undervaluation  was 


94  TREASURY  DECISIONS  AND  REGULATIONS. 

assessed  prior  to  the  passage  of  the  Revised  Statutes,  is  also  found  embodied  in  section  2900  of 
the  latter." 

"  Under  the  circumstances,  the  Department  will  continue  to  recognize  the  Act  of  1865,  repro- 
duced in  section  2900  of  the  Revised  Statutes,  as  still  in  force  in  all  respects,  without  regard  to 
any  apparent  conflict  between  its  provisions  and  those  of  section  2909,  which  question  must  be 
left  to  the  courts  to  determine."  (S.  S.,  2069.) 

45.  Canadian  Building  Stone  imported  by  contractors  with  the  United  States  for  the  sale  and 
delivery  of  the  same  within  the  United  States  is  dutiable  at  $1.50  per  ton.  (S.  S.,  2090.) 

46.  Circular  relative  to  Free  Entry  of  Personal  Efects  of  Tourists  and  others  arriving  from  Abroad. 

(S.  S.,  2119.) 

Treasury  Department,  February  23,  1875. 

Tlie  attention  of  this  Department  has  been  called  to  the  impression  widely  i^revailing,  that 
articles  purchased  for  personal  use  of  tourists,  or  persons  returning  to  the  United  States  from 
foreign  countries,  are  exempt  from  duty  if  designed  solely  for  personal  use,  and  not  intended  for 
sale. 

The  several  provisions  of  law  admitting  articles  free,  when  accompanying  the  person,  or  for 
personal  use,  are  the  following  : 

"  Books,  professional,  of  persons  arriving  in  the  United  States." 

"  Books,  houseliold  effects,  or  libraries,  or  parts  of  libraries,  in  use  of  persons  or  families  from 
foreign  countries,  if  used  abroad  by  them  not  less  than  one  year,  and  not  intended  for  any  other . 
person  or  persons,  or  for  sale." 

*'  Personal  and  household  effects,  not  merchandise,  of  citizens  of  the  United  States  dying 
abroad." 

"  Wearing  apparel,  in  actual  use,  and  other  personal  effects,  not  merchandise,  professional 
books,  implements,  instruments  and  tools  of  trade  occupation,  or  employment,  of  persons  arriv- 
ing in  the  United  States.  But  this  exemption  shall  not  be  construed  to  include  machinery  or 
other  articles  imported  for  use  in  a  manufacturing  establishment,  or  for  sale." 

It  will  be  seen  that,  so  far  as  wearing  apparel  is  concerned,  only  those  articles  which  have  been 
in  actual  use  are  exempted  from  duty,  although  in  many  cases  this  exemption  has  been  applied 
to  all  articles  of  wearing  apparel  belonging  to  and  contained  in  the  baggage  of  the  owner, 
whether  new  or  old.  New  articles  of  clotliing,  which  have  not  been  in  actual  use  abroad,  and 
not  necessary  for  the  present  comfort  or  convenience  of  the  owner,  are  cliargeable  with  duty ;  and 
the  fact  that  they  are  intended  for  the  future  use  of  the  person  who  brings  them,  or  of  another 
person,  and  are  not  for  sale,  does  not  exempt  them  from  duty. 

Tourists  and  passengers  are,  therefore,  cautioned  to  observe  the  proper  care,  when  arriving 
with  articles  claimed  to  be  free  as  personal  effects,  in  making  a  separate  sta.tement  of  tlieir  effects 
which  have  been  in  actual  use  abroad  from  those  which  are  new,  in  order  that  the  custoius  offi- 
cers may  readily  decide  what  portions  are  liable  to  or  exempt  from  duty. 

B.  H.  Bristow, 
Secretary  of  the  Treasury. 

47.  Grain  imported  to  be  ground  is  dutiable.  (S.  S.,  2157.) 

48.  An  importation  at  any  time  during  the  day  on  which  an  act  etnbracing  it  takes  effect  is 
dutiable  thereunder.  (S.  S.,  2168.) 

49.  Materials  for  the  manufacture  of  regalia  for  religious  societies  are  dutiable.  (S.  S.,  2180.) 

50.  Furniture  and  tackle  of  vessels  wrecked  in  American  waters,  free.  (S.  S.,  2188.) 

51.  Internal  transportation  of  goods  valued  under  $100,  and  unaccompanied  by  a  certified  in- 
voice, is  not  allowed.  (S.  S.,  2211.) 

52.  Eeshipment  in  bond  of  goods  transported  to  port  of  delivery  is  not  allowed.  (S.  S.,  2212.) 

5.3.  Tobacco-box  Shoolcs. — Sycamore  lumber  cut  into  lengths,  and  packed  in  shooks  for  tobacco- 
boxes,  should  be  classified  under  1146,  in  accordance  with  assimilation  rales  of  908.  (S.  S., 
2226.) 

54.  Commission  on  Cutlery. — The  commission  to  be  added  to  invoices  of  cutlery  is  the  rate  ac- 
tually paid,  when  it  is  2i  per  cent,  or  over;  but  under  1869  must  in  no  case  be  less  than  2V  per 
cent.  Where  commissions  are  omitted  from  the  invoice  a  penalty  of  100  per  cent,  in  addition 
must  be  imposed  under  876.  (S.  S.,  2233.) 

55.  Machinery  of  vessels  landed  for  repairs  is  not  dutiable.  (S.  S.,  2255.) 

56.  The  internal  tax  to  be  imposed  on  reimportations  of  domestic  products  under  section  2500 
of  the  Revised  Statutes  is  that  in  force  at  the  date  of  reimportation.  (S.  S.,  2260.) 

57.  Machinery  of  American  vessels  wrecked  in  foreign  waters  and  sold  is  dutiable  on  reimporta- 
tion. (S.  S.,  2282.) 

58.  Compound  manufactures,  which  can  be  separated  readily,  should  be  separately  classified  for 
duty.  (S.  S.,  2300.) 

59.  Costs  of  Cartage,  Labor,  and  Storage. — Where  from  the  variety  of  the  contents  of  several 
cases  of  merchandise,  and  the  imperfect  designation  in  the  invoice,  it  becomes  necessary  to  order 
all,  instead  of  one,  for  examination,  for  correct  assessment  of  duty,  the  expense  must  be  paid  by 
the  owner  in  accordance  with  1888.  (S.  S.,  2343.) 

60.  Embroidered  imol  polonaise  patterns  a,rG  dnthihle  under  1162,  as  manufactures  wholly  or  partly 
of  wool.     (S.  S.,  2352.) 

61.  Animals  of  superior  breed,  imported  for  breeding  purposes,  although  too  young  for  such  use 
at  tiie  time  of  importation,  are  free  if  intended  therefor  in  future.     (S.  S.,  286b.) 

62.  Breakage. — "  The  reduction  of  5  per  cent,  allowed,"  under  2043,  "  is  to  be  made  from  the 
number  of  cases  specified  in  the  invoice,  and  no  duty  is  to  be  assessed  either  on  the  wine,  bottles, 
or  packing  included  in  such  reduction.  The  same  result  would  be  reached  by  assessing  duty  on 
the  entire  invoice,  and  then  deducting  5  per  centum  from  the  amount  thus  ascertained."  (S.  S., 
2280.) 


TREASURY  DECISIONS  AND  REGULATIONS.  96 

63.  Plaster  statuary  for  churches  is  dutiable.     (S.  S.,  2385.) 

64.  Dutiable  value  of  goods  purchased  in  bond  in  Canada. — "The  Department,  after  due  consid- 
eration, has  concluded  to  acquiesce  in  the  decision  of  the  United  States  Circuit  Court,  and  re- 
verse its  former  instructions  accordingly.  The  dutiable  value  of  malt  imported  fr<>ra  Canada 
will,  therefore,  hereafter  be  taken  at  its  value  in  bond  in  that  country,  when  it  shall  satisfactorily 
appear  that  the  article  was  purchased  in  bond.  The  same  rule  will  be  held  applicable  to  tea, 
coffee,  wine,  etc.,  exported  from  England  to  the  United  States,  which  are  chargeable  with  duty 
on  their  entry  into  consumption  in  that  country,  but  which  is  not  exacted  on  the  exportation 
thereof  from  bond,  and  also  to  any  other  importation  similarly  situated."     (S.  S.,  775.) 

65.  Entry  and  Clearance  Fees  of  Small  Vessels. — The  practice  of  levying  fees  for  the  entry  and 
clearance  of  boats  under  5  tons,  trading  with  Canada,  is  approved  bv  the  Department.  (S.  S., 
2410.) 

66.  Wire  Gf^'v".—-  Stubbs's  Birmingham,"  the  standard.     (S.  S.,  2438.) 

67.  Scotch  Gi  unite  Muauments. — For  special  directions  as  to  invoicing,  see  S.  S.,  2456. 
6S.  Marking  of  Damaged  Goods.— For  rules,  see  S.  S.,  2458  and  2565. 

69.  Weights  of  Smyrna. — See  ante  p.  50  of  Part  IV. 

70.  A  horse  sold  by  a  citizen  of  the  United  States  to,a  foreigner,  who  took  him  to  Canada  to  train 
for  racing,  and  then  returned  and  sold  him  in  the  United  States  at  a  greatly  increased  price,  held 
not  to  be  entitled  to  free  entry  under  1482.     (S.  S.,  2487.) 

71.  American  sheep,  owned  by  United  States  citizen,  taken  to  Mexico  shorn,  to  be  pastured 
there  and  returned  with  wool  grown,  exempt  under  1482.  (S.  S.,  2492.)  But  contra,  as  to  wool  if 
shorn  abroad  and  imported.     (S.  S.,  2538.) 

72.  "  Base  Bullion.^' — So-called  ores  of  silver  from  Mexico,  being  mixed  metals,  the  product  of 
ores  smelted  or  refined,  in  which  the  base  metals  greatly  preponderate,  should  be  classified  ac- 
cording to  the  preponderance  of  weight  and  quantity.     (S.  S.,  2507.) 

73.  Excess  of  Weight. — For  regulatiouF  <x)r  allowance  of,  see  S.  S.,  2513. 

74.  American  hoop-iron,  exi>orted^as^strapping  or.ties  for  cotton  bale?,  and  returned,'is  not  exempt 
from  duty  under  1482.     (S.  S.,  2525.) 

75.  American  teams,  wagons,  etc.,  taken  to  Canada  for  temporary  employment,  with  notice  of  in- 
tention to  return,  admitted  free  under  649  on  their  return.  (S.  S.,  2528.)  Also  American  powder 
in  damaged  conflition.     (S.  S.,  2755.) 

76.  Wrecks,  goods  recovered  from,  are  not  entitled  to  free  entry  under  1807,  unless  the  vessel 
itself  is  raised.     (S.  S.,  2979.) 

77.  Tin  cans  filled  with  petroleum  are  not  weighable  within  the  meaning  of  Section  3024,  Revised 
Statutes,  and  consequently  not  subject  to  the  payment  of  3  cents  per  100  pounds  for  weighing. 

The  average  weight  of  the  two  sizes  of  tin  plates  used  in  their  manufacture  is  found  to  be,  for 
those  of  14  by  20,  107  pounds,  and  for  those  of  10  by  20,  156  pounds  per  box,  which  average  may 
be  taken  for  the  basis  of  computation  of  the  drawback  on  the  cans.     (S.  S.,  2579.) 

78.  Cotton  Thread,  Alloivance  for  Increase  in  Weight. — Upon  investigation  it  is  found  that  the  weight 
of  cotton  thread  varies  from  one  to  one  and  a  half  per  cent.,  according  to  the  condition  of  the  at- 
mosphere, and  that  no  uniform  invoice  weight  can  be  given  of  such  thread  shipped  from  Europe 
to  this  country. 

To  ascertain  the  true  weight  on  which  duties  should  be  levied  in  case  of  importation  from 
Europe  of  such  thread,  or  of  cotton  yarn,  you  will,  when  an  importation  is  found  to  exceed  in 
weight  the  amount  noted  in  the  invoice,  allow  not  exceeding  one  per  cent,  for  increase  in  weight 
caused  by  absorption  of  moisture  on  the  voyage,  provided  there  is  no  reason  to  suspect  fraud  or 
error  in  the  invoice.     (S.  S.   2590.) 

79.  Penal  duty,  under  paragraphs  1862  and  1871,  ante  Part  I.,  for  undervaluation,  does  not 
apply  where  the  increase  of  dutiable  value  is  consequent  upon  an  underestimate  of  the  foreign 
currency  in  whicli  the  invoice  is  made  out  (S.  S.,  2593.)  For  rules  as  to  penal  duty  for  underval- 
uation of  parts  of  invoices,  see  S.  S.,  2722. 

80.  i?ef7cf/7a.— Costumes  and  accessories,  used  by  the  schools  of  design  and  art,  are  not  free  as  re- 
galia under  1726.     (S.  S.,  2677.) 

81.  Machinery  is  dutiable  according  to  the  materials  of  which  it  is  manufactured,  so  that  if  it 
be  entirely  composed  of  iron,  wood  and  brass,  mthont  any  steel  whatever,  it  pays  35  per  cent,  ad  va- 
lorem ;  but  if  it  is  an  entirety  and  possesses  steel  as  a  component  part,  no  mutter  hou-  small  the  pro- 
portion, it  is  liable  to  duty  at  the  rate  of  45  per  cent,  ad  valorem,  as  a  manufacture  in  part  of 
steel.     (S.  S.,  2692.    See  also  S.  S.,  2361.) 

82.  Mineral  Waters.— The  Department  having  information  that  artificial  mineral  waters  in  bot- 
tles are  often  entered  free  of  duty  as  natural,  orders  that  all  invoices  of  so-called  natural  waters 
should  be  accompanied  by  certificates  from  the  shippers  abroad  showing  that  they  are,  in  fact, 
natural  waters,  and  specifying  the  spring  or  springs  which  produce  the  same.     (S.  S.,  2973.) 

83.  Ale,  Beer  and  Porter  Bottles.— For  rules  as  to  capacity,  see  table  of  "  Miscellaneous  Weights 
and  Measures,"  ante,  p.  51  of  Part  IV. 

84.  Importations  through  the  Mail.— The  General  Postal  Union,  concluded  at  Berne,  October  9, 1874, 
is  not  construed  by  the  Treasury  Department  as  exempting  from  customs  duty  books  or  articles 
received  in  the  mails  from  postal  union  countries,  which,  by  the  laws  of  the  United  States,  are 
subject  to  duty;  or  as  changing  in  any  particular  the  course  of  proceedings  for  the  collection 
of  customs  duties  on  such  articles,  prescribed  by  Section  52  of  the  Post  Office  Regulations,  as  mod- 
ified by  the  order  of  the  Postmaster-General,  dated  the  9th  of  July,  1875,  and  embodied  in  the 
printed  decision  of  this  Department,  No.  2375. 

Collectors  and  other  officers  of  the  customs  are  therefore  instructed  to  treat  all  importations  of 
salable  books,  and  of  music  and  other  printed  matter  imported  for  sale,  as  if  such  importations 
consisted  of  ordinary  merchandise.     (S.  S.,  2812.) 

85.  American  Grain  Bags  Returned  from  Ahroad.—lxi  addition  to  the  requirements  of  the  De- 
partment's circular  of  February  17,  1875  (Synopsis  No.  2110),  the  following  regulations  are  issued 


96  TREASURY  DECISIONS  AND  REGULATIONS. 

for  the  purpose  of  enabling  customs  officers  to  ascertain  the  identity  of  grain  bags  claimed  to  be 
exempt  from  payment  of  duty  under  the  provisions  of  the  Act  of  February  8,  1875 : 

On  the  exportation  of  grain  bags,  either  filled  or  empty,  the  collector  shall  require  the  quan- 
tity, marks  and  numbers  to  be  stated  on  the  outward  manifest  of  the  exporting  vessel  in  such  a 
manner  as  to  enable  them  to  be  identified  on  their  return  to  the  United  States. 

On  the  return  of  bags  claimed  to  be  exempt  from  duty,  which  have  been  exported  after  these 
instructions  go  into  effect,  the  importer  shall  be  required  to  declare  in  his  entry  the  name  of 
the  exporting  vessel,  the  date  of  the  shipper's  outward  manifest,  and  the  marks  and  numbers  on 
the  bags  offered  for  entry. 

The  appraiser  shall,  in  every  case,  report  the  marks  and  numbers  found  on  the  imported  bags 
to  the  collector,  who  will  compare  the  same  with  the  marks  and  numbers  stated  in  the  outward 
manifest  of  the  exporting  vessel,  or  with  a  copy  thereof  obtained  from  the  collector  at  the  port 
of  exportation,  and,  if  such  marks  and  numbers  do  not  agree,  free  entry  of  the  bags  will  be 
refused. 

If  the  bags  are  returned  to  the  port  from  which  they  were  originally  exported,  the  quantity, 
marks  and  numbers  shall  be  indorsed  on  the  outward  manifest,  and,  if  they  are  returned  to  another 
port,  the  collector  at  the  port  of  exportation  will  be  advised,  in  order  tliat  indorsement  may  be 
made  on  the  outward  manifest  at  his  port. 

The  importer  will  also  be  required  to  declare,  under  oath,  that  no  drawback  or  bounty  has  been 
allowed  on  the  exportation  of  the  bags  for  which  free  entry  is  claimed,  which  declaration  shall 
be  attached  to  the  entry. 

These  regulations  will  take  effect  on  the  date  of  their  receipt  at  the  several  ports.  (S.  S.,  2839, 
June  5,  1876.) 

86.  Ships'  pumps  imported  for  a  vessel  built  in  the  United  States  are  not  entitled  to  privilege  of 
free  entry  under  1813.     (S.  S.,  2954.) 

87.  Lay  figures  imported  by  religious  societies  are  not  exempt  from  duty  as  regalia.  (S.  S., 
2956.) 

88.  The  importation  of  brandy,  in  cases,  comprising  one  or  two  imitation  barrels  of  glass,  of  a 
capacity  of  one  or  two  gallons  each,  is  prohibited  and  subjects  the  same  to  forfeiture.  But  contra, 
if  one  dozen  of  the  same  are  contained  in  each  case,  or  if  each  of  the  glass  barrels  were  of  a  capa- 
city of  fourteen  gallons.     (S.  S.,  2952.) 

89.  Regulations  under  Reciprocity  Treaty  with  the  Hawaiian  Islands. — Under  the  convention  for 
commercial  reciprocity  between  the  United  States  and  His  Majesty  the  King  of  the  Hawaiian 
Islands,  concluded  on  the  30th  day  of  January,  1875,  and  promulgated  by  the  President  of  the 
United  States  on  the  3d  day  of  June,  1875,  the  Act  of  Congress  approved  August  15,  1876,  to  carry 
the  same  into  effect,  and  the  proclamation  of  the  President  dated  September  9, 1876,  it  is  provided, 
among  other  things,  that  the  following  specified  goods,  wares  and  merchandise,  of  the  growth, 
manufacture  or  production  of  the  Hawaiian  Islands,  shall  be  introduced  into  the  ports  of  the 
United  States,  free  of  duty,  from  and  after  the  dateof  the  President's  proclamation  declaring  that 
he  has  evidence  that  the  legislature  of  the  Hawaiian  Islands  liave  passed  laws  on  their  part  to 
give  full  effect  to  the  provisions  of  said  convention,  and  so  long  as  the  same  shall  remain  in  force, 
viz. :  "  arrowroot ;  castor  oil ;  bananas,  nuts,  vegetables,  dried  and  undried,  preserved  and  unpre- 
served  ;  hides  and  skins  undressed  ;  rice ;  pulu  ;  seeds,  plants,  shrubs,  or  trees ;  muscovado,  brown, 
and  all  other  unrefined  sugar,  meaning  hereby  the  grades  of  sugar  heretofore  commonly  imported 
from  the  Hawaiian  Islands  and  now  known  in  the  markets  of  San  Francisco  and  Portland  as 
*  Sandwich  Island  sugar ;'  syrups  of  sugar-cane,  melado,  and  molasses  ;  tallow." 

I.  Such  goods,  wares  or  merchandise,  of  the  growth,  production  or  manufacture  of  the  Ha- 
waiian Islands,  will  be  admitted  free,  as  above  provided  for;  but  before  allowing  such  admission, 
collectors  of  customs  will  require  importers  or  consignees  to  produce  proper  invoices  thereof,  with 
affidavits  of  the  owner  or  shipper  at  such  islands  attached  thereto,  accompanied  by  certificates  of 
a  consular  officer  of  the  United  States  in  one  of  the  following  forms,  as  the  case  may  require : 

FOEM  No.  — . 

Foreign  Owner's  Oath  where  goods  have  been  actually  purchased. 

I,  A.  B.,  do  solemnly  and  truly  swear,  that  the  goods,  wares  and  merchandise,  described  in  the 
invoice  now  produced  and  hereunto  annexed,  were  actually  purchased  for  my  account,  or  for  ac- 
count of  myself  and  partners,  in  the  said  purchase,  and  that  said  invoice  contains  a  true  and 
faithful  account  of  the  actual  cost  thereof,  and  of  all  charges  thereon ;  that  no  discounts,  bounties 
or  drawbacks  are  contained  in  the  said  invoice  but  such  as  have  been  actually  allowed,  and 
that  said  goods,  wares  and  merchandise  are  the  growth,  product  and  manufacture  of  the  Hawaiian 
Islands. 

(Signed)  A.  B. 

Sworn  to  and  subscribed  before  me,  at ,  the day  of ,  A.  D.  18 — ;  and  I  do 

further  certify  that  I  am  satisfied  that ,  who  subscribes  the  foregoing  oath,  is  the 

person  he  represents  himself  to  be ;  that  he  is  a  credible  person,  and  that  the  statements  made  by 
him  under  said  oath  are  true. 


[l.  s.]  [Signature  of  proper  Consular  Officer.] 

Form  No.  — . 

Foreign  Owner'' a  Oath  in  cases  where  goods  have  not  been  actually  purchased. 

I,  A.  B.,  do  solemnly  and  truly  swear,  that  the  invoice  now  produced  and  hereunto  annexed 
contains  a  true  and  faithful  account  of  the  goods,  wares,  and  merchandise  therein  described,  at 
their  market  value,  at ,  at  the  time  the  same  were  (procured  or  manufactured,  as  the  case 


TREASURY  DECISIONS  AND  REGULATIONS.  97 

may  be)  and  of  all  charges  thereon ;  that  said  invoice  contains  no  discounts,  bounties  or  drawbacks 
but  such  as  have  been  actually  allowed  ;  and  that  said  goods,  wares  and  merchandise  are  the  growth 
product,  or  manufacture  of  the  Hawaiian  Islands.  ' 

(Signed)  A.  B. 

Sworn  to  and  subscribed  before  me,  at ,  the day  of 18 — ;  and  I  do  further 

certify  that  I  am  satisfied  that ,  who  subscribes  the  foregoing   oath,  is  the  person 

he  represents  himself  to  be ;  that  he  is  a  credible  person  ;  and  that  the  statements  made  by  him 
Under  said  oath  are  true. 

(Signed) , 

[l.  s.]  [Signature  of  proper  Consular  Officer.] 

II.  In  case  there  is  no  consular  officer  of  the  United  States  at  or  near  the  port  of  shipment, 
the  said  certificates  shall  be  made  by  two  respectable  mercliautsor  inhabitants  of  the  place,  and 
the  affidavits  may  be  taken  before  a  local  magistrate  or  other  officer  duly  authorized  to  admin- 
ister oaths. 

Collectors  will  also  require  importers  or  consignees  of  such  goods  to  file  at  the  custom-house,  in 
addition  to  such  evidence,  their  own  affidavits,  certifying  that,  to  the  best  of  their  knowledge, 
information  and  belief,  the  goods  are  of  the  growth,  production  or  manufacture  of  the  Hawaiian 
Islands ;  and  may  also  require  the  production  of  such  further  evidence  as  they  may  deem  neces- 
sary to  protect  the  revenue  from  fraud. 

III.  The  exemption  from  duty  herein  provided  for  does  not  apply  to  any  goods,  wares  or  mer- 
chandise in  bonded  warehouse,  or  imported  into  the  United  States  prior  to  September  9,  1876,  the 
date  of  the  President's  proclamation,  stating  that  he  has  received  satisfactorj^  evidence  that  the 
legislature  of  the  Hawaiian  Islands  have  passed  laws  on  their  part  to  give  eliect  to  the  conven- 
tion aforesaid. 

IV.  Collectors  will  see  to  it  that  all  goods,  wares  and  merchandise  claimed  to  be  free  of  duty 
under  such  convention  are,  upon  entry,  duly  examined  and  appraised  with  the  same  care  and 
thoroughness  as  goods  which  are  liable  to  duty. 

V.  Collectors  are  also  instructed  that  the  privileges  of  the  said  convention  and  law  apply  only 
to  goods,  wares,  and  merchandise,  the  growth,  product  or  manufacture  of  the  Hawaiian  Islands, 
when  imported  directly  from  such  Islands.  {Treasury  Circular,  of  September  11,  1876,  S.  S., 
2962.) 

90.  Railway  tickets  imported  from  Canada  are  dutiable.     (S.  S.,  2965.) 

91.  Certain  writing-desks,  work-boxes,  and  travelling  companions,  of  wood  and  leather,  and  having 
either  small  glass  ink  bottles  or  mirrors  of  little  value  attached,  held  to  be  dutiable  as  manufac- 
tures of  wood  and  leather.     (S.  S.,  2967.) 

92.  Entry  of  Packed  Packages.— The  Department  holds  that  the  Act  of  May  1,  1876,  "  to  provide 
for  the  separate  entry  of  packages  contained  in  one  importation,  is  designed  to  enable  the  owner 
of  one  or  more  parcels  making  part  of  one  or  more  'packed  packages'  to  make  an  entry  of  his  own 
property  without  entering  more." 

"  That  such  entry  shall  contain  a  declaration  of  the  whole  number  of  parcels  contained  in  all 
*  packed  packages '  in  which  the  person  making  the  entry  has  a  parcel." 

"  That  such  entry  need  not  state  the  value  of  any  parcel  not  the  property  of  the  importer,  con- 
signee, or  owner  making  such  entry,  nor  of  the  whole  of  such  '  packed  packages,'  the  first  section 
of  the  act  expressly  relating  to  'packed  packages '  concerning  which  no  invoice  or  statement  of 
contents  or  values  has  been  received." 

"  The  entry  shall  state  the  value  of  the  Avhole  number  of  parcels  in  all  '  packed  packages '  con- 
signed in  one  vessel,  at  one  time,  to  one  ultimate  owner,  and  if  such  value  be  over  one  hundred 
dollars,  an  invoice  shall  be  filed  as  required  by  section  9,  chap.  39,  vol.  18,  Acts  of  1874."  (S.  S. 
2968.) 

93.  Exported  tin  cans,  upon  which  drawback  has  been  allowed,  are  dutiable  on  reimportation. 
(S.  S.,  2972.) 

94.  Carriages  of  immigrants,  though  old  and  in  use,  are  not  entitled  to  free  admission  unless 
necessary  to'  the  act  of  "immigration  of  the  owner.     (S.  S.,  2028,  2901.) 

"  The  actual  and  necessary  use  o"f  a  horse,  carriage  and  other  conveyance,  on  the  part  of  an  im- 
migrant, both  before  and  after  his  act  of  immigration,  determines  the  question  of  admission  free 
of  duty,  although  at  the  time  of  entry  into  the  United  States  the  same  may  be  conveyed  in 
a  railroad  car,  or  may  be  temporarily  separated  from  the  person  of  the  owner."     (S.  S.,  1929.) 

"  In  a  decision  of  September  last,  Synopsis,  1929,  the  Department  defines  the  meaning  of  the 
terms  'in  actual  use  for  immigration'  to  mean  such  use  as  was  necessary  in  enabling  the  immi- 
grant or  his  family,  or  his  efi'ects,  to  reach  a  railroad  car  in  which  he  would  pass  the  boundary, 
after  which  he  would  again  necessarily  use  the  teams  and  harness  for  the  purpose  of  travelling  to 
any  part  of  the  United  States.  This  seemed  a  reasonable  construction  of  the  law  admitting  the 
effects  of  immigrants  free  of  duty,  when  they  necessarily  belong  to  their  immediate  use."  (S.  S., 
2056.) 

95.  Free  Entry  of  Domestic  Productions  Exported  and  Returned. 

Treasury  Department,  October  4, 1876. 

In  consequence  of  the  frequent  applications  made  to  the  department  for  a  waiver,  in  whole  or 
in  part,  of  the  requirements  of  the  Regulations  of  1874,  in  regard  to  the  free  entry  of  articles  of 
domestic  growth,  production  or  manufacture,  when  returned  to  the  United  States,  such  applica- 
tions being  in  many  cases  caused  by  lack  of  familiarity  with  such  requirements,  the  following 
existing  regulations  are  published  for  the  information  of  all  concerned,  viz. : 


98  TREASURY  DECISIONS  AND  REGULATIONS. 

Clearance  of  Vessels  to  Foreign  Ports. 

"  Article  183.  Before  a  clearance  can  be  granted  by  the  collector  to  a  vessel  bound  to  a  foreign 
port  or  place,  the  owners,  shippers  or  consignors  of  tlie  cargo  on  board  of  such  vessel  sliall  de- 
liver to  the  collector  manifests  of  the  parts  thereof  shipped  by  them  respectively,  and  verify  the 
same  by  their  oath  or  affirmation. 

"Such  manifests  must  specify  the  kinds  and  quantities  of  the  articles  shipped  by  them  respec- 
tively, the  value  of  the  total  quantity  of  each  kind  of  articles,  and  the  destination  thereof. 

"  The  oath  or  affirmation  must  state  that  the  manifest  contains  a  full,  just  and  true  account  of 
all  articles  laden  on  board  of  such  vessel  by  the  owners,  shippers  or  consignors  respectively,  and  of 
tlie  foreign  place  or  country  in  wliich  the  same  is  truly  intended  to  belauded,  and  that  the  values 
of  such  articles  are  truly  stated  according  to  their  actual  cost,  or  the  values  which  they  truly 
bear  at  the  port  and  time  of  exportation." 

Free  Entry  of  Articles  returned. 

"Article  373.  Articles  of  the  growth,  production,  or  manufacture  of  the  United  States,  duly 
exported  to  a  foreign  country  and  brought  back  in  the  same  condition  as  when  exported,  and 
upon  which  no  drawback  or  bounty  has  been  allowed,  are  entitled  to  entry  free  of  duty. 

"  Article  374.  If  brought  back  to  the  port  of  original  exportation,  the  fact  of  regular  clear- 
ance for  its  foreign  destination  must  be  shown  to  the  satisfaction  of  the  collector  and  naval  offi- 
cer by  the  records  of  the  customs,  and  by  the  oath  or  affirmation  of  the  person  or  persons  having 
knowledge  of  the  facts,  which  oath  or  affirmation  will  be  in  the  following  form : 

Form  92. 

Oath  of  Growth  or  Production. 

I, ,  do  solemnly,  sincerely,  and  trulj^  swear  [or  affirm],  that  the  several  articles 

of  merchandise  mentioned  in  the  entry  hereto  annexed  are,  to  the  best  of  my  knowledge  and 
belief,  truly  and  bona  fide  of  the  growth,  production  [or  manufacture]  of  the  United  States,  and 
that  they  were  truly  exported  and  imported  as  therein  expressed,  and  that  no  drawback,  bounty, 
or  allowance  has  been  paid  or  admitted  thereon,  or  in  any  part  thereof. 

Port  of . 

Sworn  to  this day  of ,  18 — . 

,  Collector. 

"Article  375.  But  when  the  reimportation  is  made  into  a  port  other  than  that  of  original 
exportation  from  the  United  States,  the  law  requires,  in  addition  to  the  foregoing  oath,  the  pro- 
duction of  a  certificate,  showing  the  exportation  thereof,  from  the  collector  and  naval  officer,  if 
any,  of  the  port  where  the  exportation  was  made. 

"  Article  376.  If  the  foregoing  certificate  cannot  at  once  be  procured,  and  the  proof  other- 
wise required  to  be  made,  free  entry  will  be  permitted  on  bond  being  given  ....  with  sureties 
to  the  satisfaction  of  the  collector  of  the  district  of  reimportation,  in  a  sum  equal  to  what  the 
duties  on  the  mei-chaudise  would  be  if  it  were  not  of  the  production,  growth,  or  manufacture  of 
the  United  States. 

"Article  377.  To  guard  against  fraud  on  the  revenue  and  insure  identity,  the  collector 
shall  require,  in  addition  to  proof  of  clearance,  the  producton  of  a  statement,  certified  by  the 
proper  officer  of  the  customs,  at  the  foreijjn  port  from  which  the  reimportation  was  made,  of  the 
fact  that  such  merchandise  was  imported  into  that  country  from  the  United  States  in  the  condi- 
tion in  which  it  is  returned  :  the  certificate  of  such  foreign  customs  officer  being  authenticated 
by  the  consul  of  the  United  States. 

"  In  cases  where  there  is  no  such  officer  at  the  foreign  port  of  exportation,  a  certificate  of  the 
foreign  recipient  of  the  goods,  or  of  his  representative,  having  knowledge  of  the  facts,  duly 
authenticated  by  the  consul  of  the  United  States,  may  be  admitted  in  lieu  thereof;  but  if  it  be 
impracticable  to  produce  either  of  the  certificates  referred  to  in  this  article  at  the  time  of 
making  entry,  entry  may  be  admitted  on  bond  being  given  for  the  production  thereof. 

"Article  378.  In  default  of  observance  of  the  foregoing  requirements,  merchandise  purport- 
ing to  be  privileged,  as  aforesaid,  will  be  considered  and  treated  as  foreign,  and,  if  dutiable,  sub- 
jected to  payment  of  duties." 

Collectors  of  customs  are  requested  to  direct,  so  far  as  practicable,  the  attention  of  parties  con- 
cerned to  the  regulations  above  set  forth. 

Chas.  F.  Conant, 

Collectors  of  Customs  and  others.  Acting  Secretary. 

(S.  S.,  2990.) 

96.  Unsealed  packages  of  music  iy  foreign  mail  may  be  seized  by  a  customs  officer  at  the  United 
States  exchange  office  of  receipt,  or  elsewhere,  under  the  following  regulation  of  the  Post-office 
Department: 

"The  provisions  of  amended  Eegulations  No.  82,  issued  by  the  Post-office  Department  on  the 
9th  of  July,  1875,  require  that  sealed  letters  or  packages  which  are  suspected  to  contain  dutiable 
articles  must  not  be  unreasonably  delayed  at  the  exchange  office  of  receipt,  but  forwarded  to  the 
office  of  destination,  stamped  with  the  words  'suspected  liable  to  customs  duty;'  but  with  re- 
spect to  wnsmie^i  packages  which  are  positively  hiovm  to  inclose  dutiable  articles,  the  regulation 
provides  that '  when  an  unsealed  package  is  found  on  examination  to  contain  an  article  or  arti- 


TREASURY  DECISIONS  AXD  REGULATIOXS.  99 

cles  liable  to  customs  duty,  it  should  be  delivered  to  the  proper  officer  of  the  customs,  and  tbo 
postmaster  should  inform  the  person  to  whom  it  is  addressed  of  its  arrival  in  the  mails,  and  its 
delivery  to  the  customs  officers.'  "  (S.  S.,  3001.) 

97.  Coral,  beads  and  bead  necklaces  of,  are  dutiable  as  beads  under  396.  (S.  S.,  3003.) 

98.  The  sample  labels,  supplied  by  the  Department  for  the  filing  of  samples  of  important  mer- 
chandise, may  have  noted  thereon  the  number  of  the  pertiiunr  invoice,  the  invoice  designation 
or  description  of  the  merchandise,  and  any  other  particuhus  which  the  appraisers  may  deem  of 
use.  (S.  S.,  2991.) 

99.  Goat-skhi  iZMfifs.— Goat-skins  cut  in  such  forms  that  when  attached  they  would  constitute  a 
rug,  and  the  pieces  forming  each  separate  rug  rolled  by  themselves,  held  to  be  dutiable  as  "  rugs," 
at  45  per  cent,  ad  valorem.  (S.  S.,  2825,  3063.) 

100.  Books  printed  on  American  paper  in  foreign  countries,  dutiable  same  as  if  the  paper  were 
of  foreign  mf.  (S.  S.,  3065.) 

101.  Cording  and  Sealing.— Art.  640  of  Eegulations  of  1874  revived ;  and  Circular  118  of  Sep- 
tember 15,  1876,  revoked.  (S.  S.,  3092.) 

102.  Packing  of  Cigars. — 5000  cigars  contained  in  55  boxes,  merely  tied  together  by  strong  twine, 
and  in  such  manner  that  any  one  box  in  the  "package  "  could  be  taken  out  witliout  cutting  or 
untying  the  cord,  were  held  not  to  constitute  a  "  package  "  within  the  meaning  of  Sec.  2804, 
Eev.  Stat.  (par.  1838),  and  not  entitled  to  entry.  (S.  S.,  3141.) 

103.  I'in  cans,  manufactured  in  the  United  States,  of  foreign  material,  exported  with  draw- 
back, filled  with  domestic  salmon,  and  returned  in  same  condition,  are  dutiable,  not  under  2051, 
but  under  1067,  at  35  per  cent,  ad  valorem;  the  contents  being  free  under  1482,  and  not  as  fish  eo 
nomine.  (S.  S.,  3221.) 

104.  Australian  Wool. — "  Although  used  for  combing  purposes,  and  known  as  cross-breed  combing 
wool,  yet,  not  being  of  full  English  blood,  as  required  under  the  provisions  of  Class  2,  and  con- 
taining a  large  portion  of  Merino,  say  perhaps  one-half,  it  brings  its  classification  in  under  the 
last  clause  of  Class  No.  1,  which  reads,  '  and  also  including  all  wools  not  hereinafter  described  or 
designated  in  classes  two  and  three.'  "  (S.  S.,  3304.) 

105.  Correction  of  Errors. — Protest  and  appeal  are  in  no  case  required  in  advance  of  liquidation, 
and  errors  may  be  corrected  at  any  time  prior  thereto,  without  protest  and  appeal,  and  excessive 
duties  refunded.  (S.  S.,  3308.) 

106.  Machinery,  Iron  and  Steel. — Where  the  several  parts  are  readily  separable  for  classifica- 
tion, they  are  to  be  separately  valued  for  duty  as  mfs,  respectively  of  iron  or  steel.  (S.  S., 
3319.) 

107.  Saddles,  Old  and  in  Use. — Not  free  as  either  "  household"  or  '*  personal  efiects,"  under  1514 
or  1793.  (S.  S.,  3321.) 

108.  Additional  Duty. — "In  estimating  undervaluation,  only  those  difierent  items  should  be  in- 
cluded in  the  calculation  which  relate  to  articles  of  the  same  general  character,  description,  and 
material,  and  the  uses  and  purposes  of  which  are  substantially  the  same."  In  an  invoice  of 
cotton  edgings  and  linen  edgings  the  former  were  advanced  over  10  per  cent.,  but  the  advance 
was  not  equal  to  10  per  cent,  upon  both.  Held,  that  as  the  materials  are  difierent,  the  addi- 
tional duty  attaches.  (S.  S.,  3346.) 

But  penal  duty  does  not  attach  in  cases  where,  after  entry  and  appraisement,  an  undervaluation 
of  over  10  per  cent,  is  discovered,  excepting  on  actual  re-examination  and  re-appraisement.  (S,  S., 
3299.) 

109.  Separate  Classification. — Portions  of  chandeliers  of  brass  and  glass,  separately  packed  and 
invoiced,  held  to  be  entitled  to  separate  classification.  (S.  S.,  3347.) 

110.  The  following,  although  not  a  "Treasury  decision,"  is  inserted  for  convenient  reference: 
In  the  case  of  Morius  vs.  Arthur,  (5th  Otto,  p.  147,)  Mr.  Justice  Hunt  said;  "We  find  in  ex- 
amining the  statutes  imposing  duties  on  foreign  importations,  that  generally  the  highest  duty  is 
imposed  on  the  most  expensive  articles  of  the  same  class,  and  that  articles  of  luxury  are  taxed 
higher  than  those  of  necessity.  In  regard  to  the  particular  article  of  japanned  leather,  strictly 
an  article  of  luxury,  used  by  the  rich  only,  we  find  that  Congress  has  usually  imposed  upon  it  a 
higher  duty  than  it  has  imposed  on  ordinary  leather,  an  article  of  strict  necessity  for  the  pur- 
poses of  clothing,  and  of  almost  equal  necessity  in  the  mechanic  arts." 

111.  A  Silver  Statue,  on  marble  block,  and  not  the  work  of  a  sculptor  or  artist,  dutiable  as  a 
manufacture  of  silver  under  1065.  (S.  S.,  1876.) 


1 


APPENDIX. 


c/^ 


THE    ORGANIC    LAWS  '1-)1^ 

OF   THE  f    %*    f 

UNITED    STATES   OF   AMERICA./iH*^ 


THE  DECLARATION  OF  INDEPENDENCE— 1776. 

In  Congress,  July  4th,  1776. 
The  unanimous  Declaration  of  the  Thirteen  United  States  of  America. 

When,  in  the  course  of  hura^n  events,  it  becomes  necessary  for  one  people 
to  dissolve  the  political  bands  whieb  have  connected  them  with  another,  and 
to  assume,  among  the  powers  of  the  earth,  the  separate  and  equal  station  to 
which  the  laws  of  nature  and  of  nature's  God  entitle  them,  a  decent  respect  to 
the  opinions  of  mankind  req  uires  that  they  should  declare  the  causes  which 
impel  them  to  the  separation.  i 

We  hold  these  truths  to  be  self-evident— that  all  men  are  created  equal ;  that 
they  are  endowed  by  their  Creator  with  certain  unalienable  rights ;  that  among 
these  are  life,  liberty,  and  the  pursuit  of  happiness.  That,  to  secure  these 
rights,  governments  are  instituted  among  men,  deriving  their  just  powers  from 
the  consent  of  the  governed  ;  that,  whenever  any  form  of  government  becomes 
destructive  of  these  ends,  it  is  the  right  of  the  people  to  alter  or  to  abolish  it,  and 
to  institute  a  new  government,  laying  its  foundation  on  such  principles,  and 
organizing  its  powers  in  such  form,  as  to  them  shall  seem  most  bkely  to  effect 
their  safety  and  happiness.  Prudence,  indeed,  will  dictate  that  governments 
long  established  should  not  be  changed  for  light  and  transient  causes  ;  and, 
accordingl}^,  all  experience  hath  shown  that  mankind  are  more  disposed  to 
suffer,  while  evils  are  sufferable,  than  to  right  themselves  by  abolishing  the 
forms  to  which  they  are  accustomed.  But  when  a  long  train  of  abuses  and 
usurpations,  pursuing  invariably  the  same  object,  evinces  a  design  to  reduce 
them  under  absolute  despotism,  it  is  their  right,  it  is  their  duty,  to  throw  off 
such  government,  and  to  provide  new  guards  for  their  future  securit3\  Such 
has  been  the  patient  sufferance  of  these  colonies,  and  such  is  now  the  necessity 
which  constrains  them  to  alter  their  former  systems  of  government.  The  his- 
tory of  the  present  king  of  Great  Britain  is  a  history  of  repeated  injuries  and 
usurpations,  all  having  in  direct  object  the  establishment  of  an  absolute  tyranny 
over  these  states.     To    prove  this,  let  facts  be  submitted  to  a  candid  world. 

He  has  refused  his  assent  to  laws  the  most  wholesome  and  necessary  for  the 
public  good. 

He  has  forbidden  his  governors  to  pass  laws  of  immediate  and  pressing  im- 
portance, unless  suspended  in  their  operation  till  his  assent  should  be  obtained ; 
and,  when  so  suspended,  he  has  utterly  neglected  to  attend  to  them. 

He  has  refused  to  pass  other  laws  for  the  accommodation  of  large  districts 
of  people,  unless  those  people  would  relinquish  the  right  of  representation  in 
the  legislature — a  right  inestimable  to  them,  and  formidable  to  tyrants  onl3\ 

He  has  called  together  legislative  bodies  at  places  unusual,  uncomfortable, 

1  ( 101  ) 


102       ORGANIC  LAWS  OF  THE  UNITED  STATES  OF  AMERICA. 

and  distant  from  the  depository  of  their  public  records,  for  the  sole  purpose  of 
fatiguing  them  into  compliance  with  his  measures. 

He  has  dissolved  representative  houses  repeatedly,  for  opposing,  with  manly 
firmness,  his  invasions  on  the  rights  of  the  people. 

He  has  refused,  for  a  long  time  after  such  dissolutions,  to  cause  others  to  be 
elected,  whereby  the  legislative  powers,  incapable  of  annihilation,  have  returned 
to  the  people  at  large  for  their  exercise  ;  the  state  remaining,  in  the  mean  time, 
exposed  to  all  the  dangers  of  invasion  from  without,  and  convulsions  within. 

He  has  endeavored  to  prevent  the  population  of  these  states  ;  for  that  purpose 
obstructing  the  laws  for  naturalization  of  foreigners;  refusing  to  pass  others 
to  encourage  their  migration  hither,  and  raising  the  conditions  of  new  appro- 
priations of  lands. 

He  has  obstructed  the  administration  of  justice,  b}'^  refusing  his  assent  to 
laws  for  establishing  judiciary  powers. 

He  has  made  judges  dependent  on  his  will  alone  for  the  tenure  of  their 
offices,  and  the  amount  and  payment  of  their  salaries. 

He  has  erected  a  multitude  of  new  offices,  and  sent  hither  swarms  of  officers 
to  harass  our  people  and  eat  out  tlieir  substance. 

He  has  kept  among  us,  in  times  of  peace,  standing  armies,  without  the  con- 
sent of  our  legislature. 

He  has  effected  to  render  the  military  independent  of,  and  superior  to,  the 
civil  power. 

He  has  combined  with  others  to  subject  us  to  a  jurisdiction  foreign  to  our 
constitution,  and  unacknowledged  by  our  laws ;  giving  his  assent  to  their  acts 
of  pretended  legislation  : 

For  quartering  large  bodies  of  armed  troops  among  us; 

For  protecting  them,  b}'  a  mock  trial,  from  punishment  for  any  murders 
which  they  should  commit  on  the  inhabitants  of  these  states; 

For  cutting  off  our  trade  with  all  parts  of  the  world  ; 

For  imposing  taxes  on  us  without  our  consent ; 

For  depriving  us,  in  many  cases,  of  the  benefits  of  trial  by  jury  ; 

For  transporting  us  beyond  seas,  to  be  tried  for  pretended  offences  ; 

For  abolishing  the  free  s^-stem  of  English  laws  in  a  neighboring  province, 
establishing  therein  an  arbitrary  government,  and  enlarging  its  boundaries,  so 
as  to  render  it  at  once  an  example  and  fit  instrument  for  introducing  the  same 
absolute  rule  into  these  colonies ; 

For  taking  away  our  charters,  abolishing  our  most  valuable  laws,  and  alter- 
ing, fundamentally,  the  forms  of  our  government ; 

For  suspending  our  own  legislature,  and  declaring  themselves  invested  with 
power  to  legislate  for  us  in  all  cases  whatsoever. 

He  has  abdicated  government  here,  by  declaring  us  out  of  his  protection, 
and  waging  war  against  us. 

He  has  plundered  our  seas,  ravaged  our  coasts,  burnt  our  towns,  and  de- 
stroyed the  lives  of  our  people. 

He  is  at  this  time  transporting  large  armies  of  foreign  mercenaries,  to  com- 
plete the  works  of  death,  desolation,  and  tyranny,  already  begun,  with  circum- 
stances of  cruelty  and  perfidy  scarceh''  paralleled  in  the  most  barbarous  ages, 
and  totally  unworthy  the  head  of  a  civilized  nation. 

He  has  constrained  our  fellow-citizens,  taken  captive  on  the  high  seas,  to 
bear  arms  against  their  country,  to  become  the  executioners  of  their  friends 
and  brethren,  or  to  fall  themselves  by  their  hands. 

He  has  excited  domestic  insurrections  amongst  us,  aud  has  endeavored  to 
bring  on  the  inhabitants  of  our  frontiers  the  merciless  Indian  savages,  whose 
known  rule  of  warfare  is  an  undistinguished  destruction  of  all  ages,  sexes, 
and  conditions. 

In  everj^  stage  of  these  oppressions  we  have  petitioned  for  redress  in  the 
most  humble  terms :  our  repeated  petitions  have  been  answered  only  by  re- 


THE  DECLARATION  OF  INDEPENDENCE— 1776. 


103 


peated  injur}'.     A  prince  whose  character  is  thus  marked  by  every  act  which 
may  define  a  tyrant,  is  unfit  to  be  the  ruler  of  a  free  people. 

Nor  have  we  been  wanting  in  attention  to  our  British  brethren.  We  have 
warned  them,  from  time  to  time,  of  attempts  by  their  legislature  to  ex- 
tend an  unwarrantable  jurisdiction  over  us.  We  have  reminded  tliera  of  the 
circumstances  of  our  emigration  and  settlement  here.  We  have  appealed  to 
their  native  justice  and  magnanimity,  and  we  have  conjured  them,  by  the  ties 
of  our  common  kindred,  to  disavow  these  usurpations,  which  would  inevitably 
interrupt  our  connections  and  correspondence.  They,  too,  have  been  deaf  to 
the  voice  of  justice  and  consanguinity.  We  must,  therefore,  acquiesce  in  tlie 
necessit}'  which  denounces  our  separation,  and  hold  them,  as  we  hold  the  rest 
of  mankind,  enemies  in  war,  in  peace,  friends. 

We,  ther(^fore,  the  representatives  of  the  United  States  of  America,  in 
General  Congress  assembled,  appealing  to  the  Supreme  Judge  of  the  world 
for  the  rectitude  of  our  intentions,  do,  in  the  name  and  by  authority  of  the 
good  people  of  these  Colonies,  solemnly  publish  and  declare  that  these  United 
Colonies  are,  and  of  right  ought  to  be,  free  and  independent  states ;  that  they 
are  absolved  from  all  allegiance  to  the  British  crown,  and  that  all  political  con- 
nection between  them  and  the  state  of  Great  Britain  is,  and  ought  to  be,  totally 
dissolved,  and  that,  as  free  and  independent  states,  they  have  full  power  to 
levy  war,  conclude  peace,  contract  alliances,  establish  commerce,  and  to  do  all 
other  acts  and  things  which  independent  states  may  of  right  do.  And  for  the 
support  of  this  Declaration,  with  a  firm  reliance  on  the  protection  of  Divine 
Providence,  we  mutually  pledge  to  each  other  our  lives,  our  fortunes,  and  our 
sacred  honor. 

JOHN  HANCOCK. 
New  Hampshire. 

Matthew  Thornton. 


JosiAH  Bartlett, 
William  Whipple, 

Samuel  Adams, 
John  Adams, 


Stephen  Hopkins, 


Roger  Sherman, 
Samuel  Huntington, 


William  Floyd, 
Philip  Livingston, 


Richard  Stockton, 
John  Witherspoon, 
Francis  Hopkinson, 

Robert  Morris, 
Benjamin  Rush, 
Benjamin  Franklin, 
John  Morton, 
George  Clymer, 

C^SAR  Rodney, 
G;^eorge  Read, 


Massachusetts  Bay. 

Robert  Treat  Paine, 
Elbridge  Gerry. 

Mhode  Island. 

William  Ellery. 

Connecticut. 

William  Williams, 


Oliver  Wolcott. 


New  York. 


Francis  Lewis, 
Lewis  Morris. 

New  Jersey. 

John  Hart, 
Abraham  Clark. 

Pennsylvania. 

James  Smith, 
George  Taylor, 
James  W^ilson, 
George  Ross. 


Delaware. 


Thomas  M'Kean. 


104       ORGANIC  LAWS  OF  THE  UNITED  STATES  OF  AMERICA. 

Maryland. 

Samuel  Chase,  Thomas  Stone, 

William  Paca,  Charles  Carroll,  of  Carrollton. 

Virginia, 

George  Wythe,  Thomas  Nelson,  Jr., 

Richard  Henry  Lee,  Francis  Lightfoot  Lee, 

Thomas  Jefferson,  Carter  Braxton. 

Benjamin  Harrison, 

North  Carolina. 

William  Hooper,  John  Penn. 

Joseph  Hewes, 

South   Carolhia.  * 

Edward  Rutledge,  Thomas  Lynch,  Jr., 

Thomas  Heyward,  Jr.,  Arthur  Middleton. 

Georgia. 
Button  Gwinnett,  George  Walton. 

Lyman  Hall, 


ARTICLES  OF  CONFEDERATION— 1777. 

To  all  to  whom  these  Presents  shall  come,  we  the  undersigned  delegates  of  the  States 
affixed  to  our  Names  send  greeting. 

Whereas  the  Delegates  of  the  United  States  of  America  in  Congress  assem- 
bled did  on  the  fifteenth  day  of  November  in  the  Year  of  our  Lord  One  Thou- 
sand Seven  Hundred  and  Seventy-Seven,  and  in  the  Second  Year  of  the  Inde- 
pendence of  America,  agree  to  certain  articles  of  Confederation  and  perpetual 
Union  between  the  States  of  New  Hampshire,  Massachusetts  Bay,  Rhode  Island 
and  Providence  Plantations,  Connecticut,  New  York,  New  Jersey,  Pennsylva- 
nia, Delaware,  Maryland, Virginia,  North  Carolina,  South  Carolina,  and  Georgia, 
in  the  words  following,  viz. 

"  Articles  of  Confederation  and  perpetual  union  between  the  States  of  New  Hampshire, 
Massachusetts  Bay,  Rhode  Island  and  Providence  Plantations,  Connecticut,  New 
York,  New  Jersey,  Pennsylvania,  Delaware,  Maryland,  Virginia,  North  Caro- 
lina, South  Carolina,  and  Georgia. 

Article  I.  The  style  of  this  confederacy  shall  be  '*  The  United  States  of 
America." 

Art.  II.  Each  State  retains  its  sovereignt3%  freedom,  and  independence,  and 
every  power,  jurisdiction,  and  right  which  is  not  by  this  confederation  ex- 
pressly delegated  to  the  United  States  in  Congress  assembled. 

Art.  III.  The  said  States  hereby  severally  enter  into  a  firm  leas:ue  of  friend- 
ship with  each  other,  for  their  common  defence,  the  security  of  their  liberties, 
and  their  mutual  and  general  welfare,  binding  themselves  to  assist  each  other 
against  all  force  offered  to,  or  attacks  made  upon  them,  or  any  of  them,  on  ac- 
count of  religion;,  sovereignt}',  trade,  or  any  other  pretence  whatever. 

Art.  IY.  The  better  to  secure  and  perpetuate  mutual  friendship  and  inter- 
course among  tliQ  people  of  the  different  States  in  this  Union,  the  free  inhabi- 
tants of  each  of  these  States,  paupers,  vagabonds,  and  fugitives  from  justice 
excepted,  shall  be  entitled  to   all  privileges  and  immunities  o-f  free  citizens  Ih 


ARTICLES  OF  CONFEDERATION— 1777.  105 

the  several  States  ;  and  the  people  of  each  State  shall  have  free  ingress  and 
regress  to  and  from  any  other  State,  and  sliall  enjoy  therein  all  the  privileges 
of  trade  and  commerce,  subject  to  the  same  duties,  impositions  and  restrictions 
as  the  inhabitants  thereof  respectively,  provided  tiiat  such  restrictions  shall 
not  extend  so  far  as  to  prevent  the  removal  of  property  imported  into  any 
State,  to  any  other  State  of  which  the  owner  is  an  inliabitant;  provided  also 
that  no  imposition,  duties,  or  restriction  shall  be  laid  by  any  State,  on  the 
property  of  the  United  States,  or  either  of  them. 

If  any  person  guilty  of,  or  charged  witii,  treason,  felony,  or  other  high  mis- 
demeanor, in  an^^  State,  shall  flee  from  justice,  and  be  found  in  any  of  the 
United  States,  he  shall,  upon  demand  of  the  governor  or  executive  power  of 
the  State  from  which  he  fled,  be  delivered  up  and  removed  to  the  State  hav- 
ing jurisdiction  of  his  offence. 

Full  faith  and  credit  shall  be  given  in  each  of  these  States  to  the  records, 
acts,  and  judicial  proceedings  of  the  courts  and  magistrates  of  every  other  State. 

Art.  Y.  For  the  more  convenient  management  of  the  general  interests  of  the 
United  States,  delegates  shall  be  annually  appointed  in  such  manner  as  the 
legislature  of  each  State  shall  direct,  to  meet  in  Congress  on  the  first  Monday 
in  November,  in  every  year,  with  a  power  reserved  to  each  State  to  recall  its 
delegates,  or  any  of  them,  at  any  time  within  the  year,  and  to  send  others  in 
their  stead,  for  the  remainder  of  the  year. 

No  State  shall  be  represented  in  Congress  by  less  than  two,  nor  by  more 
than  seven  members;  and  no  person  shall  be  capable  of  being  a  delegate  for 
more  than  three  years  in  any  term  of  six  years;  nor  sliall  any  person,  being  a 
delegate,  be  capable  of  holding  any  oflfice  under  the  United  States,  for  which 
he  or  another  for  his  benefit,  receives  any  salary,  fees,  or  emolument  of  any 
kind. 

Each  State  shall  maintain  its  own  delegates  in  a  meeting  of  the  States, 
and  while  they  {<ct  as  members  of  the  committee  of  the  States. 

In  determining  questions  in  the  United  States  in  Congress  assembled, 
each  State  shaW  have  one  vote. 

Freedom  of  speech  and  debate  in  Congress  shall  not  be  impeached  or  ques- 
tioned in  any  court,  or  place  out  of  Congress ;  and  the  members  of  Congress 
shall  be  protected  in  their  persons  from  arrests  and  imprisonments,  during  the 
time  of  their  going  to  and  from,  and  attendance  on  Congress,  except  for  treason, 
felon3%  or  breach  of  the  peace. 

Art.  VI.  No  State,  without  the  consent  of  the  United  States  in  Congress 
assembled,  shall  send  any  embassy  to,  or  receive  any  embassy  from,  or  enter 
into  any  conference,  agreement,  alliance,  or  treaty  with  any  king,  prince,  or 
state  ;  nor  shall  any  person  holding  any  office  of  profit  or  trust  under  the 
United  States,  or  any  of  them,  accept  of  any  present,  emolument,  oflice,  or  title 
of  any  kind  whatever,  from  any  king,  prince,  or  foreign  state  ;  nor  shall  the 
United  States  in  Congress  assembled,  or  any  of  them  grant  any  title  of  no- 
bility. 

No  two  or  more  states  shall  enter  into  any  treaty,  confederation  or  alliance 
whatever,  between  them,  without  the  consent  of  the  United  States  in  Congress 
assembled,  specifying  accurately  the  purposes  for  which  the  same  is  to  be  en- 
tered into,  and  how  long  it  shall  continue. 

No  State  shall  lay  any  imposts  or  duties,  which  may  interfere  with  any  stipu- 
lations in  treaties  entered  into  by  the  United  States  in  Congress  assembled, 
with  any  king,  prince,  or  state,  in  pursuance  of  any  treaties  already  proposed 
by  Congress  to  the  courts  of  France  and  Spain. 

^  No  vessels  of  war  shall  be  kept  up,  in  time  of  peace,  by  any  State,  except 
such  number  only,  as  shall  be  deemed  necessary,  by  the  United  States  in  Con- 
gress assembled,  for  the  defence  of  such  State,  or  its  trade  ;  nor  shall  any  body 
of  forces  be  kept  up  by  any  State  in  time  of  peace,  except  such  number  only 
as,  in  the  judgment  of  the  United  States  in  Congress  assembled,  shall  be  deemed 
requisite  to  garrison  the  forts  necessiiry  for  the  defence  of  such  State  ;  but 


106       ORGANIC  LAWS  OF  THE  UNITED  STATES  OF  AMERICA. 

every  State  shall  alwa3^s  keep  up  a  well-regulated  and  disciplined  militia,  suf- 
ficiency armed  and  accoutered  ;  and  shall  provide  and  have  constantly  ready 
for  use,  in  public  stores,  a  due  number  of  field-pieces  and  tents,  and  a  proper 
quantity  of  arms,  ammunition,  and  camp  equipage. 

No  State  shall  engage  in  any  war  without  the  consent  of  the  United  States 
in  Congress  assembled,  unless  such  State  be  actuallj^  invaded  by  enemies,  or 
shall  have  received  certain  advice  of  a  resolution  being  formed  by  some  nation 
of  Indians  to  invade  such  State,  and  the  danger  is  so  imminent  as  not  to  admit 
of  a  delay  till  the  United  States  in  Congress  assembled  can  be  consulted  ;  nor 
shall  any  State  grant  commissions  to  any  ships  or  vessels  of  war,  nor  letters  of 
marque  or  reprisal,  except  it  be  after  a  declaration  of  war  by  the  United  States 
in  Congress  assembled  ;  and  then  only  against  the  kingdom  or  state,  and  the 
subjects  thereof,  against  which  war  has  been  so  declared,  and  under  such  regu- 
lations as  shall  be  established  by  the  United  States  in  Congress  assembled ; 
unless  such  State  be  infested  by  pirates,  in  which  case  vessels  of  war  may  be 
fitted  out  for  that  occasion,  and  kept  so  long  as  the  danger  shall  continue,  or 
until  the  United  States  in  Congress  assembled,  shall  determine  otherwise. 

Art.  yil.  When  land  forces  are  raised  by  any  State  for  the  common  de- 
fence, all  officers  of  or  under  the  rank  of  colonel  shall  be  appointed  by  the 
legislature  of  each  State  respectively  by  whom  such  forces  shall  be  raised,  or 
in  such  manner  as  such  State  shall  direct ;  and  all  vacancies  shall  be  filled  up 
by  the  State  which  first  made  the  appointment. 

Art.  VIII.  All  charges  of  war  and  all  other  expenses  that  shall  be  incurred 
for  the  common  defence,  or  general  welfare,  and  allowed  by  the  United  States 
in  Congress  assembled,  shall  be  defrayed  out  of  a  common  treasury,  which 
shall  be  supplied  by  the  several  States  in  proportion  to  the  value  of  all  land 
within  each  State,  granted  to  or  surveyed  for  any  person,  as  such  land  and  the 
buildings  and  improvements  thereon  shall  be  estimated,  according  to  such 
mode  as  the  United  States  in  Congress  assembled,  shall  from  time  to  time 
direct  and  appoint.  The  taxes  for  paying  that  proportion  sliall  be  laid  and 
levied  by  the  autiiority  and  direction  of  the  legislatures  of  the  several  States 
within  the  time  agreed  upon  b}^  the  United  States  in  Congress  assembled. 

Art.  IX.  The  United  States  in  Congress  assembled,  shall  have  the  sole  and 
exclusive  right  and  power  of  determining  on  peace  and  war,  except  in  the  cases 
mentioned  in  the  sixth  article  ;  of  sending  and  receiving  ambassadors ;  enter- 
ing into  treaties  and  alliances;  provided  that  no  treaty  of  commerce  shall  be 
made  whereby  the  legislative  power  of  the  respective  States  shall  be  restrained 
from  imposing  such  imposts  and  duties  on  foreigners  as  their  own  people  are 
subjected  to,  or  from  prohibiting  the  exportation  or  importation  of  any  species 
of  goods  or  commodities  whatsoever;  of  establishing  rules  for  deciding,  in  all 
cases,  wliat  captures  on  land  or  water  shall  be  legal,  and  in  what  manner  prizes 
taken  by  land  or  naval  forces  in  the  service  of  the  United  States  shall  be  di- 
vided or  appropriated;  of  granting  letters  of  marque  and  reprisal  in  times  of 
peace  ;  appointing  courts  for  the  trial  of  piracies  and  felonies  committed  on 
the  high  seas,  and  establishing  courts  for  receiving  and  determining,  finally, 
appeals  in  all  cases  of  captures  ;  provided  that  no  member  of  Congress  shall  be 
appointed  a  judge  of  any  of  the  said  courts. 

The  United  States  in  Congress  assembled  shall  also  be  the  last  resort  on 
appeal  in  all  disputes  and  differences  now  subsisting,  or  that  hereafter  may 
arise,  between  two  or  more  States,  concerning  boundary,  jurisdiction,  or  any 
other  cause  whatever  ;  which  authority  shall  always  be  exercised  in  the  manner 
following:  Whenever  the  legislative  or  executive  authority,  or  lawful  agent,  of 
any  State  in  controversy  with  another,  shall  present  a  petition  to  Congress, 
stating  the  matter  in  question,  and  praying  for  a  hearing,  notice  thereof  shall 
be  given,  by  order  of  Congress,  to  the  legislative  or  executive  authority  of  the 
other  State  in  controversy,  and  a  day  assigned  for  the  appearance  of  the  par- 
ties by  their  lawful  agents,  who  shall  then  be  directed  to  appoint,  b}^  joint  con- 
sent, commissioners  or  judges  to  constitute  a  court  for  hearing.and  determining 


ARTICLES  OF  CONFEDERATION— 1777.  107 

the  matter  in  question  ;  but  if  they  cannot  agree,  Congress  shall  name  three 
persons  out  of  each  of  the  United  States,  and  from  the  list  of, such  persons 
each  party  shall  alternately  strike  out  one,  the  petitioners  beginning,  until  the 
number  shall  be  reduced  to  thirteen,  and  from  that  number  not  less  than  seven, 
nor  more  than  nine,  names,  as  Congress  shall  direct,  shall,  in  the  presence  of 
Congress,  be  drawn  out  by  lot ;  and  the  persons  whose  names  shall  be  so  drawn, 
or  an}^  five  of  them,  shall  be  commissioners  or  judges  to  hear  and  finally  deter- 
mine the  controversy,  so  always  as  a  major  part  of  the  judges  who  shall  hear 
the  cause  shall  agree  in  the  determination  ;  and  if  either  party  shall  neglect  to 
attend  at  the  day  appointed,  without  showing  reasons  which  Congress  shall 
judge  sufficient,  or  being  present  shall  refuse  to  strike,  the  Congress  shall  pro- 
ceed to  nominate  three  persons  out  of  each  State,  and  the  secretary  of  Congress 
shall  strike  in  behalf  of  such  party  absent  or  refusing;  and  the  judgment  and 
sentence  of  the  court,  to  be  appointed  in  the  manner  before  prescribed,  shall 
be  final  and  conclusive ;  and  if  any  of  the  parties  shall  refuse  to  submit  to  the 
authority  of  such  court,  or  to  appear  or  defend  their  claim  or  cause,  the  court 
shall  nevertheless,  proceed  to  pronounce  sentence  or  judgment,  which  shall  in 
like  manner  be  final  and  decisive ;  the  judgment,  or  sentence,  and  other  pro- 
ceedings, being  in  either  case  transmitted  to  Congress,  and  lodged  among  the 
acts  of  Congress,  for  the  security  of  the  parties  concerned  :  provided  that  every 
commissioner,  before  he  sits  in  judgment,  shall  take  an  oath,  to  be  administered 
by  one  of  the  judges  of  the  Supreme  or  Superior  Court  of  the  State  where  the 
cause  shall  be  tried,  "well  and  truly  to  hear  and  determine  the  matter  in  ques- 
tion, according  to  the  best  of  his  judgment,  without  favor,  affection,  or  hope  of 
reward  ;"  provided  also  that  no  State  shall  be  deprived  of  territory  for  the  ben- 
efit of  the  United  States. 

All  controversies  concerning  the  private  right  of  soil  claimed  under  different 
grants  of  two  or  more  States,  whose  jurisdiction,  as  they  may  respect  such 
lands  and  the  States  which  passed  such  grants,  are  adjusted,  the  said  grants,  or 
either  of  them,  being  at  the  same  time  claimed  to  have  originated  antecedent 
to  such  settlement  of  jurisdiction,  shall,  on  the  petition  of  either  party  to  the 
Congress  of  the  United  States,  be  finally  determined,  as  near  as  maybe,  in  the 
same  manner  as  is  before  prescribed  for  deciding  disputes  respecting  territorial 
jurisdiction  between  different  States. 

The  United  States  in  Congress  assembled  shall  also  have  the  sole  and  ex- 
clusive right  and  power  of  regulating  the  alloy,  and  value  of  coin  struck  by 
their  own  authority,  or  by  that  of  the  respective  States ;  fixing  the  standard  of 
weights  and  measures  throughout  the  United  States ;  regulating  the  trade  and 
managing  all  affairs  with  the  Indians,  not  members  of  any  of  the  States;  pro- 
vided that  the  legislative  right  of  any  State  within  it§  own  limits  be  not  in- 
fringed or  violated  ;  establishing  and  regulating  post  offices  from  one  State  to 
another,  throughout  all  the  United  States,  and  exacting  such  postage  on  the 
papers  passing  through  the  same  as  maybe  requisite  to  defray  the  expenses  of 
the  said  office  ;  appointing  all  officers  of  the  land  forces  in  the  service  of  the 
United  States,  excepting  regimental  officers;  appointing  all  the  officers  of  the 
naval  forces,  and  commissioning  all  officers  whatever  in  the  service  of  the 
United  States  ;  making  rules  for  the  government  and  regulation  of  the  said 
land  and  naval  forces,  and  directing  their  operations. 

The  United  States  in  Congress  assembled  shall  have  authority  to  appoint  a 
committee  to  sit  in  the  recess  of  Congress,  to  be  denominated  a  Committee  op 
THE  States,  and  to  consist  of  one  delegate  from  each  State  ;  and  to  appoint  such  • 
other  committees  and  civil  officers  as  may  be  necessary  for  managing  the  gen- 
eral affairs  of  the  United  States  under  their  direction;  to  appoint  one  of  their 
number  to  preside ;  provided  that  no  person  be  allowed  to  serve  in  the  office 
of  president  more  than  one  year  in  any  term  of  three  3^ears  ;  to  ascertain  the 
necessary  sums  of  money  to  be  raised  for  the  service  of  the  United  States,  and 
to  appropriate  and  apply  the  same  for  defraying  the  public  expenses ;  to  bor- 
row money  or  emit  bills  on  the  credit  of  the  United  States,  transmitting  every 
half-year  to  the  respective  States  an  account  of  the  sums  of  money  so  borrowed 


108       ORGANIC  LAAVS  OF  THE  UNITED  STATES  OF  AMERICA. 

or  emitted  ;  to  build  and  equip  a  navy;  to  agree  upon  the  number  of  land 
forces,  and  to  make  requisitions  from  each  State  for  its  quota,  in  proportion  to 
the  number  of  white  inhabitants  in  such  State,  which  requisition  shall  be  bind- 
ing;  and  thereupon  the  legislature  of  each  State  shall  appoint  the  regimental 
officers,  raise  the  men,  and  clothe,  arm,  and  equip  them,  in  a  soldierlike  manner, 
at  the  expense  of  the  United  States ;  and  the  officers,  and  men  so  clothed 
and  equipped,  shall  march  to  the  place  appointed,  and  within  the  time  agreed 
on  by  the  United  States  in  Congress  assembled  ;  but  if  the  United  States  in 
Congress  assembled  shall,  on  consideration  of  circumstances,  judi;;e  proper  that 
any  State  should  not  raise  men,  or  should  raise  a  smaller  number  than  its  quota, 
and  that  any  other  State  should  raise  a  greater  number  of  men  than  the  quota 
thereof,  such  extra  number  shall  be  raised,  officered,  clothed,  armed,  and 
equipped,  in  the  same  manner  as  the  quota  of  such  State,  unless  the  legislature 
of  such  State  shall  judge  that  such  extra  number  cannot  be  safely  spared  out  of 
the  same  ;  in  which  case  they  shall  raise,  officer,  clothe,  arm,  and  equip  as  many 
of  such  extra  number  as  they  judge  can  be  safel}'  spared  ;  and  tlie  oMicers  and 
men  so  clothed,  armed  and  equipped  shall  march  to  the  place  appointed,  and 
within  the  time  agreed  on,  by  the  United  States  in  Congress  assembled. 

The  United  States  in  Congress  assembled  shall  never  engage  in  a  war;  nor 
grant  letters  of  marque  and  reprisal  in  time  of  peace  ;  nor  enter  into  an}^  treaties 
or  alliances  ;  nor  coin  money;  nor  regulate  the  value  thereof;  nor  ascertain 
the  sums  and  expenses  necessary  for  the  defence  and  welfare  of  the  United 
States  or  any  of  them  ;  nor  emit  bills ;  nor  borrow  money  on  the  credit  of  the 
United  States;  nor  appropriate  money;  nor  agree  upon  the  number  of  vessels 
of  war  to  be  built  or  purchased  or  the  number  of  land  or  sea  forces  to  be  raised  ; 
nor  appoint  a  commander-in-chief  of  the  army  or  navy  ;  unless  nine  States  as- 
sent to  the  same  ;  nor  shall  a  question  on  any  other  point,  except  for  adjourn- 
ing from  day  to  day,  be  determined,  unless  by  the  votes  of  a  majority  of  the 
United  States  in  Congress  assembled. 

The  Congress  of  the  United  States  shall  have  power  to  adjourn  to  any  time 
within  the  year,  and  to  any  place  within  the  United  States,  so  that  no  period 
of  adjournment  be  for  a  longer  duration  than  the  space  of  six  months;  and 
shall  publish  the  journal  of  their  proceedings  monthly,  except  such  parts  thereof 
relating  to  treaties,  alliances,  or  military  operations  as  in  their  judgment  re- 
quire secrecy  ;  and  the  yeas  and  nays  of  the  delegates  of  each  State,  on  any 
question,  shall  be  entered  on  the  journal,  when  it  is  desired  by  any  delegate  ; 
and  the  delegates  of  a  State,  or  any  of  them,  at  his  or  their  request,  shall  be 
furnished  with  a  transcript  of  the  said  journal,  except  such  parts  as  are  above 
excepted,  to  lay  before  the  legislatures  of  the  several  States. 

Art.  X.  The  committee  of  the  States,  or  any  nine  of  them,  shall  be  author- 
ized to  execute,  in  the  recess  of  Congess,  such  of  the  powers  of  Congress  as  the 
United  States  in  Congress  assembled,  by  the  consent  of  nine  states,  shall,  from 
time  to  time,  think  expedient  to  vest  them  with ;  provided  that  no  power  be 
delegated  to  the  said  committee,  for  the  exercise  of  which,  by  the  articles  of 
confederation,  the  voice  of  nine  states  in  the  Congress  of  the  United  States 
assembled  is  requisite. 

Art.  XI.  Canada  acceding  to  this  confederation,  and  joining  in  the  meas- 
ures of  the  United  States,  shall  be  admitted  into  and  entitled  to  all  the  advan- 
tages of  this  union.  But  no  other  colony  shall  be  admitted  into  the  same,  un- 
less such  admission  be  agreed  to  by  nine  states. 

Art.  XII.  All  bills  of  credit  emitted,  moneys  borrowed,  and  debts  contracted, 
by  or  under  the  authority  of  Congress,  before  the  assembling  of  the  United 
States  in  pursuance  of  the  present  confederation,  shall  be  deemed  and  consid- 
ered as  a  charge  against  the  United  States,  for  payment  and  satisfaction  whereof, 
the  said  United  States,  and  the  public  faith,  are  hereby  solemnl}'  pledged. 

Art.  XI II.  Every  State  shall  abide  b^'  the  determinations  of  the  United 
States  in  Congress  assembled,  on  all  questions  which  by  this  confederation  are 
submitted  to  them.  And  the  articles  of  this  confederation  shall  be  inviolably 
observed  by  every  State,  and  the  Union  shall  be  perpetual ;  nor  sliall  any  altera^ 


ARTICLES  OF  CONFEDERATION— 1777.  109 

tion  at  any  time  hereafter  be  made  in  any  of  them  ;  unless  such  alteration  be 
agreed  to  in  a  Cojigress  of  the  United  States,  and  be  atterwards  confirmed  by 
the  legislatures  of  every  State. 

And  whereas  it  has  pleased  the  Great  Governor  of  the  world  to  incline  the 
hearts  of  the  legislatures  we  respectively  represent  in  Congress,  to  approve 
of,  and  to  authorize  us  to  ratify  the  said  articles  of  confederation  and  perpetual 
union.  Know  ye  that  we  the  undersigned  delegates,  by  virtue  of  the  power 
and  authority  to  us  given  for  that  purpose,  do  by  these  presents,  in  the  name 
and  in  behalf  of  our  respective  constituents,  fully  and  entirely'  ratify  and  con- 
firm eacli  and  every  of  the  said  articles  of  confederation  and  perpetual  union, 
and  all  and  singular  the  matters  and  things  therein  contained  ;  and  we  do 
further  solemnly  plight  and  engage  the  faith  of  our  respective  constituents, 
that  they  shall  abide  by  the  determinations  of  the  United  States  in  Congress 
assembled,  on  all  questions,  which  by  the  said  conlederation  are  submitted  to 
them.  And  that  the  articles  thereof  shall  be  inviolably  observed  by  the  States 
we  re[s]pectively  represent,  and  that  the  Union  shall  be  perpetual. 

In  witness  whereof  we  have  hereunto  set  our  hands  in  Congress.  Done  at 
Philadelphia  in  the  State  of  Pennsylvania  the  ninth  day  of  July  in  the 
3'ear  of  our  Lord  one  thousand  seven  hundred  and  seventy-eight,  and  in 
the  third  year  of  the  independence  of  America. 

On  the  part  and  behalf  of  the  State  of  New  Hampshire. 

JosiAH  Bartlett,  John  Wentworth,  Jr. 

August  8,  1778. 

On,  the  part  and  behalf  of  the  State  of  Massachusetts  Bay. 

John  Hancock,  .  Francis  Dana, 

Samuel  Adams,  James  Lovell, 

Elbridge  Gerry  Samuel  Holten. 

On  the  part  and  behalf  of  the  State  of  Rhode  Island  and  Providence  Plantations, 

William  Ellery,  John  Collins. 

Henry  Marchant, 

On  the  part  and  behalf  of  the  State  of  Connecticut, 

Roger  Sherman,  Titus  Hosmer, 

Samuel  Huntington,  Andrew  Adams. 

Oliver  Wolcott, 

On  the  part  and  behalf  of  the  State  of  New  York, 

James  Duane,  William  Duer, 

Francis  Lewis,  Gouverneur  Morris. 

On  the  part  and  in  behalf  of  the  State  of  New  Jersey^  November  26,  1778. 
John  Witherspoon,  Nathaniel  Scudder. 

On  the  part  and  behalf  of  the  State  of  Pennsylvania. 

Robert  Morris,  William  Clingan, 

Daniel  Roberdeau,  Joseph  Reed,  July  22,  1778. 

Jonathan  Bayard  Smith, 

On  the  part  and  behalf  of  the  State  of  Delaware. 
Thomas  M'Kean,  Feby.  12,  1779.  Nicholas  Yan  Dyke 

John  Dickinson,  May  5,  1779. 

On  the  part  and  behalf  of  the  State  of  Maryland. 
John  Hanson,  Mardi  1,  1781.  Daniel  Carroll,  March  1,  1781 


110     ORGANIC  LAWS  OF  THE  UNITED  STATES  OF  AMERICA, 

On  the  part  and  behalf  of  the  State  of  Virginia. 

Richard  Henry  Lee,  John  Harvie, 

John  Banister,  Francis  Lightfoot  Lee. 

Thomas  Adams, 

On  the  part  and  behalf  of  the  State  of  North  Carolina. 

John  Penn,  July  21,  1778.  John  Williams. 

Cornelius  Harnett, 

On  the  part  and  behalf  of  the  State  of  South  Carolina. 

Henry  Laurens,  Richard  Hutson, 

William  Henry  Drayton,  Thomas  Heyward,  Jr. 

John  Mathews, 

On  the  part  and  behalf  of  the  State  of  Georgia. 

Jonathan  Walton,  July  24,  1778.        Edward  Langworthy. 
Edward  Telfair, 


THE  NORTHWEST  TEREITOEIAL  GOVERNMENT- 
ITS?. 

[The  Confederate  Congress,  July  13,  1787.] 

An  Ordinance  for  the  government  of  the  territory  of  the   United  States  north' 

west  of  the  river   Ohio. 

Section  1.  Be  it  ordained  by  the  United  States  in  Congress  assembled,  That 
the  said  territory,  for  the  purpose  of  temporary  government,  be  one  district, 
subject,  however,  to  be  divided  into  two  districts,  as  future  circumstances  may, 
in  the  opinion  of  Congress,  make  it  expedient. 

Sec.  2.  Be  it  ordained  by  the  authority  aforesaid,  That  the  estates  both  of 
resident  and  non-resident  proprietors  in  the  said  territory,  dying  intestate, 
shall  descend  to,  and  be  distributed  among,  their  children  and  the  descendants 
of  a  deceased  child  in  equal  parts,  the  descendants  of  a  deceased  child  or 
grandchild  to  take  the  share  of  their  deceased  parent  in  equal  parts  among 
them ;  and  where  there  shall  be  no  children  or  descendants,  then  in  equal  parts 
to  the  next  of  kin,  in  equal  degree ;  and  among  collaterals,  the  children  of  a 
deceased  brother  or  sister  of  the  intestate  shall  have,  in  equal  parts  among 
them,  their  deceased  parent's  share  ;  and  there  shall,  in  no  case,  be  a  distinc- 
tion between  kindred  of  the  whole  and  half  blood ;  saving  hi  all  cases  to  the 
widow  of  the  intestate  her  third  part  of  the  real  estate  for  life,  and  one-third 
part  of  the  personal  estate ;  and  this  law  relative  to  descents  and  dower  shall 
remain  in  full  force  until  altered  by  the  legislature  of  the  district.  And  until  the 
governor  and  judges  shall  adopt  laws  as  hereinafter  mentioned,  estates  in  the 
said  territory  may  be  devised  or  bequeathed  by  wills  in  writing,  signed  and 
sealed  by  him  or  her  in  whom  the  estate  may  be,  (being  of  full  age,)  and  at- 
tested by  three  witnesses ;  and  real  estates  may  be  conveyed  by  lease  and  re- 
lease, or  bargain  and  sale,  signed,  sealed,  and  delivered  by  the  person,  being 
of  full  age,  in  whom  the  estate  may  be,  and  attested  by  two  witnesses,  provided 
Buch  wills  be  duly  proved,  and  such  conveyances  be  acknowledged,  or  the  exe- 
cution thereof  duly  proved,  and  be  recorded  within  one  year  after  proper 


THE  NORTHWEST  TERRITORIAL  GOVERNMENT— 1787.       Ill 

magistrates,  courts,  and  registers  shall  be  appointed  for  that  purpose  ;  and  per- 
sonal property  may  be  transferred  by  delivery,  saving,  however,  to  the  French 
and  Canadian  inhabitants,  and  other  settlers  of  the  Kaskaskies,  Saint  Vin- 
cents, and  tlie  neighboring  villages,  who  have  heretofore  professed  themselves 
citizens  of  Virginia,,  their  laws  and  customs  now  in  force  among  them,  relative 
to  the  descent  and  conveyance  of  property. 

Sec.  3.  Be  it  ordained  by  the  authority  aforesaid^  That  there  shall  be  ap- 
pointed, from  time  to  time,  by  Congress,  a  governor,  whose  commission  shall 
continue  in  force  for  the  terra  of  three  years,  unless  sooner  revoked  by  Con- 
gress; he  shall  reside  in  the  district,  and  have  a  freehold  estate  therein,  in  one 
thousand  acres  of  land,  while  in  the  exercise  of  his  office. 

Sec.  4.  There  shall  be  appointed,  from  time  to  time,  by  Congress,  a  secre- 
tary, whose  commission  shall  continue  in  force  for  four  3'ears,  unless  sooner  re- 
voked ;  he  shall  reside  in  the  district,  and  have  a  freehold  estate  therein,  in  five 
hundred  acres  of  land,  while  in  the  exercise  of  his  office.  It  shall  be  his  duty 
to  keep  and  preserve  the  acts  and  laws  passed  by  the  legislature,  and  tlie  public 
records  of  the  district,  and  the  proceedings  of  the  governor  in  his  executive 
department,  and  transmit  authentic  copies  of  such  acts  and  proceedings  every 
six  months  to  the  Secretary  of  Congress.  There  shall  also  be  appointed  a 
court,  to  consist  of  three  judges,  any  two  of  whom  to  form  a  court,  who  shall 
have  a  common-law  jurisdiction,  and  reside  in  the  district,  and  have  each 
therein  a  freehold  estate,  in  five  hundred  acres  of  land,  while  in  the  exercise  of 
their  offices ;  and  their  commissions  shall  continue  in  force  during  good  be- 
havior. 

Sec.  5.  The  governor  and  judges, or  a  majority  of  them,  shall  adopt  and  pub- 
lish in  the  district  such  laws  of  the  original  States,  criminal  and  civil,  as  may 
be  necessary,  and  best  suited  to  the  circumstances  of  the  district,  and  report 
them  to  Congress  from  time  to  time,  which  laws  shall  be  in  force  in  the  district 
until  the  organization  of  the  general  assembly  therein,  unless  disapproved  of 
by  Congress ;  but  afterwards  the  legislature  shall  have  authority  to  alter  them 
as  they  shall  think  fit. 

Sec.  6.  The  governor,  for  the  time  being,  shall  be  commander-in-chief  of  the 
militia,  appoint  and  commission  all -officers  in  the  same  below  the  rank  of 
general  officers ;  all  general  officers  shall  be  appointed  and  commissioned  by 
Congress. 

Sec.  7.  Previous  to  the  organization  of  the  general  assembly  the  governor 
shall  appoint  such  magistrates,  and  other  civil  officers,  in  each  county  or  town- 
ship, as  he  shall  find  necessary  for  the  preservation  of  the  peace  and  good 
order  in  the  same.  After  the  general  assembly  shall  be  organized  the  powers 
and  duties  of  magistrates  and  other  civil  officers  shall  be  regulated  and  defined 
by  the  said  assembly ;  but  all  magistrates  and  other  civil  officers,  not  herein 
otherwise  directed,  shall,  during  the  continuance  of  this  temporary  govern- 
ment, be  appointed  by  the  governor. 

Sec.  8.  For  the  prevention  of  ciiraes  and  injuries,  the  laws  to  be  adopted  or 
made  shall  have  force  in  all  parts  of  the  district,  and  for  the  execution  of  pro- 
cess, criminal  and  civil,  the  governor  shall  make  proper  divisions  thereof;  and 
he  shall  proceed,  from  time  to  time,  as  circumstances  may  require,  to  lay  out 
the  parts  of  the  district  in  which  the  Indian  titles  shall  have  been  extinguished, 
into  counties  and  townships,  subject,  however,  to  such  alterations  as  may  there- 
after be  made  by  the  legislature. 

Sec.  9.  So  soon  as  there  shall  be  five  thousand  free  male  inhabitants,  of  full 
age,  in  the  district,  upon  giving  proof  thereof  to  the  governor,  they  shall  re- 
ceive authority,  with  time  and  place,  to  elect  representatives  from  their  counties 
or  townships,  to  represent  them  in  the  general  assembly :  Provided,  That  for 
every  five  hundred  free  male  inhabitants  there  shall  be  one  representative,  and 
so  on.  progressively,  with  the  number  of  free  male  inhabitants,  shall  the  right 
of  representation  increase,  until  the  number  of  representatives  shall  amount  to 
twenty-five;  after  which  the  number  and  proportion  of  representatives  shall  be 


112     ORGANIC  LAWS  OF  THE  UNITED  STATES  OF  AMERICA. 

regulated  by  the  legislature  :  Provided^  That  no  person  be  eligible  or  qualified 
to  act  as  a  representative,  unless  he  shall  have  been  a  citizen  of  one  of  the 
United  States  three  years,  and  be  a  resident  in  the  district,  or  unless  he  shall 
have  resided  in  the  district  tliree  years  ;  and,  in  either  case,  shall  likewise  hold 
in  his  own  right,  in  fee-simple,  two  hundred  acres  of  land  within  tlie  same : 
Provided  also,  That  a  freehold  in  fifty  acres  of  land  in  the  district,  having 
been  a  citizen  of  one  of  the  States,  and  being  resident  in  the  district,  or  the 
like  freehold  and  two  years'  residence  in  the  district,  shall  be  necessary  to 
qualif^^  a  man  as  an  elector  of  a  representative. 

Sec.  10.  The  representatives  thus  elected  shall  serve  for  the  term  of  two 
j^ears ;  and  in  case  of  the  death  of  a  representative,  or  removal  from  office,  the 
governor  shall  issue  a  writ  to  the  county  or  township,  for  which  he  was  a  mem- 
ber, to  elect  another  in  his  stead,  to  serv^e  for  the  residue  of  the  term. 

Sec.  11.  The  general  assembly,  or  legislature,  shall  consist  of  the  governor, 
legislative  council,  and  a  house  of  representatives.  The  legislative  council 
shall  consist  of  five  members,  to  continue  in  office  five  years,  unless  sooner  re- 
moved by  Congress;  any  three  of  whom  to  be  a  quorum  ;  and  the  members  of 
the  council  shall  be  nominated  and  appointed  in  the  following  manner,  to  wit : 
As  soon  as  representatives  shall  be  elected  the  governor  shall  appoint  a  time 
and  place  for  them  to  meet  together,  and  when  met  they  shall  nominate  ten 
persons,  resident  in  the  district,  and  each  possessed  of  a  freehold  in  five  hun- 
dred acres  of  land,  and  return  their  names  to  Congress,  five  of  whom  Congress 
shall  appoint  and  commission  to  serve  as  aforesaid;  and  whenever  a  vacancy 
shall  happen  in  the  council,  by  death  or  removal  from  office,  the  house  of  repre- 
sentatives shall  nominate  two  persons,  qualified  as  aforesaid,  for  each  vacancy, 
and  return  their  names  to  Congress,  one  of  whom  Congress  shall  appoint  and 
commission  for  the  residue  of  the  term  ;  and  every  five  years,  four  months  at 
least  before  the  expiration  of  the  time  of  service  of  the  members  of  the  coun- 
cil, the  said  house  shall  nominate  ten  persons,  qualified  as  aforesaid,  and  re- 
turn their  names  to  Congress,  five  of  whom  Congress  shall  appoint  and  com- 
mission to  serve  as  members  of  the  council  five  years,  unless  sooner  removed. 
And  the  governor,  legislative  council,  and  house  of  representatives  shall  have 
authority  to  make  laws  in  all  cases  for  the  good  government  of  the  district, 
not  repugnant  to  the  principles  and  articles  in  this  ordinance  established  and 
declared.  And  all  bills,  having  passed  by  a  majority  in  the  house,  and  by  a 
majority  in  the  council,  shall  be  referred  to  the  governor  for  his  assent ;  but 
no  bill,  or  legislative  act  whatever,  shall  be  of  an}^  force  without  his  assent. 
The  governor  shall  have  power  to  convene,  prorogue,  and  dissolve  the  general 
assembly  when,  in  his  opinion,  it  shall  be  expedient. 

Sec.  12.  The  governor,  judges,  legislative  council,  secretary,  and  such  other 
officers  as  Congress  shall  appoint  in  the  district,  shall  take  an  oath  or  affirma- 
tion of  fidelity,  and  of  office :  the  governor  before  the  President  of  Congress, 
and  all  other  officers  before  the  governor.  As  soon  as  a  legislature  shall  be 
formed  in  the  district,  the  council  and  house  assembled,  in  one  room,  shall 
have  authority,  by  joint  ballot,  to  elect  a  delegate  to  Congress,  who  shall  have 
a  seat  in  Congress,  with  a  right  of  debating,  but  not  of  voting,  during  this 
temporary  government. 

Sec.  13.  And  for  extending  the  fundamental  principles  of  civil  and  religious 
liberty,  which  form  the  basis  whereon  these  republics,  their  laws  and  constitu- 
tions, are  erected ;  to  fix  and  establish  those  principles  as  the  basis  of  all  laws, 
constitutions,  and  governments,  which  forever  hereafter  shall  be  formed  in  the 
said  territory  ;  to  provide,  also,  for  the  establishment  of  States,  and  [)ermanent 
government  therein,  and  for  their  admission  to  a  share  in  the  Federal  councils 
on  an  equal  footing  with  the  original  States,  at  as  early  periods  as  may  be  con- 
sistent with  the  general  interest. 

Sec.  14.  It  is  hereby  ordained  and  declared,  by  the  authority  aforesaid,  that 
the  following  articles  shall  be  considered  as  articles  of  compact,  between  the 


THE  NOETHWEST  TERRITORIAL  GOVERNMENT— 1787.       113 

original  States  and  the  people  and  States  in  the  said  territory,  and  forever  re- 
main unalterable,  unless  by  common  consent,  to  wit ; 

ARTICLE  L 

No  person,  demeaning  himself  in  a  peaceable  and  orderly  manner,  shall  ever 
he  molested  on  account  of  his  mode  of  worship,  or  religious  sentiments,  in  the 
said  territories. 

ARTICLE  IL 

The  inhabitants  of  the  said  territory  shall  always  be  entitled  to  the  benefits 
of  the  writs  of  habeas  corpus,  and  of  the  trial  by  jury  ;  of  a  proportionate 
representation  of  the  people  in  the  legislature,  and  of  judicial  proceedings  ac- 
cording to  the  course  of  the  common  Jaw.  All  persons  shall  be  bailable,  unless 
for  capital  offences,  where  the  proof  shall  be  evident,  or  the  presumption  great. 
All  fines  shall  be  moderate;  and  no  cruel  or  unusual  punishments  shall  be  in- 
flicted. No  man  shall  be  deprived  of  his  liberty  or  property,  but  by  the  judg- 
ment of  his  peers,  or  the  law  of  the  land,  and  should  the  public  exigencies 
make  it  necessary,  for  the  common  preservation,  to  take  any  person's  property, 
or  to  demand  his  particular  services,  full  compensation  shall  be  made  for  the 
same.  And,  in  the  just  preservation  of  rights  and  property,  it  is  understood 
and  declared,  that  no  law  ought  ever  to  be  made  or  have  force  in  the  said  terri- 
tory that  shall,  in  any  manner  whatever,  interfere  with  or  affect  private  con- 
tracts, or  engagements,  bona  fide ^  and  without  fraud  previously  formed. 

ARTICLE  in. 

Religion,  morality,  and  knowledge  being  necessary  to  good  government  and 
the  happiness  of  mankind,  schools  and  the  means  of  education  shall  forever  be 
encouraged.  Ttie  utmost  good  faith  shall  always  be  observed  towards  the  In- 
dians ;  their  lands  and  property  shall  never  be  taken  from  them  without  their 
consent;  and  in  their  property,  rights,  and  liberty  they  never  shall  be  invaded 
or  disturbed,  unless  in  just  and  lawful  wars  authorized  by  Congress;  but  laws 
founded  in  justice  and  humanity  shall,  from  time  to  time,  be  made  for  prevent- 
ing wrongs  being  done  to  them,  and  for  preserving  peace  and  friendship  with 
them. 

ARTICLE  lY. 

The  said  territory,  and  the  States  which  maybe  formed  therein,  shall  forever 
remain  a  part  of  this  confederacy  of  the  United  States  of  America,  subject  to 
the  Articles  of  Confederation,  and  to  such  alterations  therein  as  shall  be  con- 
stitutionally made ;  and  to  all  the  acts  and  ordinances  of  the  United  States  in 
Congress  assembled,  conformable  thereto.  The  inhabitants  and  settlers  im  the 
said  territory  shall  be  subject  to  pay  a  part  of  the  Federal  debts,  contracted, 
or  to  be  contracted,  and  a  proportional  part  of  the  expenses  of  government  to 
be  apportioned  on  them  by  Congress,  according  to  the  same  common  rule  and 
measure  by  which  apportionments  thereof  shall  be  made  on  the  other  States ; 
and  the  taxes  for  paying  their  proportion  shall  be  laid  and  levied  by  the  au- 
thority and  direction  of  the  legislatures  of  the  district,  or  districts,  or  new 
States,  as  in  the  original  States,  within  the  time  agreed  upon  by  the  United 
States  in  Congress  assembled.  The  legislatures  of  those  districts,  or  new 
States,  shall  never  interfere  with  the  primary  disposal  of  the  soil  by  the  United 
States  in  Congress  assembled,  nor  with  any  regulations  Congress  may  find 
necessary  for  securing  the  title  in  such  soil  to  the  bona  fide  purchasers.  No 
tax  shall  be  imposed  on  lands  the  property  of  the  United  States  j  and  in  no 

8 


114    ORGANIC  LAWS  OF  THE  UNITED  STATES  OF  AMERICA. 

case  shall  non-resident  proprietors  be  taxed  higher  than  residents.  The  navi- 
gable waters  leading  into  the  Mississippi  and  Saint  Lawrence,  and  the  carrying 
places  between  the  same,  shall  be  common  highways,  and  forever  free,  as  well 
to  the  inhabitants  of  the  said  territory  as  to  the  citizens  of  tlie  United  States, 
and  those  of  any  other  States  that  may  be  admitted  into  the  confederacy,  with- 
out any  tax,  impost,  or  duty  therefor. 

ARTICLE  Y. 

There  shall  be  formed  in  the  said  territory  not  less  than  three  nor  more  than 
five  States;  and  the  boundaries  of  the  States,  as  soon  as  Virginia  shall  alter 
her  act  of  cession  and  consent  to  the  same,  shall  become  fixed  and  established 
as  follows,  to  wit :  The  western  State,  in  the  said  territory,  shall  be  bounded 
by  the  Mississippi,  the  Ohio,  and  the  Wabash  Rivers ;  a  direct  line  drawn 
from  the  Wabash  and  Post  Vincents,  due  north,  to  the  territorial  line  between 
the  United  States  and  Canada;  and  by  the  said  territorial  line  to  the  Lake  of 
the  Woods  and  Mississippi.  The  middle  State  shall  be  bounded  by  the  said 
direct  line,  the  Wabash  from  Post  Vincents  to  the  Ohio,  by  the  Ohio,  by  a 
direct  line  drawn  due  north  from  the  mouth  of  the  Great  Miami  to  the  said 
territorial  line,  and  by  the  said  territorial  line.  Tlie  eastern  State  shall  be 
bounded  by  the  last-mentioned  direct  line,  the  Ohio,  Pennsylvania,  and  the  said 
territorial  line:  Provided,  however,  And  it  is  further  understood  and  declared, 
that  the  boundaries  of  these  three  States  shall  be  subject  so  far  to  be  altered, 
that,  if  Congress  shall  hereafter  find  it  expedient,  they  shall  have  authority  to 
form  one  or  two  States  in  that  part  of  the  said  territory  which  lies  north  of  an 
east  and  west  line  drawn  through  the  southerly  bend  or  extreme  of  Lake 
Michigan.  And  whenever  any  of  the  said  States  shall  have  sixty  thousand 
free  inhabitants  therein,  such  State  shall  be  admitted,  by  its  delegates,  into  the 
Congress  of  the  United  States,  on  an  equal  footing  with  the  original  States,  in 
all  respects  whatever  ;  and  shall  be  at  liberty  to  form  a  permanent  constitution 
and  State  government :  Provided,  The  constitution  and  government,  so  to  be 
formed,  shall  be  republican,  and  in  conformity  to  the  principles  contained  in 
these  articles,  and,  so  far  as  it  can  be  consistent  with  the  general  interest  of 
the  confederacy,  such  admission  shall  be  allowed  at  an  earlier  period,  and 
when  there  may  be  a  less  number  of  free  inhabitants  in  the  State  than  sixty 
thousand. 

ARTICLE  VL 

There  shall  be  neither  slavery  nor  involuntary  servitude  in  the  said  terri- 
tor}',  otherwise  than  in  the  punishment  of  crimes,  whereof  the  party  shall  have 
been  duly  convicted  :  Provided  always,  That  any  person  escaping  into  the 
same,  from  whom  labor  or  service  is  lawfully  claimed  in  an}^  one  of  the  original 
States,  such  fugitive  may  be  lawfully  reclaimed,  and  conveyed  to  the  person 
claiming  his  or  her  labor  or  service  as  aforesaid. 

Be  it  ordained  by  the  authority  aforesaid,  That  the  resolutions  of  the  23d  of 
April,  1784,  relative  to  the  subject  of  this  ordinance,  be,  and  the  same  are 
hereby,  repealed,  and  declared  null  and  void. 

Done  by  the  United  States,  in  Congress  assembled,  the  13th  day  of  July,  in 
the  year  of  our  Lord  ITSTi,  and  of  their  sovereignty  and  independence  the 
twelfth. 


CONSTITUTION  OF  THE  UNITED  STATES— 1787.  116 


CONSTITUTION  OF  THE  UNITED  STATES— 1787. 

"We,  the  People  of  the  United  States,  in  order  to  form  a  more  perfect  union, 
establish  justice,  insure  domestic  tranquillity,  provide  for  the  common  defence, 
promote  the  general  welfare,  and  secure  the  blessings  of  liberty  to  ourselves  and 
our  posterity,  do  ordain  and  establish  this  Constitution  for  the  United  States 
of  America. 

ARTICLE  I. 

Section  1.  All  legislative  powers  herein  granted  shall  be  vested  in  a  Congress 
of  the  United  States,  which  shall  consist  of  a  Senate  and  House  of  Represen- 
tatives. 

Sec.  2.  The  House  of  Representatives  shall  be  composed  of  members  chosen 
every  second  year  by  the  people  of  the  several  States,  and  the  electors  in  each 
State  shall  have  the  qualifications  requisite  for  electors  of  the  most  numerous 
branch  of  the  State  Legislature. 

No  person  shall  be  a  representative  who  shall  not  have  attained  to  the  age  of 
twenty-five  years,  and  been  seven  years  a  citizen  of  the  United  States,  and  who 
shall  not,  when  elected,  be  an  inhabitant  of  that  State  in  which  he  shall  be 
chosen. 

*  [Representatives  and  direct  taxes  shall  be  apportioned  among  the  several 
States  which  may  be  included  within  this  Union,  according  to  their  respective 
numbers,  which  shall  be  determined  by  adding  to  the  whole  number  of  free  per- 
sons, including  those  bound  to  service  for  a  term  of  3^ears,  and  excluding  In- 
dians not  taxed,  three-fifths  of  all  other  persons.]  The  actual  enumeration  shall 
be  made  within  three  years  after  the  first  meeting  of  the  Congress  of  the  United 
States,  and  within  every  subsequent  term  of  ten  years,  in  such  manner  as  they 
shall  by  law  direct.  The  number  of  representatives  shall  not  exceed  one  for 
every  thirty  thousand,  but  each  State  shall  have  at  least  one  representative: 
and  until  such  enumeration  shall  be  made,  the  State  of  New  Hampshire  shall 
be  entitled  to  choose  three ;  Massachusetts,  eight;  Rhode  Island  and  Providence 
Plantations,  one  ;  Connecticut,  five;  New  York,  six  ;  New  Jersey,  four;  Penn- 
sylvania, eight ;  Delaware,  one  ;  Maryland,  six  ;  Virginia,  ten  ;  North  Carolina, 
five  ;  South  Carolina,  five ;  and  Georgia,  three. 

When  vacancies  happen  in  the  representation  from  any  State,  the  executive 
authority  thereof  shall  issue  writs  of  election  to  fill  such  vacancies. 

The  House  of  Representatives  shall  choose  their  Speaker  and  other  oflScers; 
and  shall  have  the  sole  power  of  impeachment. 

Sec.  3.  The  Senate  of  the  United  States  shall  be  composed  of  two  senators 
from  each  State,  chosen  by  the  Legislature  thereof,  for  six  years  ;  and  each 
senator  shall  have  one  vote. 

Immediately  after  they  shall  be  assembled  in  consequence  of  the  first  election, 
they  shall  be  divided  as  equally  as  may  be  into  three  classes.  The  seats  of  the 
senators  of  the  first  class  shall  be  vacated  at  the  expiration  of  the  second  year ; 
of  the  second  class,  at  the  expiration  of  the  fourth  year ;  and  of  the  third  class, 
at  the  expiration  of  the  sixth  year,  so  that  one-third  may  be  chosen  every  second 
year;  and  if  vacancies  happen  by  resignation,  or  otherwise,  during  the  recess 
of  the  Legislature  of  any  State,  the  executive  thereof  may  make  temporary . 
appointments  until  the  next  meeting  of  the  Legislature,  wiiich  shall  then  fill 
such  vacancies. 

No  person  shall  be  a  senator  who  shall  not  have  attained  to  the  age  of  thirty 
years,  and  been  nine  years  a  citizen  of  the  United  States,  and  who  shall  not, 
when  elected,  be  an  inhabitant  of  that  State  for  which  he  shall  be  chosen. 

The  Vice-President  of  the  United  States  shall  be  president  of  the  Senate,  but 
shall  have  no  vote,  unless  they  be  equally  divided. 

The  Senate  shall  choose  their  other  officers,  and  also  a  president  pro  tempore^ 


The  clause  included  in  bracltets  is  amended  by  the  14th  amendment,  2d  section. 


116    ORGANIC  LAAVS  OF  THE  UNITED  STATES  OF  AMERICA. 

in  the  absence  of  the  Vice-President,  or  when  he  shall  exercise  the  office  of 
President  of  the  United  States. 

The  Senate  shall  have  the  sole  power  to  try  all  impeachments.  When  sitting 
for  that  purpose,  they  shall  be  on  oath  or  affirmation.  When  the  President  of 
the  United  States  is  tried,  the  Chief  Justice  shall  preside:  and  no  person  shall 
be  convicted  without  the  concurrence  of  two-thirds  of  the  members  present. 

Judgment  in  cases  of  impeachment  shall  not  extend  further  than  to  removal 
from  office,  and  disqualification  to  hold  and  enjoy  any  office  of  honor,  trust,  or 
profit  under  the  United  States  ;  but  the  party  convicted  shall  nevertlieless  be 
liable  and  subject  to  indictment,  trial,  judgment,  and  punishment,  according  to 
law. 

Sec.  4.  The  times,  places,  and  manner  of  holding  elections  for  senators  and 
representatives  shall  be  prescribed  in  each  State  by  the  Legislature  thereof; 
but  the  Congress  may  at  any  time,  by  law,  make  or  alter  such  regulations,  ex- 
cept as  to  the  places  of  choosing  senators. 

The  Congress  shall  assemble  at  least  once  in  every  year,  and  such  meeting 
shall  be  on  the  first  Monday  in  December,  unless  they  shall  by  law  appoint  a 
different  day. 

Sec.  5.  Each  house  shall  be  the  judge  of  the  elections,  returns,  and  qualifica- 
tions of  its  own  members,  and  a  majority  of  each  shall  constitute  a  quorum  to 
do  business;  but  a  smaller  number  may  adjourn  from  daj'  to  day,  and  may  be 
authorized  to  compel  the  attendance  of  absent  members,  in  such  manner,  and 
under  such  penalties,  as  each  house  may  provide. 

Each  house  may  determine  the  rules  of  its  proceedings,  punish  its  members 
for  disorderly  behavior,  and,  with  the  conc-urrence  of  two-thirds,  expel  a 
member. 

Each  house  shall  keep  a  journal  of  its  proceedings,  and  from  time  to  time 
publish  the  same,  excepting  such  parts  as  may  in  their  judgment  require 
secrecy,  and  the  ^^eas  and  nays  of  the  members  of  either  house  on  any  question 
shall,  at  the  desire  of  one-fifth  of  those  present,  be  entered  on  the  journal. 

Neither  house,  during  the  session  of  Congress,  shall,  without  the  consent  of 
the  other,  adjourn  for  more  than  three  daj's,  nor  to  any  other  place  than  that 
in  which  the  two  houses  shall  be  sitting. 

Sec.  6.  The  senators  and  representatives  shall  receive  a  compensation  for 
their  services,  to  be  ascertained  by  law,  and  paid  out  of  the  treasury  of  the 
United  States.  They  shall,  in  all  cases  except  treason,  felony,  and  breach  of  the 
peace,  be  privileged  from  arrest  during  their  attendance  at  the  session  of  tlieir 
respective  houses,  and  in  going  to  and  returning  from  the  same ;  and  for  any 
speech  or  debate  in  either  house,  they  shall  not  be  questioned  in  any  other 
place. 

No  senator  or  representative  shall,  during  the  time  for  which  he  was  elected, 
be  appointed  to  any  civil  office  under  the  authority  of  the  United  States,  which 
shall  have  been  created,  or  the  emoluments  whereof  shall  have  been  increased, 
during  such  time  ;  and  no  person  holding  any  office  under  the  United  States 
shall  be  a  member  of  either  house  during  his  continuance  in  office. 

Sec.  7.  All  bills  for  raising  revenue  shall  originate  in  the  House  of  Represen- 
tatives ;  but  the  Senate  may  propose  or  concur  with  amendments  as  on  other 
bills. 

Every  bill  which  shall  have  passed  the  House  of  Representatives  and  the 
Senate,  shall,  before  it  become  a  law,  be  presented  to  the  President  of  the 
United  States  ;  if  he  approve,  he  shall  sign  it,  but  if  not,  he  shall  return  it,  with 
his  objections,  to  that  house  in  which  it  shall  have  originated,  who  shall  enter 
the  objections  at  large  on  their  journal,  and  proceed  to  reconsider  it.  If,  after 
such  reconsideration,  two-thirds  of  that  house  shall  agree  to  pass  the  bill,  it 
shall  be  sent,  together  with  the  objections,  to  the  other  house,  by  which  it  shall 
likewise  be  reconsidered,  and  if  approved  by  two-thirds  of  that  house,  it  shall 
become  a  law.  But  in  all  such  cases  the  votes  of  both  houses  shall  be  deter- 
mined by  yeas  and  nays,  and  the  names  of  the  persons  voting  for  and  against 


CONSTITUTION  OF  THE  UNITED  STATES-1787.  117 

the  bill  shall  be  entered  on  the  journal  of  each  house  respectively.  If  any  bill 
shall  not  be  returned  by  the  President  within  ten  days  (Sundays  excepted) 
after  it  shall  have  been  presented  to  him,  the  same  shall  be  a  law,  in  like  man- 
ner as  if  he  had  signed  it,  unless  the  Congress  by  their  adjournment  prevent 
its  return,  in  which  case  it  shall  not  be  a  law. 

Every  order,  resolution,  or  vote  to  which  the  concurrence  of  the  Senate  and 
House  of  Representatives  may  be  necessary  (except  on  a  question  of  adjourn- 
ment) shall  be  presented  to  the  President  of  the  United  States  ;  and  before  (he 
same  shall  take  effect,  shall  be  approved  by  him,  or,  being  disapproved  by  him, 
shall  be  repassed  by  two-thirds  of  the  Senate  and  House  of  Representatives, 
according  to  the  rules  and  limitations  prescribed  in  the  case  of  a  bill. 

Sec.  8.  The  Congress  shall  have  power — 

To  lay  and  collect  taxes,  duties,  imposts,  and  excises,  to  pay  the  debts  and 
provide  for  the  common  defence  and  general  welfare  of  the  United  States;  but 
all  duties,  imposts,  and  excises  shall  be  uniform  throughout  the  United  States ; 

To  borrow  money  on  the  credit  of  the  United  States ; 

To  regulate  commerce  with  foreign  nations,  and  among  the  several  States, 
and  with  the  Indian  tribes ; 

To  establish  a  uniform  rule  of  naturalization,  and  uniform  laws  on  the  sub- 
ject of  bankruptcies  throughout  the  United  States  ; 

To  coin  money,  regulate  the  value  thereof,  and  of  foreign  coin,  and  fix  the 
standard  of  weights  and  measures  ; 

To  provide  for  the  punishment  of  counterfeiting  the  securities  and  current 
coin  of  the  United  States  ; 

To  establish  post-oflices  and  post-roads ; 

To  promote  the  progress  of  science  and  useful  arts,  by  securing,  for  limited 
times,  to  authors  and  inventors  the  exclusive  right  to  their  respective  writings 
and  discoveries ; 

To  constitute  tribunals  inferior  to  the  Supreme  Court ; 

To  define  and  punish  piracies  and  felonies  committed  on  the  high  seas,  and 
oflTences  against  the  law  of  nations ; 

To  declare  war,  grant  letters  of  marque  and  reprisal,  and  make  rules  concern- 
ing captures  on  land  and  water; 

To  raise  and  support  armies,  but  no  appropriation  of  money  to  that  use  shall 
be  for  a  longer  term  than  two  3'ears  ; 

To  provide  and  maintain  a  navy ; 

To  make  rules  for  the  government  and  regulation  of  the  land  and  naval 
forces ; 

To  provide  for  calling  forth  the  militia  to  execute  the  laws  of  the  Union, 
suppress  insurrections  and  repel  invasions ; 

To  provide  for  organizing,  arming,  and  disciplining  the  militia,  and  for  govern- 
ing such  part  of  them  as  may  be  employed  in  the  service  of  the  United  States, 
reserving  to  the  States  respectively  the  appointment  of  the  officers,  and  the 
authorit}^  of  training  the  militia  according  to  the  discipline  prescribed  by  Con- 
gress ; 

To  exercise  exclusive  legislation  in  all  cases  whatsoever  over  such  district 
(not  exceeding  ten  miles  square)  as  may  by  cession  of  particular  States,  and 
the  acceptance  of  Congress,  become  the  seat  of  the  government  of  the  United 
States,  and  to  exercise  like  authority  over  all  places  purchased  by  the  consent 
of  the  Legislature  of  the  State  in  which  the  same  shall  be,  for  the  erection  of 
forts,  ma<2;azines,  arsenals,  dockyards,  and  other  needful  buildings ;  and 

To  make  all  laws  which  shall  be  necessary  and  proper  for  carrying  into  ex- 
ecution the  foregoing  powers,  and  all  other  powers  vested  by  this  Constitution 
in  the  government  of  the  United  States,  or  in  any  department  or  officer  thereof. 

Sec.  9.  The  migration  or  importation  of  such  persons  as  any  of  the  States 
now  existing  shall  think  proper  to  admit,  shall  not  be  prohibited  by  the  Con- 
gress prior  to  the  year  one  thousand  eight  hundred  and  eight,  but  a  tax  or 


118    ORGANIC  LAWS  OF  THE  UNITED  STATES  OF  AMERICA. 

duty  may  be  imposed  on  such  importation,  not  exceeding  ten  dollars  for  each 
person. 

The  privilege  of  the  writ  of  habeas  corpus  shall  not  be  suspended,  unless 
■when  in  cases  of  rebellion  or  invasion  the  public  safety  may  require  it. 

No  bill  of  attainder  or  ex-post-facto  law  shall  be  passed. 

No  capitation  or  other  direct  tax  shall  be  laid,  unless  in  proportion  to  the 
census  or  enumeration  hereinbefore  directed  to  be  taken. 

No  tax  or  duty  shall  be  laid  on  articles  exported  from  any  state. 

No  preference  shall  be  given  by  an}'  regulation  of  commerce  or  revenue  to 
the  ports  of  one  State  over  those  of  another ;  nor  shall  vessels  bound  to,  or 
from,  one  State,  be  obliged  to  enter,  clear,  or  pay  duties  In  another. 

No  money  shall  be  drawn  from  the  treasury  but  in  consequence  of  appro- 
priations made  b3'law;  and  a  regular  statement  and  account  of  the  receipts  and 
expenditures  of  all  public  money  shall  be  published  from  time  to  time. 

No  title  of  nobility  shall  be  granted  by  the  United  States;  and  no  person 
holding  any  office  of  profit  or  trust  under  them,  shall,  without  the  consent  of 
the  Congress,  accept  of  any  present,  emolument,  office,  or  title,  of  any  kind 
whatever,  from  any  king,  prince,  or  foreign  state. 

Sec.  10.  No  State  shall  enter  into  any  treaty,  alliance,  or  confederation ;  grant 
letters  of  marque  and  reprisal;  coin  money;  emit  bills  of  credit;  make  anything 
but  gold  and  silver  coin  a  tender  in  payment  of  debts;  pass  any  bill  of  attainder, 
ex-post-facto  law,  or  law  impairing  the  obligation  of  contracts,  or  grant  any 
title  of  nobility. 

No  State  shall,  without  the  consent  of  the  Congress,  lay  any  impost  or  duties 
on  imports  or  exports,  except  what  may  be  absolutely  necessary  for  executing 
its  inspection  laws;  and  the  net  produce  of  all  duties  and  imposts,  laid  by  any 
State  on  imports  or  exports,  shall  be  for  the  use  of  the  treasury  of  the  United 
States;  and  all  such  laws  shall  be  subject  to  the  revision  and  control  of  the 
Congress. 

No  State  shall,  without  the  consent  of  Congress,  lay  any  duty  of  tonnage, 
keep  troops,  or  ships  of  war,  in  time  of  peace,  enter  into  any  agreement  or  com- 
pact with  another  State,  or  with  a  foreign  power,  or  engage  in  war,  unless  actu- 
ally invaded,  or  in  such  imminent  danger  as  will  not  admit  of  delay. 

ARTICLE  11. 

Sec.  1.  The  Executive  power  shall  be  vested  in  a  President  of  the  United 
States  of  America.  He  shall  hold  his  office  during  the  term  of  four  years, 
and,  together  with  the  Vice-President,  chosen  for  the  same  term,  be  elected  as 
follows : 

Each  State  shall  appoint,  in  such  manner  as  the  Legislature  thereof  may 
direct,  a  number  of  electors,  equal  to  the  whole  number  of  senators  and  repre- 
sentatives to  which  the  State  may  be  entitled  in  the  Congress;  but  no  senator 
or  representative,  or  person  holding  an  office  of  trust  or  profit  under  the  United 
States,  shall  be  appointed  an  elector. 

*[The  electors  shall  meet  in  their  respective  States,  and  vote  by  ballot  for  two 
persons,  of  whom  one  at  least  shall  not  be  an  inhabitant  of  the  same  State  with 
themselves;  and  they  shall  make  a  list  of  all  the  persons  voted  for,  and  of  the 
number  of  votes  for  each,  which  list  they  shall  sign  and  certify,  and  transmit 
sealed  to  the  seat  of  the  government  of  the  United  States,  directed  to  the  presi- 
dent of  the  Senate.  The  president  of  the  Senate  shall,  in  the  presence  of  the 
Senate  and  House  of  Representatives,  open  all  the  certificates,  and  the  votes 
shall  then  be  counted.  The  person  having  the  greatest  number  of  votes  shall 
be  the  President,  if  such  number  be  a  majority  of  the  whole  number  of  electors 
appointed;  and  if  there  be  more  than  one  who  have  such  majority,  and  have 
an  equal  number  of  votes,  then  the  House  of  Representatives  shall  immediately 
choose  by  ballot  one  of  them  for  President ;  and  if  no  person  have  a  majority, 

*  The  clause  inclosed  in  brackets  has  been  superseded  by  the  12th  amendment. 


CONSTITUTION  OF  THE  UNITED  STATES-1787.  119 

then  from  the  five  highest  on  the  list  the  said  House  shall,  in  like  manner,  choose 
the  President.  But  in  choosing  the  President,  tlie  votes  shall  be  taken  by 
States,  the  representation  from  each  State  liaving  one  vote;  a  quorum  for  this 
purpose  shall  consist  of  a  member  or  members  from  two-thirds  of  the  States 
and  a  majority  of  all  the  States  shall  be  necessary  to  a  choice.  In  every  case, 
after  the  choice  of  the  President,  the  person  having  the  greatest  number  of 
votes  of  the  electors  shall  be  the  Vice-President.  But  if  there  should  remain 
two  or  more  who  have  equal  votes,  the  Senate  shall  choose  from  them  by  ballot 
the  Vice-President.] 

The  Congress  may  determine  the  time  of  choosing  the  electors,  and  the  day 
on  which  they  shall  give  their  votes;  which  day  shall  be  the  same  throughout 
the  United  States. 

No  person  except  a  natural-born  citizen,  or  a  citizen  of  the  United  States  at 
the  time  of  the  adoption  of  this  Constitution,  shall  be  eligible  to  the  office  of 
President;  neither  shall  any  person  be  eligible  to  that  office  who  shall  not  have 
attained  to  the  age  of  thirty-five  years,  and  been  fourteen  years  a  resident 
within  the  United  States. 

In  case  of  tlie  removal  of  the  President  from  office,  or  of  his  death,  resig- 
nation, or  inability  to  discharge  the  powers  and  duties  of  the  said  office,  the 
same  shall  devolve  on  the  Vice-President,  and  the  Congress  may  by  law  pro- 
vide for  the  case  of  removal,  death,  resignation,  or  inability,  both  of  the  Presi- 
dent and  Vice-President,  declaring  what  officer  shall  then  act  as  President; 
and  such  officer  shall  act  accordingly  until  the  disability  be  removed,  or  a 
President  shall  be  elected. 

The  President  shall,  at  stated  times,  receive  for  his  services  a  compensation 
which  shall  neither  be  increased  nor  diminished  during  the  period  for  which 
he  shall  liave  been  elected,  and  he  shall  not  receive  within  that  period  any  other 
emolument  from  the  United  States,  or  any  of  them. 

Before  he  enter  on  the  execution  of  his  office,  he  shall  take  the  following 
oath  or  affirmation  :  "  I  do  solemnly  swear  (or  affirm)  that  I  will  faithfully 
execute  the  office  of  President  of  the  United  States,  and  will,  to  the  best  of 
my  ability,  preserve,  protect,  and  defend  the  Constitution  of  the  United 
States." 

Sec.  2.  The  President  shall  be  commander-in-chief  of  the  army  and  navy 
of  the  United  States,  and  of  the  militia  of  the  several  States,  when  called  into 
the  actual  service  of  the  United  States ;  he  may  require  the  opinion,  in  writing, 
of  the  principal  officer  in  each  of  the  executive  departments,  upon  any  subject 
relating  to  the  duties  of  their  respective  offices:  and  he  shall  have  power  to 
grant  reprieves  and  pardons  for  offences  against  the  United  States,  except  in 
cases  of  impeachment. 

He  shall  have  the  power,  by  and  with  the  advice  and  consent  of  the  Senate, 
to  make  treaties,  provided  two-thirds  of  the  Senators  present  concur;  and  he 
shall  nominate,  and  by  and  with  the  advice  and  consent  of  the  Senate  shall 
appoint  ambassadors,  other  public  ministers  and  consuls,  judges  of  the  Supreme 
Court,  and  all  other  officers  of  the  United  States,  whose  appointments  are  not 
herein  otherwise  provided  for,  and  which  shall  be  established  by  law;  but  the 
Congress  may  by  law  vest  the  appointment  of  such  inferior  officers,  as  they 
think  proper,  in  the  President  alone,  in  the  courts  of  law,  or  in  the  heads  of 
departments. 

The  President  shall  have  power  to  fill  up  all  vacancies  that  may  happen 
during  the  recess  of  the  Senate,  by  granting  commissions  which  shall  expire 
at  the  end  of  their  next  session. 

Sec.  3.  He  shall,  from  time  to  time,  give  to  the  Congress  information  of  the 
state  of  the  Union,  and  recommend  to  their  consideration  such  measures  as  he 
shall  judge  necessary  and  expedient;  he  may,  on  extraordinary  occasions,  con- 
vene both  Houses,  or  either  of  them,  and  in  case  of  disagreement  between  them 
with  respect  to  the  time  of  adjournment,  he  may  adjourn  them  to  such  time 
as  he  shall  think  proper ;  he  shall  receive  ambassadors  and  other  public  minis- 


120    ORGANIC  LAWS  OF  THE  UNITED  STATES  OF  AMERICA. 

ters  ;  he  shall  take  care  that  the  laws  be  faithfully  executed,  and  shall  commis- 
sion all  the  officers  of  the  United  States. 

Sec.  4.  The  President,  Vice-President,  and  all  civil  officers  of  the  United 
States,  shall  be  removed  from  office  on  impeachment  for,  and  conviction  of, 
treason,  bribery,  or  other  high  crimes  and  misdemeanors. 

ARTICLE  III. 

Sec.  1.  The  judicial  power  of  the  United  States  shall  be  vested  in  one  Supreme 
Court,  and  in  such  inferior  courts  as  the  Congress  may  from  time  to  time 
ordain  and  establish.  The  judges,  both  of  the  Supreme  and  inferior  courts, 
shall  hold  their  offices  during  good  behavior,  and  shall,  at  stated  times,  receive 
for  their  services  a  compensation  which  shall  not  be  diminished  during  their 
continuance  in  office. 

,  Sec.  2.  The  judicial  power  shall  extend  to  all  cases,  in  law  and  equity,  arising 
under  this  Constitution,  the  laws  of  the  United  States,  and  treaties  made,  or 
which  shall  be  made,  under  their  authority;  to  .all  cases  affecting  ambassadors, 
other  public  ministers,  and  consuls  ;  to  all  cases  of  admiralty  and  maritime 
jurisdiction;  to  controversies  to  which  the  United  JStates  shall  be  a  party;  to 
controversies  between  two  or  more  States;  between  a  State  and  citizens  of 
another  State;  between  citizens  of  different  States;  between  citizens  of  the 
same  State  claiming  lands  under  grants  of  different  States,  and  between  a  State, 
or  the  citizens  thereof,  and  foreign  States,  citizens  or  subjects. 

In  all  cases  affecting  ambassadors,  other  public  ministers  and  consuls,  and 
those  in  which  a  State  shall  be  party,  the  Supreme  Court  shall  have  original 
jurisdiction.  In  all  the  other  cases  before  mentioned,  the  Supreme  Court  shall 
have  appellate  jurisdiction,  both  as  to  law  and  fact,  with  such  exceptions  and 
under  such  regulations  as  the  Congress  shall  make. 

The  trial  of  all  crimes,  except  in  cases  of  impeachment,  shall  be  by  jur}^;  and 
such  trial  shall  be  held  in  the  State  where  the  said  crimes  shall  have  been  com- 
mitted; but  when  not  committed  within  any  State,  the  trial  shall  be  at  such 
place  or  places  as  the  Congress  may  by  law  have  directed. 

Sec.  3.  Treason  against  the  United  States  shall  consist  only  in  levying  war 
against  them,  or  in  adhering  to  their  enemies,  giving  them  aid  and  comfort. 

No  person  shall  be  convicted  of  treason  unless  on  the  testimony  of  two  wit- 
nesses to  the  same  overt  act,  or  on  confession  in  open  court. 

The  Congress  shall  have  power  to  declare  the  punishment  of  treason,  but  no 
attainder  of  treason  shall  work  corruption  of  blood,  or  forfeiture,  except  during 
the  life  of  the  person  attainted. 

ARTICLE  lY. 

Sec.  1.  Full  faith  and  credit  shall  be  given  in  each  State  to  the  public  acts, 
records,  and  judicial  proceedings  of  every  other  State;  and  the  Congress  may 
by  general  laws  prescribe  the  manner  in  which  such  acts,  records,  and  proceed- 
ings shall  be  proved,  and  the  effect  thereof 

'  Sec.  2.  The  citizens  of  each  State  shall  be  entitled  to  all  privileges  and  im- 
mimities  of  citizens  in  the  several  States. 

A  person  charged  in  any  State  with  treason,  felony,  or  other  crime,  who  s-liall 
flee  from  justice,  and  be  found  in  another  State,  shall,  on  demand  of  the  exec- 
utive authority  of  the  State  from  which  he  fled,  be  delivered  up,  to  be  removed 
to  the  State  having  jurisdiction  of  the  crime. 

No  person  held  to  service  or  labor  in  one  State,  under  the  laws  thereof, 
escaping  into  another,  shall,  in  consequence  of  any  law  or  regulation  therein, 
be  discharged  from  such  service  or  labor,  but  shall  be  delivered  up  on  claim 
of  the  party  to  whom  such  service  or  labor  may  be  due. 

Sec.  3.  New  States  may  be  admitted  by  the  Congress  into  this  Union  ;  but 
no  new  State  shall  be  formed  or  erected  within  the  jurisdiction  of  any  other 


CONSTITUTION  OF  THE  UNITED  STATES— 1787.  121 

State;  nor  any  State  be  formed  by  the  junction  of  two  or  more  States,  or  parts 
of  States,  without  the  consent  of  the  Legislatures  of  the  States  concerned,  as 
well  as  of  the  Congress. 

The  Congress  shall  have  power  to  dispose  of  and  make  all  needful  rules  and 
regulations  respecting  the  territory  or  other  property  belonging  to  the  United 
States  ;  and  nothing  in  this  Constitution  shall  be  so  construed  as  to  prejudice 
any  claims  of  the  United  States,  or  of  any  particular  State. 

Sec.  4.  The  United  States  shall  guarantee  to  every  State  in  this  Union  a 
republican  form  of  government,  and  shall  protect  each  of  them  against  invasion, 
and  on  application  of  the  Legislature,  or  of  the  executive  (when  the  Legislature 
cannot  be  convened),  against  domestic  violence. 

ARTICLE  y. 

The  Congress,  whenever  two-thirds  of  both  houses  shall  deem  it  necessary, 
shall  propose  amendments  to  this  Constitution,  or,  on  the  application  of  the 
Legislatures  of  two-thirds  of  the  several  States,  shall  call  a  convention  for  pro- 
posing amendments,  which,  in  either  case,  shall  be  valid  to  all  intents  and 
purposes,  as  part  of  this  Constitution,  when  ratified  by  the  Legislatures  of 
three-fourths  of  the  several  States,  or  by  conventions  in  three-fourths  thereof, 
as  the  one  or  the  other  mode  of  ratification  may  be  proposed  by  the  Congress ; 
provided  that  no  amendment  which  may  be  made  prior  to  the  year  one  thou- 
sand eight  hundred  and  eight  shall  in  any  manner  affect  the  first  and  fourth 
clauses  in  the  ninth  section  of  the  first  article  ;  and  that  no  State  without  its 
consent,  shall  be  deprived  of  its  equal  suffrage  in  the  Senate. 

ARTICLE  YL 

All  debts  contracted,  and  engagements  entered  into,  before  the  adoption 
of  this  Constitution,  sliall  be  as  valid  against  the  United  States  under  this  Con- 
stitution, as  under  the  Confederation. 

This  Constitution,  and  the  laws  of  the  United  States  which  shall  be  made  in 
pursuance  thereof;  and  all  treaties  made,  or  which  shall  be  made,  under  the 
authority  of  the  United  States,  shall  be  the  supreme  law  of  the  land  ;  and  the 
judges  in  every  State  shall  be  bound  thereby,  anything  in  the  constitution  or 
laws  of  any  State  to  the  contrary  notwithstanding. 

The  senators  and  representatives  before  mentioned,  and  the  members  of  the 
several  State  Legislatures,  and  all  executive  and  judicial  officers,  both  of  the 
United  States  and  of  the  several  States,  shall  he  bound  by  oatli  or  affirmation 
to  support  this  Constitution;  but  no  religious  test  shall  ever  be  required  as  a 
qualification  to  any  office  or  public  trust  under  the  United  States. 

ARTICLE  YIL 

The  ratification  of  the  Conventions  of  nine  States  shall  be  suflRcient  for  the 
establishment  of  this  Constitution  between  the  States  so  ratifying  the  same. 

Done  in  convention,  by  the  unanimous  consent  of  the  States  present, 
the  seventeenth  day  of  September,  in  the  year  of  our  Lord  one  thou- 
sand seven  hundred  and  eighty-seven,  and  of  the  independence  of  the 
United  States  of  America  the  twelfth. 
In  witness  whereof  we  have  hereunto  subscribed  our  names. 

GEORGE  WASHINGTON, 

President^  and  Deputy  from  Virginia, 

New  Hampshire. 
John  Langdon,  Nicholas  Oilman. 

Massachusetts. 
Nathaniel  Gorham,  Rufus  Kino. 


122    ORGANIC  LAWS  OF  THE  UNITED  STATES  OF  AMERICA. 

Connecticut. 
William  Samuel  Johnson,  Roger  Sherman. 

New  York. 
Alexander  Hamilton. 

New  Jersey* 

William  Livingston,  William  Paterson, 

David  Brearley,  Jonathan  Dayton. 

Pennsylvania. 

Benjamin  Franklin,  Thomas  Fitzsimons, 

Thomas  Mifflin,  Jared  Ingersoll, 

Robert  Morris,  James  Wilson, 

George  Clymer,  Gouverneur  Morris. 

Delaware. 

George  Reed,  Richard  Bassett, 

Gunning  Bedford,  Jr.,  Jacob  Broom. 

John  Dickinson, 

Maryland. 
James  McHenry,  Daniel  Carroll. 

Daniel  of  St.  Thomas  Jenifer, 

Virginia. 
John  Blair,  James  Madison,  Jr. 

North  Carolina, 

William  Blount,  Hugh  Williamson. 

Richard  Dobbs  Spaight, 

South  Carolina. 

John  Rutledge,  Charles  Pinckney, 

Charles  Cotesworth  Pinckney,  Pierce  Butler. 

Georgia, 
William  Few,  Abraham  Baldwin. 

(Attest),  WILLIAM  JACKSON, 

Secretary, 


ARTICLES  IN  ADDITION  TO,  AND  AMENDMENT  OF,  THE  CON- 
STITUTION OF  THE  UNITED  STATES  OF  AMERICA,  PROPOSED 
BY  CONGRESS,  AND  RATIFIED  BY  THE  LEGISLATURES  OF  THE 
SEVERAL  STATES  PURSUANT  TO  THE  FIFTH  ARTICLE  OF 
THE  ORIGINAL  CONSTITUTION. 

ARTICLE  L 

Congress  shall  make  no  law  respecting  an  establishment  of  religion,  or  pro- 
hibiting the  free  exercise  thereof;  or  abridging  the  freedom  of  speech,  or  of 
the  press  ;  or  the  right  of  the  people  peaceably  to  assemble,  and  to  petition  the 
government  for  a  redress  of  grievances. 

ARTICLE  IL 

^  A  well-regulated  militia  being  necessary  to  the  security  of  a  free  State,  the 
right  of  the  people  to  keep  and  bear  arms  shall  not  be  infringed. 


CONSTITUTION  OF  THE  UNITED  STATES— 1787.  123 


ARTICLE  III. 

No  soldier  shall,  in  time  of  peace,  be  quartered  in  any  house,  without  the 
consent  of  the  owner,  nor  in  time  of  war,  but  in  a  manner  to  be  prescribed  by 
law. 

ARTICLE   lY. 

The  right  of  the  people  to  be  secure  in  their  persons,  houses,  papers,  and 
effects,  against  unreasonable  searches  and  seizures*,  shall  not  be  violated,  and 
no  warrants  shall  issue,  but  upon  probable  cause,  supported  by  oath  or  aflirma- 
tion  and  particularly  describing  the  place  to  be  searched,  and  the  persons  or 
things  to  be  seized. 

ARTICLE  Y. 

No  person  shall  be  held  to  answer  for  a  capital,  or  otherwise  infamous  crime, 
unless  on  a  presentment  or  indictment  of  a  grand  jury,  except  in  cases  arising 
in  the  land  or  naval  forces,  or  in  the  militia  when  in  actual  service  in  time  of 
war  or  public  danger;  nor  shall  anj'  person  be  subject  for  the  same  offence  to 
be  twice  put  in  jeopardy  of  life  or  limb ;  nor  shall  be  compelled  in  any  criminal 
case  to  be  a  witness  against  himself,  nor  be  deprived  of  life,  liberty,  or  property, 
without  due  process  of  law;  nor  shall  private  property  be  taken  for  public  use, 
without  just  compensation. 

ARTICLE  YL 

In  all  criminal  prosecutions,  the  accused  shall  enjoy  the  right  to  a  speedy 
and  public  trial,  by  an  impartial  jury  of  the  State  and  district  wherein  the 
crime  shall  have  been  committed,  which  district  shall  have  been  previously 
ascertained  by  law,  and  to  be  informed  of  the  nature  and  cause  of  the  accu- 
sation ;  to  be  confronted  with  the  witnesses  against  him  ;  to  have  compulsory 
process  for  obtaining  witnesses  in  his  favor,  and  to  have  the  assistance  of  coun- 
sel for  his  defence. 

ARTICLE  YIL 

In  suits  at  common  law,  where  the  value  in  controversy  shall  exceed  twenty 
dollars,  the  right  of  trial  by  jury  shall  be  preserved,  and  no  fact  tried  by  a  jury 
shall  be  otherwise  re-examined  in  any  court  of  the  United  States  than  accord- 
ing to  the  rules  of  the  common  law. 

ARTICLE  Yin. 

Excessive  bail  shall  not  be  required  nor  excessive  fines  imposed  nor  cruel 
and  unusual  punishments  inflicted. 

ARTICLE  IX. 

The  enumeration  in  the  Constitution  of  certain  rights  shall  not  be  construed 
to  deny  or  disparage  others  retained  by  the  people. 

ARTICLE  X. 

The  powers  not  delegated  to  the  United  States  by  the  Constitution,  nor  pro- 
hibited by  it  to  the  States,  are  reserved  to  the  States  respectively  or  to  the 
people. 


124    ORGANIC  LAWS  OF  THE  UNITED  STATES  OF  AMERICA. 


ARTICLE  XL 

The  judicial  power  of  the  United  States  shall  not  be  construed  to  extend  to 
any  suit  in  law  or  equity,  commenced  or  prosecuted  against  one  of  the  United 
States  by  citizens  of  another  State,  or  by  citizens  or  subjects  of  any  foreign 
state. 

ARTICLE  XIL 

The  electors  shall  meet  in  their  respective  States,  and  vote  by  ballot  for 
President  and  Vice-President,  one  of  whom,  at  least,  shall  not  be  an  inhabitant 
of  the  same  State  with  themselves  ;  they  shall  name  in  their  ballots  the  person 
voted  for  as  President,  and  in  distinct  ballots  the  person  voted  for  as  Vice- 
President  ;  and  they  shall  make  distinct  lists  of  all  persons  voted  for  as  Presi- 
dent, and  of  all  persons  voted  for  as  Vice-President,  and  of  the  number  of 
votes  for  each,  which  lists  they  shall  sign  and  certify,  and  transmit  sealed  to 
the  seat  of  the  government  of  the  United  States,  directed  to  the  president  of 
the  Senate  ;  the  president  of  the  Senate  shall,  in  the  presence  of  the  Senate  and 
House  of  Representatives,  open  all  the  certificates,»and  the  votes  shall  then  be 
counted;  the  person  having  the  greatest  number  of  votes  for  President,  shall 
be  the  President,  if  such  number  be  a  majority  of  the  whole  number  of  electors 
appointed  ;  and  if  no  person  have  such  majority,  then  from  the  persons  hav- 
ing the  highest  numbers  not  exceeding  three  on  the  list  of  those  voted  for  as 
President,  the  House  of  Representatives  shall  choose  immediately,  by  ballot, 
the  President.  But  in  choosing  the  President,  the  votes  shall  be  taken  by 
States,  the  representation  from  each  State  having  one  vote  ;  a  quorum  for  this 
purpose  shall  consist  of  a  member  or  members  from  two-thirds  of  the  States, 
and  a  majority  of  all  the  States  shall  be  necessary  to  a  choice  ;  and  if  the  House 
of  Representatives  shall  not  choose  a  President  whenever  the  right  of  choice 
shall  devolve  upon  them,  before  the  fourth  day  of  March  next  following,  then 
the  Vice-President  shall  act  as  President,  as  in  the  case  of  the  death  or  other 
constitutional  disability  of  the  President.  The  person  having  the  greatest 
number  of  votes  as  Vice-President,  shall  be  the  Vice-President  if  such  number 
be  a  mrijority  of  the  whole  number  of  electors  appointed  ;  and  if  no  person  have 
a  majority,  then  from  the  two  highest  numbers  on  the  list,  the  Senate  shall 
choose  the  Vice-President ;  a  quorum  for  the  purpose  shall  consist  of  two-thirds 
of  the  whole  number  of  senators,  and  a  majority  of  the  whole  number  shall  be 
necessary  to  a  choice.  But  no  person  constitutionally  ineligible  to  the  office  of 
President  shall  be  eligible  to  that  of  Vice-President  of  the  United  States. 


ARTICLE  XIII. 

Sec.  1.  Neither  slavery  nor  involuntary  servitude,  except  as  a  punishment  for 
crime,  whereof  the  party  shall  have  been  duly  convicted,  shall  exist  within  the 
United  States,  or  any  place  subject  to  their  jurisdiction. 

Sec.  2.  Congress  shall  have  power  to  enforce  this  article  by  appropriate 
legislation. 

ARTICLE  XIV. 

Sec.  1.  All  persons  born  or  naturalized  in  the  United  States,  and  subject  to 
the  jurisdiction  thereof,  are  citizens  of  the  United  States  and  of  the  State 
wherein  they  reside.  No  State  shall  make  or  enforce  any  law  which  shall 
abridge  the  privileges  or  immunities  of  citizens  of  the  United  States;  nor  shall 
any  State  deprive  an}^  person  of  life,  liberty,  or  property,  without  due  process 
of  law,  nor  deny  to  any  person  within  its  jurisdiction  the  equal  protection  of 
the  laws. 

Sec.  2.   Representatives  shall  be  apportioned  among  the  several  States  ac- 


CONSTITUTION  OF  THE  UNITED  STATES— 1787.  125 

cording  to  their  respective  numbers,  counting  the  whole  number  of  persons  in 
each  State,  excluding  Indians  not  taxed.  But  when  the  right  to  vote  at 
any  election  for  the  choice  of  electors  for  President  and  Vice-l*re«ident  of  the 
United  States,  representatives  in  Congress,  the  executive  and  judicial  oflicers  of 
a  State,  or  the  members  of  the  Legislature  thereof,  is  denied  to  any  of  the  male 
inhabitants  of  such  State,  being  twenty-one  years  of  age  and  citizens  of  the 
United  States,  or  in  any  way  abridged,  except  for  participation  in  rebellion  or 
other  crime,  the  basis  of  representation  therein  shall  be  reduced  in  the  propor- 
tion which  the  number  of  such  male  citizens  shall  bear  to  the  whole  number  of 
male  citizens  twenty-one  years  of  age  in  such  State. 

Sec.  S.  No  person  shall  be  a  senator  or  representative  in  Congress,  or  elec- 
tor of  President  and  Vice-President,  or  hold  any  office,  civil  or  military,  under 
the  United  States,  or  under  any  State,  who,  having  previously  taken  an  oath 
as  a  member  of  Congress,  or  as  an  officer  of  the  United  States,  or  as  a  member 
of  any  State  Legislature,  or  as  an  executive  or  judicial  officer  of  any  State,  to 
support  the  Constitution  of  the  United  States,  shall  have  engaged  in  insurrec- 
tion or  rebellion  against  the  same,  or  given  aid  or  comfort  to  the  enemies 
thereof.  But  Congress  m^y,  by  a  vote  of  two-thirds  of  each  House,  remove 
such  disability. 

Sec.  4.  The  validity  of  the  public  debt  of  the  United  States,  authorized  by  law, 
including  debts  incurred  for  payment  of  pensions  and  bounties  for  services  in 
suppressing  insurrection  or  rebellion,  shall  not  be  questioned.  But  neither  the 
United  States  nor  any  State  shall  assume  or  pay  any  debt  or  obligation  in- 
curred in  aid  of  insurrection  or  rebellion  against  the  United  States,  or  any 
claim  for  the  loss  or  emancipation  of  any  slave  ;  but  all  such  debts,  obligations, 
and  claims  shall  be  held  illegal  and  void. 

Sec.  5.  The  Congress  shall  have  power  to  enforce,  by  appropriate  legislation, 
the  provisions  of  this  article. 

ARTICLE  XV. 

Sec.  1.  The  right  of  citizens  of  the  United  States  to  vote  shall  not  be  denied 
or  abridged  by  the  United  States,  or  by  any  State,  on  account  of  race,  color, 
or  previous  condition  of  servitude. 

Sec.  2.  The  Congress  shall  have  power  to  enforce  this  article  by  appropriate 
legislation. 


126 


PRESIDENTS  AND  THEIR  CABINETS. 


PRESIDENTS  AND  THEIR  CABINETS. 

From  the  "  American  Almanac  for  1883,"  by  permission  of  A.  R.  Spoflford,  Esq. 


PRESIDENTS. 


Term, 


8 

9 
10 
11 

12 
13 
14 
14a 

15 
16 
10a 
17 


18 
19 
20 
20a 

21 
22 

23 
24 
24a 


No, 


Name. 


George  Washington April  30,1' 

George  Washington March  4, 1793 


John  Adams. 
Thomas  Jefferson. 
Thomas  Jefferson. 
James  Madison 


Qualified. 


James  Madison. 


March  4,  1797 
March  4,  1801 
March  4,  1805 
March  4,  1809 

March  4, 1813 

March  4, 1817 
March  5,  1821 
March  4,  1825 
March  4, 1829 

March  4, 1833 
March  4, 1837 
March  4,  1841 
April    6,1841 


James  K.  Polk March  4, 1845 

Zachary  Taylor  i I  March  5, 1849 

Millard  Fillmore !  July      9, 1850 

Franklin  Pierce March  4,1853 


James  Monroe 

James  Monroe 

John  Quincy  Adams. 
7    Andrew  Jackson 


Andrew  Jackson 

Martin  Van  Buren 

William  H.  Harrison  i. 
John  Tyler 


James  Buchanan... 
Abraham  Lincoln. 
Abraham  Lincoln ' 
Andrew  Johnson... 


Ulysses  S.  Grant. 
Ulysses  S,  Grant.. 


Rutherford  B.  Hayes- 


James  A.  Garfield 
Chester  A.  Arthur 


March  4, 1857 
March  4,  1861 
March  4,  1865 
April  15,1865 

March  4, 1869 
March  4, 1873 

March  5, 1877 
March  4,  1881 
Sept.    20,1881 


VICE-PRESIDENTS. 


No, 


10 


13 


Name. 


John  Adams 

John  Adams..  

Thomas  Jeflerson 

Aaron  Burr 

George  Clinton 

George  Clinton  i 

William  H.  Crawford  2. 

Elbridge  Gerry  i 

John  Gaillard  2 

Daniel  D.  Tompkins.... 

Daniel  D.  Tompkins 

John  C.  Calhoun 

John  C.  Calhoun  3 

HughL.  White  2 

Martin  Van  Buren 

Richard  M.Johnson 

John  Tyler 

Samuel  L.  Southard  2... 

Willie  P.  Mangum.2. 

George  M.  Dallas 

Millard  Fillmore 

William  R.King 2 

William  R.  King  1 

David  R.  Atchison  2 

Jesse  D.  Bright  2 

John  C.  Breckinridge... 

Hannibal  Hamlin 

Andrew  Johnson. 

Lafayette  S.  Foster.  ^ 

Benjamin  F.  Wade'./.... 

Schuyler  Colfax 

Henry  Wilson  ', , 

Thomas  W.  Ferry  2 

William  A.  Wheeler 

Chester  A.  Arthur 

David  Davis  2 


Qualified. 


June  3, 
Dec.  2, 
March  4, 
March  4, 
March  4, 
March  4, 
April  10, 
March  4, 
Nov.  25, 
March  4, 
March  5, 
March  4, 
March  4, 
Dec.  28, 
March  4, 
March  4, 
March  4, 
April  6, 
May  31, 
March  4, 
March  5, 
July  11, 
March  4, 
April  18, 
Dec.  5, 
March  4, 
March  4, 
March  4, 
April  15, 
March  2, 
March  4, 
March  4, 
Nov.  22, 
March  5, 
March  4, 
Oct.     13, 


,1789 

1797 
1801 
1805 
1809 
1812 
1813 
1814 
1817 
1821 
1825 
1829 
1832 
1833 
1837 
1841 
1841 
1842 
1845 
1849 
1850 
1863 
1853 
1854 
1857 
1861 
1865 
1865 
1867 
1869 
1873 
1875 
1877 
1881 
1881 


*  The  larger  figures  in  this  column  mark  the  terms  held  by  the  Presidents,  and  are  referred  to  in  succeed- 
ing tables.  The  smaller  figures  indicate  the  numerical  order  or  sequence  of  individual  officers  from  the  first. 
Terms  marked  a  denote  the  succession  of  the  Vice-President  to  the  Presidency  for  the  residue  of  the  term. 

1  Died  in  office.  2  Acting  Vice-President  and  President  pro  tern,  of  the  Senate. 

8  Resigned  the  Vice-Presidency,  December  28, 1832. 


SECKETABIES  OF  STATE. 


The  larger  figures  mark  the  Presidential  term  in  which  each  Cabinet  Officer  held  his  appointment, 
as  shown  by  the  table  of  Presidents  preceding. 


Term. 

No. 

1 

1 

2 

2 

3 

3 

4 

4 

5 

5 

6 

6 

7 

7 

8 

8 

9 

10 

9 

11 

10 

11 

12 

12 

13 

13 

14 

14 

Name. 


Thomas  Jefferson 

Thomas  Jefferson 

Edmund  Randolph.. 
Timothy  Pickering.. 
Timothy  Pickering.. 

John  Marshal] 

James  Madison 

James  Madison 

Robert  Smith 

James  Monroe 

James  Monroe 

John  Quincy  Adams 
John  Quincy  Adams 

Henry  Clay 

Martin  Van  Buren... 
Edward  Livingston.. 

Louis  McLane 

John  Forsyth 

John  Forsyth 

Daniel  Webster; 


Appointed. 

Term. 

No. 

Sept.    26,1789 

14a 

March  4, 1793 

15 

Jan.       2,  1794 

16 

Dec.     10.  1795 

17 

March  4,  1797 

15 

18 

May     13,  1800 

16 

19 

March  5, 1801 

16  a 

March  4.  1805 

20 

March  6, 1809 

17 

21 

April     2,  1811 

18 

22 

March  4,  1813 

23 

March  5, 1817 

19 

24 

March  5,1821 

20 

March  7, 1825 

20a 

March  6,  1829 

2.5 

May     24, 1881 

21 

26 

May    29,1833 

22 

June   27,1834 

23 

27 

March  4,  1837 

24 

28 

March  5, 1841 

24a 

29 

Name. 


Daniel  Webster 

Hugh  S.  Legar6 , 

Abel  P.  Upshur 

John  C.  Calhoun 

James  Buchanan 

John  M.  Clayton 

Daniel  Webster 

Edward  Everett 

William  L.  Marcy 

Lewis  Cass , 

Jeremiah  S.  Black...., 
William  H.  Seward... 
William  H.  Seward.., 
William  H.  Seward.., 
Elihu  B.  Washburne 

Hamilton  Fish , 

Hamilton  Fish 

William  M.  Evarts..., 

James  G.  Blaine 

F.  T.  Frelinghuysen. 


Appointed. 

April    6, 

1841 

May      9, 

1843 

July     24, 

1843 

March  6, 

1844 

March  6, 

1845 

March  7, 

1849 

July    22, 

1850 

Nov.      6, 

1852 

March  7, 

1853 

March  6, 

1857 

Dec.     17, 

1860 

March  5, 

1861 

March  4, 

1865 

April  15, 

1865 

March  5, 

1869 

March  11 

1869 

March  4 

1873 

March  12, 1877  1 

March  5 

1881 

Dec.     12, 1881 

CABINET  OFFICERS. 

SECRETARIES  OF  THE  TREASURY. 


127 


Term. 

No. 

Name. 

1 
2 

1 
2 

3 

4 

5 
6 

7 

8 
9 
10 
11 
12 
13 

14 

Alexander  Hamilton... 
Ale^cunder  Hamilton... 
Oliver  Wolcott 

3 

Oliver  Wolcott 

Samuel  Dexter  ..   . 

4 
5 

Albert  Gallatin 

Albert  Gallatin 

6 

Albert  Gallatin 

7 

8 

9 

10 

George  W.  Campbell.... 

Alexander  J.  Dallas 

William  H.  Crawford... 
William  H.  Crawford... 
William  H.  Crawford... 

11 

Samuel  D.  Ingham 

12 

William  J.  Duane 

Roger  B  Taney. 

13 

Levi  Woodbuiy.  .. 

14 

14a 

Thomas  Ewing 

Sept. 

March 

Feb. 

March 

Jan. 

May 

March 

March 

Feb. 

Oct. 

Oct. 

March 

March 

March 

March 

Aug. 

May 

Sept, 

June 

March 

March 

April 


11, 1789 
4, 1793 
2,  1795 
4, 1797 
1,1801 

14, 1801 
4,1809 

4,  1813 
9,  1814 
6,  1814 

22,  1816 
5, 1817 

5,  1821 
7,1825 

6,  1829 
2,  1831 

29,1833 
23,1833 
27,1834 
4,1837 
5,1841 
6,1841 


Term. 

No. 

15 

16 

17 

15 

18 

16 

19 

lea 

20 

17 

21 

18 

22 

23 

24 

19 

25 

26 

20 

27 

20a 

21 

28 

22 

29 

30 

31 

23 

32 

24 

•Si^ 

24a 

34 

Name. 


Walter  Forward 

John  C.  Spencer 

George  M.  Bibb 

Robert  J.  Walker 

William  M.Meredith.. 

Thomas  Corwin 

James  Guthrie 

Howell  Cobb 

Philip  F.  Thomas 

John  A.  Dix 

Salmon  P.  Chase 

William    Pitt    Fe-ssen 

den 

Hugh  McCulloch 

Hugh  McCulloch 

George  S.  Boutwell I 

William  A.  Richardson: 
Benjamin  H  Bristow 

Lott  M.  Morrill 

John  Sherman 

William  Windom 

Charles  J.  Folger 


Appointed. 


Sept.  13, 
March  3, 
June  15, 
March  6, 
March  8, 
July  23, 
March  7, 
March  6, 
Dec.  12, 
Jan.  11, 
March   7, 

July  1, 
March  7, 
April  15, 
March  11, 
March  17, 
June  4, 
July  7, 
March  8, 
March  5, 
Oct.      27, 


1841 
1843 
1M4 
1845 
1849 
1850 
1853 
1857 
1860 
1861 
1861 

18M 
1865 
1865 
1869 
1873 
1874 
1876 
1877 
1881 
1881 


SECRETARIES  OF  "WAR. 


Term. 

No. 

1 

1 

2 

2 

3 

3 

4 

5 

4 

6 

5 

6 

7 

8 

7 

9 

10 

8 

11 

12 

9 

10 

13 

14 

11 

15 

16 

12 

13 

17 

14 

18 

14a 

Name. 


Henry  Knox 

Henry  Knox. 

Timothy  Pickering..... 

James  McHenry 

James  McHenry 

Samuel  Dexter 

Roger  Griswold 

Henry  Dearborn 

Henry  Dearborn 

William  Eustis 

John  Armstrong 

John  Armstrong 

James  Monroe 

William  H.  Crawford 

George  Graham 

John  C.  Calhoun 

John  C.  Calhoun 

James  Barbour 

Peter  B.  Porter 

John  H  Eaton 

Lewis  Cass 

Lewis  Cass. 

Joel  R.  Poin.sett 

John  Bell 

John  BeU 


Appointed. 


Sept.  12, 1789 
March  4,1793 
Jan.  2, 1795 
Jan.  27, 1796 
March  4, 1797 
May  13, 1800 
Feb.  3, 1801 
March  5,1801 
March  4.  1805 
March  7,1809 
Jan.  13, 1813  t 
March  4, 1813 
Sept.  27,  1814 
Aug.  1, 1815 
ad  interim. 
Oct.  8, 1817 
March  5,1821 
March  7,1825 
May  26, 1828 
March    9,1829 


Aug. 


1,1831 


March   4.1833 


March 
March 
April 


7,1837 
5,1841 
6,1841 


iTerm. 

No. 

19 

20 

21  ! 

15 

22  i 

16 

23  1 

16a 

24 

17 

25 

18 

26 

27  1 

19 

28 

29 

20 

20a 

30 

21 

31 

32 

22 

33 

34 

23 

35 

36 

24 

37 

Name. 


Appointed. 


John  C.  Spencer 

James  M.  Porter 

William  Wilkins 

William  L.  Marcy.... 
George  W.  Crawford 

Charles  M.  Conrad ! 

Jefferson  Davis I 

John  B.  Floyd j 

Joseph  Holt I 

Simon  Cameron 

Edwin  M.  Stanton i 

Edwin  M.  Stanton 

Edwin  M.  Stanton 

Ulysses  S.  Grant,  ad  int.\ 
Lorenzo  Thomas.ad  int. 

John  M.  Schofield '■ 

John  A.  Rawlins i 

William  W.  Belknap... 
William  W.  Belknap...! 

Alphonso  Taft 

James  D.  Cameron... 
George  W.  McCrary.. 
Alexander  Ramsay .. 
Robert  T.  Lincoln 


Oct  12, 1841 
March  8.1843 
Feb.  15, 1844 
March  6,1846 
March  8,1849 
Aug.  15, 1850 
March  5,1853 
March  6,1857 
Jan.  18, 1861 
March  5,1861 
Jan.  f5, 1862 
March  4,1865 
April  15.1866 
Aug.  12, 1867 
Feb.  21, 1868 
May  28, 1868 
March  11, 1869 
Oct.  25, 1869 
March  4,1873 
March  8,1876 
May  22. 1876 
March  12, 1877 
Dec.  10, 1879 
March   5,1881 


SECRETARIES 

OP  THE  NAVY. 

Term.  !  No. 

Name. 

Appointed. 

Term. 

No. 

Name. 

Appointed. 

3 
4 

5 
6 

7 

8 

9 

10 
11 

12 

13 

14 
14a 

1 

2 
3 
4 
5 

6 

7 

8 

9 
10 

11 

12 
13 

Benjamin  Stoddert 

Benjamin  Stoddert 

Robert  Smith        

May     21, 1798 
March    4,1801 
July     15, 1801 
March    3,1805 
March   7,1809 
Jan.      12, 1813 
March    4.1813 
Dec.      19. 1814 
March    4,1817 
Nov.       9. 1818 
March   5,1821 
Sept.     16, 1823 
March    4.1825 
March   9,1829 
May     23.  1831 
nMarch   4,1833 
June     30, 1834 
March    4  1837 
June     25, 1838 
March    5,1841 
April      6, 1841 

15 

16 
16a 

U 

19 
20 
20a 
21 

22 
23 

24 
24a 

14 
15 
16 
17 
18 

19 
20 
21 
22 
23 
24 

25 
26 

27 
28 
29 
30 

Abel  P  IlDshur     

Sept.    13,1841 
July     24, 1843 
Feb.      15, 1844 
March  14, 1844 
March  10, 1845 
Sept.      9, 1846 
March   8,1849 
July     22, 1850 
July      22, 1852 
March   7,1853 
March   6,1857 
March   5,1861 
March   4,1865 
April    15,1865 
March    5,1869 
June     25,1869 
March   4,1873 
March  12, 1877 
Jan.       6, 1881 
March   5.1881 

David  Henshaw 

Thomas  W.  Gilmer 

John  Y.  Mason 

George  Bancroft 

John  Y.  Mason 

William  B.  Preston 

William  A.  Graham 

John  P.  Kennedy 

Tftmp<5  P    Dnbbin  

B.  W.  Crowninshield... 
B.  W.  Crowninshield... 
Smith  Thomp.«on... 

Isaac  Toucey  

Samuel  L.  Southard 

Samuel  L.  Southard 

Gideon  Welles 

Gideon  Welles 

Gideon  Welles 

Adolph  E.  Borie 

Levi  Woodburj' 

Mahlon  Dickerson 

Mahlon  Dickerson 

James  K.  Paulding 

George  M.  Robeson 

George  M.Robeson 

Richard  W.  Thompson 

Nathan  Goff.  Jr 

William  H.  Hunt 

George  E.  Badger 

William  E.  Chandler... 

April     1, 1882 

128 


CABINET  OFFICERS. 


SECRETARIES  OF  THE  INTERIOR 


Term. 

No. 

16 

1 

16a 

2 

17 

3 

18 

4 

19 

5 

6 

20 

20a 

7 

Name. 


Thomas  Ewing 

Alex.  H.  H.  Stuart. 
Robert  McClelland 
Jacob  Thompson... 

Caleb  B.  Smith 

John  P.  Usher 

John  P.  Usher 

John  P.  Usher 

James  Harlan 


Appointed. 


March    8,  1849 
Sept.    12,  1850 


March 

March 

March 

Jan. 

March 


7,  18o3 
6,  1857 
5,  18G1 

8,  18(53 
4, 18G5 


April    15, 1865 
May     15, 1865 


Term. 

No. 

8 

21 

9 

10 

22 

11 

23 

12 

24 

13 

24a 

14 

Name. 


Orville  H.  Browning.* 

Jacob  D.  Cox 

Columbus  Delano 

Columbus  Delano 

Zachariah  Chandler... 

Carl  Schurz 

Samuel  J.  Kirkwood.. 
Henry  M.  Teller 


•  Appointed. 

July 

27, 

1866 

March 

<>i 

1869 

Nov. 

1 

1870 

March 

4 

1873 

Oct. 

19 

1875 

March  12 

1877 

March 

5 

1881 

April 

6 

1882 

POSTMASTERS-GENERAL. 


Term. 

No. 

1 

1 

2 

2 

3 

3 

4 

4 

5 

6 

7 

5 

8 

9 

6 

10 

11 

7 

12 

8 

13 

9 

14 

10 

14a' 

11 

Name. 


Samuel  Osgood 

Timothy  Pickering.. 
Timothy  Pickering.. 
Joseph  Habersham.. 
Joseph  Habersham., 
Joseph  Habersham.. 

Gideon  Granger , 

Gideon  Granger 

Gideon  Grander 

Return  J.  Meigs,  Jr.. 
Return  J.  Meigs,  Jr. 
Return  J.  Meigs,  Jr.. 

John  McLean 

John  McLean 

William  T.  Barry.... 

William  T.  Barry 

Amos  Kendall 

Amos  Kendall 

John  M.  Niles 

Francis  Granger 

Francis  Granger 

Charles  A.  Wickliffe 


Appointed. 


Sept. 

Aug. 

March 

Feb. 

March 

March 

Nov. 

March 

March 

March 

March 

March 

June 

March 

March 

March 

May 

March 

May 

March 

April 

Sept. 


26, 1789 

12, 1791 
4, 1793 

25,  1795 
4,  1797 
4,  1801 

28,  1801 
4,  1805 
4,  1809 

17,  1814 

4,  1817 

5,  1821 
26, 1523 

4,  1825 
9,  1829 
4,  1833 
1,  1835 
4,  1837 
25,  1840 

6,  1841 
6,1841 

13,  1841 


Term. 

No. 

15 

12 

16 

13 

16a 

14 

15 

17 

16 

18 

17 

18 

19 

19 

20 

21 

20 

20a 

22 

21 

23 

22 

24 

25 

23 

26 

27 

24 

28 

24a 

29 

Name, 


Cave  Johnson 

Jacob  Collamer 

Nathan  K.  Hall 

Samuel  D.  Hubbard 

James  Campbell 

Aaron  V.  Brown 

Joseph  Holt 

Horatio  King 

Montgomery  Blair 

William  Dennison 

William  Dennison 

William  Dennison 

Alexander  W.  Randall 

John  A.  J.  Creswell 

John  A.  J.  Creswell 

Marshall  Jewell 

James  N.  Tyner 

David  McK.  Key 

Horace  Maynara 

Thomas  L.James 

Timothy  O.  Howe 


Appointed. 


March  6, 
March  8, 
July  23, 
Aug.  31, 
March  5, 
March  6, 
March  14, 
Feb.  12, 
March  5, 
Sept.  24, 
March  4, 
April  15, 
July  25, 
March  5, 
March  4, 
Aug.  24, 
July  12, 
March  12, 
June  2, 
March  5, 
Dec.      20, 


1845 
1849 
1850 
1852 
1853 
1857 
1859 
1861 
1861 
1864 
1865 
1865 
1866 
1869 
1873 
1874 
1876 
1877 
1880 
1881 
1881 


ATTORNEYS-GENERAL. 


Term. 


6 

7 
8 

9 

10 
11 

12 

13 


14 
14a 


No. 


Name. 


Edmimd  Randolph. 
Edmund  Randolph. 
William  Bradford.... 

Charles  Lee 

Charles  Lee 

Theophilus  Parsons 

Levi  Lincoln , 

Robert  Smith 

John  Breckinridge.., 

Caesar  A.  Rodney 

Caesar  A.  Rodney 

Wi41iam  Pinkney 

William  Pinkney 

Richard  Rush 

Richard  Rush 

William  Wirt 

William  Wirt 

William  Wirt , 

John  M.  Berrien 

Roger  B.  Taney 

Roger  B.  Taney 

Benjamin  F.  Butler, 
Benjamin  F.  Butler. 

Felix  Grundy 

Henry  D.  Gilnin 

John  J.  Crittenden.. 
John  J.  Crittenden.. 


Appointed. 


Sept. 

March 

Jan. 

Dec. 

March 

Feb. 

March 

March 

Aug. 

Jan. 

March 

Dec. 

March 

Feb. 

March 

Nov. 

March 

March 

March 

July 

March 

Nov. 

March 

July 

Jan. 

March 

April 


1789 
1793 
1794 
1795 
1797 
1801 
1801 
1805 
1805 
1807 
1809 
1811 
1813 
1814 
1817 
1817 
1821 
1825 
1829 
1831 
1833 
1833 
1837 
1838 
1840 
1841 
1841 


Term. 

No. 

18 

19 

15 

20 

21 

22 

16 

23 

16a 

17 

24 

18 

25 

26 

19 

27 

28 

20 

20a 

29 

30 

21 

31 

32 

33 

22 

34 

35 

23 

36 

24 

37 

24a 

38 

Name. 


Hugh  S.  Legare 

John  Nelson 

John  Y.  Mason 

Nathan  Clifford 

Isaac  Toucey 

Reverdy  Johnson 

.lohn  J.  Crittenden 

Caleb  Gushing 

Jeremiah  S.  Black 

Edwin  M.  Stanton 

Edward  Bates 

Titian  J.  Coffey,ad  int.. 

James  Speed 

James  Speed.. 

James  Speed 

Henry  Stanbery 

William  M.  Evarts 

E.  Rockwood  Hoar 

Amos  T.  Ackerman 

George  H.  Williams 

George  H.  Williams 

Edwards  Pierrepont.... 

AlphonsoTaft 

Charles  Devens.... 

Wayne  McVeagh 

Benjamin  H.  Brewster 


Appointed. 


Sept,  13, 1841 
July  1, 1843 
March  6,  1845 
Oct.  17,  1846 
June  21, 1848 
March  8,  1849 
July  22,  1850 
March  7,  1853 
March  6,  1857 
Dec.  20, 1860 
March  5, 1861 
June  22, 1863 
Dec.  2,  1864 
March  4,1865 
April  15,  1865 
July  23,  1866 
Julv  15,  1868 
March  5,1869 
June  23, 1870 
Dec.  14, 1871 
March  4,  1873 
April  26.  1875 
May  22,  1876 
March  12,  1877 
March  5,  1881 
Dec.      19,  1881 


JUSTICES  SUPREME  COURT  OF  THE  UNITED  STATES.        129 

SUPREME  COURT  OF  THE  UNITED  STATES. 


Chief  Justices 


John  Jay  t- 


John  Rutledgel-.. 
Oliver  Ellsworthf. 


John  Maxshall. 


5  (Roger  B.  Taney. 


Salmon  P.  Chase. 


Morrison  R.  "Waite 


Associate  Justices. 


37 


John  Rutledget 

William  Gushing 

James  Wilson 

John  Blairt 

Robert  H.  Harrisonf. 

James  Iredell 

Thomas  Johnson  t—- 
William  Patterson.... 


Samuel  Chase. 


Bushrod  Washington. 
Alfred  Moore  f 


William  Johnson  ... 
Brockholst  Livingston 

Thomas  Todd 

Joseph  Story 

Gabriel  Duval  + 

Smith  Thompson ... 

Robert  Trimble 

John  McLean 

Heni-y  Baldwin 

James  M.  Wayneg... 


Philip  P.  Barbour 

John  Catron 

John  McKinley....:.... 

Peter  V.  Daniel 

Samuel  Nelson! 

Levi  Woodbury 

Robert  C.Grierf 

Benjamin  R.  Curtisf. 
John  A.  Campbell  i... 

Nathan  Clifford 

Noah  H.  Swayne 

Samuel  F.  Miller 

David  Davis  t 

Stephen  J.  Field 


William  Strong  f... 
Joseph  P.  Bradley. 
Ward  Hunt 


John  M.  Harlan 

William  B.  Woods... 
Stanley  Matthews... 

Horace  Gray 

Samuel  Blatchford. 


16 


State  Whence 
Appointed. 


Term  of 
Service. 


New  York 

South  Carolina. 
Massachusetts . . 
Pennsylvania.... 

Virginia 

Maryland 

North  Carolina- 
Maryland 

New  Jersey 

South  Carolina.. 

Maryland 

Connecticut 

Virginia 

North  Carolina.. 

Virginia 

South  Carolina.. 

New  York 

Kentucky 

Massachusetts... 

Maryland :. 

New  York 

Kentucky 

Ohio 

Pennsylvania.... 

Georgia 

Maryland 

Virginia 

Tennessee 

Alabama 

Virginia 

New  York 

New  Hampshire 

Pennsylvania 

Massachusetts... 

Alabama 

Maine 

Ohio 

Iowa 

Illinois 

California 

Ohio 

Pennsylvania... 

New  Jersey 

New  York 

Ohio 

Kentucky 

Georgia 

Ohio 

Massachusetts!.. 
New  York 


1789-1795 
1789-1791 
1789-1810 
1789-1798 
1789-1796 
1789-1790 
1790-1799 
1791-1793 
1793-1806 
1795-1795 
1796-1811 
1796-1801 
1798-1829 
1799-1804 
1801-1835 
1804-1834 
1806-1823 
1807-1826 
1811-1^5 
1811-1836 
1823-1845 
1826-1828 
1829-1861 
1830-1846 
1835-1867 
1836-1864 
1836-1841 
1837-1865 
1837-1852 
1841-1860 
1845-1872 
1845-1851 
1846-1869 
1851-1857 
1853-1861 
1858-1881 
1861-1881 

1862- 

1862-1877 

1863- 

1864-1873 

1870-1880 

1870-.. 

1872-1882 

1874-.., 

1877-.., 

1880-.. 

1881-.. 

1881-.. 

1882-.. 


1745 
1739 
1733 
1742 
1732 
1745 
1751 
1732 
1745 
1739 
1741 
1745 
1762 
1755 
1755 
1771 
1757 
1765 
1779 
1752 
1767 
1777 
1785 
1779 
1790 
1777 
1783 
1778 
1780 
1785 
1792 
1789 
1794 
1809 
1811 
1803 
1805 
1816 
1815 
1816 
1808 
1808 
1813 
1811 
1816 
1833 
1826 
1824 
1828 
1820 


1829 
1800 
1810 
1798 
1800 
1790 
1799 
1819 
1806 
1800 
1811 
1807 
1829 
1810 
1836 
1834 
1823 
1826 
1845 
1844 
1845 
1828 
1861 
1846 
1867 
1864 
1841 
1865 
1852 
1860 
1873 
1851 
1870 
1874 

1881 


1873 


*  The  figures  before  the  names  of  the  Associate  Justices  indicate  the  order  of  their  appointment.  The 
numbers  following  refer  to  the  same  numbers  in  the  first  column,  and  show  the  vacancy  filled  by  eaoh 
appointment, 

t  Resigned. 

J  Presided  one  term  of  the  Court ;  appointment  not  confirmed  by  the  Senate. 

I  The  Supreme  Court,  at  its  first  session  in  1790,  consisted  of  a  Chief  Justice  and  five  Associates,  The 
number  of  Associate  Justices  was  increased  to  six  in  1807  by  the  appointment  of  Thomas  Todd  ;  increased 
to  eight  in  1837  by  the  appointments  of  John  Catron  and  John  McKinley ;  increased  to  nine  in  1863  by  the 
appointment  of  Stephen  J.  Field;  decreased  to  eight  on  the  death  of  John  Catron  in  1865;  decreased  to 
seven  on  the  death  of  James  M.  Wayne  in  1867 ;  and  again  increased  to  eight  in  1870. 

9 


YD 


OpOCO 


M31J>445 


W 


4g 


THE  UNIVERSITY  OF  CALIFORNIA  LIBRARY 


